Search
Odessa-Montour Central School District – Financial Condition (2016M-71)
… fund balance exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Oakfield-Alabama Central School District – Budgeting (2016M-172)
… reserves as a funding source in annual budgets but does not use them, and the Board did not establish an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Fonda-Fultonville Central School District – Payroll (2015M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July … $24.9 million. Key Findings District management did not properly segregate the Deputy’s duties or implement … Review the direct deposit upload document each pay period and forward it to the Superintendent for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Education Law. The Board should ensure that this designee does not sign checks on a regular basis, but only in the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… controls over information technology (IT) equipment and user access and to review potential conflicts of interest for the period … hires, keeping track of equipment assigned to employees and collecting equipment when an employee leaves District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictElectronic Documents Submission System (EDSS)
… form is intended to be used when your government entity does not have a Government Authorizer available to establish …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… report – pdf] Audit Objective Assess whether City of New Rochelle (City) officials could take additional steps … provided at selected City facilities. Key Findings Of the 895 applicable physical accessibility components … access ramps, interior doorways with an operating width of at least 32 inches and wheelchair accessible lavatories in …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Privacy and Links Policy
… addresses or other personal information collected at our site. Pursuant to the Internet Security and Privacy Act, New … on types of users, to the different sections of our site. This helps us make our website more accessible and … or email will be treated as though it was submitted by an adult, and may, unless exempted from access by federal or …
https://www.osc.ny.gov/online-services/privacy-and-links-policyOpinion 89-24
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … Law, §§801, 802(1)(f), 805-a, 806: A school board member does not have a conflict of interest pursuant to Article 18 … school district of which he is a board member. Initially, we note that it is our policy not to render opinions to one …
https://www.osc.ny.gov/legal-opinions/opinion-89-24DiNapoli Releases Executive Budget Report
… Spending Growth DOB projects All Funds spending in SFY 2025-26 to total $252 billion, an increase of $8.6 billion, or … are anticipated currently for SFY 2024-25 and SFY 2025-26, these are projected to give way to budget gaps that …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportOpinion 2001-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2DiNapoli: Wall Street Bonuses Edge Up in 2014
… State tax collections in state Fiscal Year 2013-14. See a video on this report at Wall Street Bonus Report video . See the chart showing the Comptroller's estimates of …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014Opinion 95-23
… that bear on the issues discussed in the opinion. CLAIMS -- Audit (officer's statement based on review of … LAW, §118(1): The town board, or the town comptroller if claims are audited by the town comptroller, may, in … gave rise or origin to the claim may be based on that officers review of documentation presented in support of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 92-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 2002-4
… work for the benefit of the town unrelated to the highway system, the cost of such work must be charged against the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 90-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … One court has said in this regard: The courts of this state have a long standing policy of encouraging the use of …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 88-56
… to your inquiry, the commissioner is paid a fixed salary by the firm and does not receive commissions. This …
https://www.osc.ny.gov/legal-opinions/opinion-88-56XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… supplemental income upon which the employee will have to pay taxes, interest and, potentially, penalties that may be … continuously monitor each employee’s work location and pay particular attention to any employee who is receiving … the employee’s original official station (and therefore pay for his or her travel expenses in connection with work at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationCost-Saving Ideas: School District Auditing – External Auditor
… It is required to hire an external auditor unless your district or BOCES has fewer than eight teachers. Use the … of interest ) Resources "External Audit Guidance for School Districts [pdf]," - Office of the State Comptroller … Auditor/Deputy Claims Auditor Audit Committee Return to School District Auditing – Roles, Responsibilities and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Chair. The Chair is the County's chief executive officer. In 2012, the County's total expenditures were $145,141,973. …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue