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Opinion 91-36
… or statutory amendments that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (use of … neighborhood of or readily accessible to the subdivisions from which the park land fees were received. The agreement … Law, §7-730(1) authorizes villages to collect moneys from subdividers, in lieu of requiring the setting aside of …
https://www.osc.ny.gov/legal-opinions/opinion-91-36GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… nonexchange transactions. A nonexchange transaction is one in which a government receives (or gives) value without directly giving (or receiving) equal value in exchange. There is no clear link between services provided … accrual basis of accounting. Modified accrual will be used in preparing your annual financial report to the State …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… Thomas P. DiNapoli announced today. DiNapoli's audit of New York League for Early Learning Inc. (NYL) focused on … "We have referred our findings to the SED for the recovery of this money. Department officials are in agreement with our … special education students. It was also a member of the eight-member Young Adult Institute Network, which also …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesState Agencies Bulletin No. 1573
… and/or chartfield strings in PayServ may require updates for lapsing Affected Employees All agencies with … lapsing on the above date and will no longer be available for payroll charges. Effective Date(s) Institution pay checks … in SFS must be completed before June 22, 2017 in order for them to be used in PayServ for the Institution check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1573-updating-payserv-chartfield-strings-june-lapsing-eventsDiNapoli: State Agency Overtime Tops $316 Million Halfway Into 2014
… State agencies spent more than $316 million on overtime in the first six months of 2014, a jump of $22 million over the same period in 2013, New York State Comptroller Thomas P. DiNapoli … of overtime as a percentage of gross payroll rose slightly from 3.9 percent to 4.3 percent in the first six months of …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-state-agency-overtime-tops-316-million-halfway-2014Fiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfDiNapoli Audit: OGS Veteran-Owned Business Program Off to Good Start
… Affairs. In 2015, OGS launched the program with a pilot group of ten agencies and authorities it believed were best …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-audit-ogs-veteran-owned-business-program-good-startTupper Lake Central School District – Records and Reports (2021M-14)
… reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which … could have reduced the District’s tax levies, and $480,853 in project expenditures were not submitted for timely …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Town of Oswego – Financial Condition and Information Technology (2017M-290)
… June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of approximately 7,900. … and has not adequately monitored the budgets. As a result, from 2014 through 2016, fund balance in the general fund declined from about $478,000 to $51,000 (89 percent) and declined in …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… was to assess the Authority’s housing occupancy process and examine IT controls over the Authority’s electronic data … Background The Tonawanda Housing Authority is located in the City of Tonawanda in Erie County and provides low-rent … are frequently scanned for viruses and other malware with up-to-date antivirus software, and ensure that any …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyTown of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… that Town officials did not have prohibited interests in Town contracts. Key Findings The Board has not adequately … of the four main operating funds declined $144,719, from a $57,650 deficit balance at the end of 2014 to a … capital plans. A Board member had a prohibited interest in Town contracts totaling approximately $782,100. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… guilty to stealing $6,982 from the District on January 6, 2022. She was sentenced to pay full restitution to the District. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andApplication Review and Site Permitting for Major Renewable Energy Projects
… effective January 1, 2020, was designed to put the State on a path to zero emissions in all economic sectors, enact … electricity by 2040, placing New York’s program on par with leading programs nationally and internationally. …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsCity of Lackawanna – Network Management and Internal Controls (2021M-215)
… City officials did not regularly review, identify and disable unnecessary network user accounts. As a result, … generic network user accounts and 26 usernames associated with inactive or former employee accounts were not disabled. … developed written IT policies and did not provide users with IT security awareness training. City officials have not …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… was to assess the City’s hydroelectric power operations and software management for the period July 1, 2015 through … March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately … so. City officials and IT staff did not ensure compliance with the Council-adopted acceptable use policies. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… purchase a fire truck costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund … and capital plans. Include more realistic estimates of revenues, expenditures and fund balance when developing …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… Key Recommendations Ensure ECA funds are handled in accordance with District policies and SED procedures, and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityTown of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… the main entrance ramp where the ramp changes direction. 15 components at the Public Safety Center, such as a portion …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… The Honeoye Falls-Lima Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in … historical or known trends but overestimated expenditures from fiscal years 2012-13 through 2014-15, which generated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-and