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Hyde Park Central School District – Financial Management Practices (2012M-172)
… The Hyde Park Central School District is located in Dutchess County and has approximately 3,800 students and … corrective action to address the excessive fund balance in the general fund. In addition, the Board did not receive timely financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mContract Advisory No. 3
… generate an amendment transaction (sequence 1 and higher) in the Statewide Financial System, the agency must complete … as this will cause the Begin Date on the Contract Header in Purchasing to be overwritten. Since changes to the Begin … the SFS, the renewal date must be provided by the agency in the Renewal/Amendment Beginning Date (“RAB Date”) field on …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemLong Beach City School District – Financial Management (2023M-147)
… balance and did not present the District’s spending plans in a transparent manner. While real property tax levies … 9 percentage points. Overestimated appropriations by an average of approximately $2.5 million annually and underestimated revenues by an average of $1.6 million annually for a three-year period. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Opinion 92-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (representation of owners of …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 94-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … such costs (see 28 Opns St Comp, 1972, p 32; McKinney's Statutes, §§74, 240; see also In re Village of Monticello, …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Controls Over CUNY Fully Integrated Resources and Services Tool
To determine whether the City University of New York CUNY adequately controls access to the CUNY Fully Integrated Resources and Services Tool system CUNYfirs
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolSelected Management and Operations Practices – BuildSmart NY/Executive Order 88
… April 2010 through June 2021. About the Program NYPA is a public authority created in 1931 by Title 1 of Article 5 of the Public Authorities Law. NYPA’s mission through December 8, … of the State Senate. NYPA is a fiscally independent public corporation that does not receive State funds or tax …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Investigation of Housing Discrimination Complaints
… At the time of our request, DHR officials could not account for 82 of 120 (68%) sampled complaints. Subsequently, … officials located 40 complaints but still could not account for 42 complaints. 11 of 25 (44%) sampled complaints …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsOpinion 91-53
… for the highway superintendent for services in connection with special districts only pursuant to local law subject to … chosen to act as liaison to the town board in connection with various town functions, including recreation and water. … by law (see, e.g., 20 Opns St Comp, 1964, p 473). With respect to the salaries of town board members, this …
https://www.osc.ny.gov/legal-opinions/opinion-91-53Opinion 89-24
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … district's code of ethics. You ask whether a person who is a member of the board of education of a city school … entered into in which there is a prohibited interest is null, void and unenforceable (General Municipal Law, §804), …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 90-14
… or attorney in lieu of reimbursing the town. There is no express authority in the Town Law for a town to impose … however, the courts generally have held that there is implied authority to impose reasonable fees to carry out zoning and planning regulatory measures (see, e.g., Jewish Reconstructionist Synagogue of the North Shore, Inc. v …
https://www.osc.ny.gov/legal-opinions/opinion-90-14XI-A.9 Receiving – XI-A. Purchasing
… agencies must have policies and procedures in place for receiving. Receiving should be accomplished and recorded … whenever practical and make use of the SFS Blind Receiving Report to assist with this process. To create a receipt in … Logs Goods Packing Slips Bill of Lading Courier Delivery Number (e.g. FedEx, UPS) Specific Serial Numbers Receiving …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingGreece Public Library – Information Technology (2017M-130)
… approximately $3.1 million. Key Findings The Board did not adopt any policies to protect its IT assets. The Board did not develop a disaster recovery plan. Library officials did not have a comprehensive hardware inventory. Key …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Town of Angelica – Justice Court Operations (2018M-11)
… deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January 1, … 31, 2017. Background The Town of Angelica is located in Allegany County and has a population of approximately … The Justice did not deposit collections totaling $36,755 in a timely manner. The Justice did not follow up on pending …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Village of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s … July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
… Purpose of Audit The purpose of our audit was to determine whether the City adequately … October 2, 2017. Background The City of Hornell is located in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… for all transportation State aid for new bus acquisitions. Club collections were not supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraColumbia-Greene Community College – Information Technology (2017M-213)
… Purpose of Audit The purpose of our audit was to determine if College officials ensured … Columbia-Greene Community College is located in the Town of Greenport in Columbia County. The College, which has …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims process for the period July 1, 2015 … Board did not audit claims; instead, the Director reviewed and initialed the claims and then forwarded them to a …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Town of New Hartford – Procurement (2017M-149)
… 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149