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Goshen Central School District – Financial Condition (2017M-46)
… Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, … fiscal year total approximately $67 million. Key Findings In fiscal years 2011-12 through 2015-16, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Opinion 88-26
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … may issue obligations to finance the construction of a building for use by the State Police on land owned by the … term of the bonds. You ask whether a town may construct a building for State Police use on State land located in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Opinion 90-43
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Death Benefits (police officers - eligibility of children) … , 98 AD2d 8, 470 NYS2d 181, affd 63 NY2d 857, 482 NYS2d 270). Thus, generally, where a claim is legally barred by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 98-7
… or statutory amendments that bear on the issues discussed in the opinion. BOND AND NOTES -- Periods of Probable … time. At the time of replacement, each car would have been in service for about six years. You also ask whether a fire … to control the traffic signal at the intersection in order to reduce the possibility of accidents involving …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Payroll Improvement Project Bulletin No. PIP-014
… Payroll Improvement Project Bulletin No PIP014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsState Agencies Bulletin No. 1993
… Purpose The purpose of this bulletin is to provide the Division of Homeland Security and Emergency … and 2020-2021 PEF OFPC Uniform Maintenance Allowance may be submitted beginning Administration Pay Period 23L, … in Bargaining Unit 05 on: 04/01/2020 are eligible to receive the 2019-2020 PEF OFPC Uniform Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireState Agencies Bulletin No. 1911
… Purpose The purpose of this bulletin is to provide instructions for processing payments related to COVID-19 vaccine activities and to inform agencies of new Time Entry Earnings Codes to be used for reporting and tracking these payments. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… Tech Talk” cybersecurity training webinars for local government officials with weekly releases planned throughout … trainings were developed by DiNapoli’s Division of Local Government and School Accountability’s Applied Technology … weeks ahead on cybersecurity issues. Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsOpinion 97-24
… FIRE DISTRICTS -- Auxiliary (participation in service award program) VOLUNTEER FIREFIGHTERS -- Service Award Program … 217: The members of the "auxiliary" of an incorporated volunteer fire company located in a fire district may not … Whether auxiliary members of an incorporated volunteer fire company in a fire district may participate in …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 2003-4
… that a fire district lacks implied authority to repair "sidewalks" used for vehicular access to the properties within …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4IX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… State agencies should contact the federal awarding agency to report the delay in posting the award authorization. If agencies are unable to contact the awarding agency, then contact your Account … it is demonstrated that the state paid out its own funds for federal program purposes prior to receiving federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityAudit Committee Charter Guidance and Template
… or board of education (board) of most school districts to establish an audit committee to oversee and report to the board on the annual independent audit of the …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateJune 2002: GASB Statement 34
… Standards Board (GASB) has been working to create a new financial reporting model. The objective of the project … of governmental operations and ultimately result in an increased accountability by the governmental units. This project culminated in June 1999 with the issuance of Statement 34 of the …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Language Access Services
… and provide equal access to government programs and services, Executive Order 26, issued on October 6, 2011, … Executive State agencies that provide direct public services to translate vital documents into the six most … based on U.S. Census data and to provide interpretation services. Executive Order 26.1, issued on March 23, 2021, …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesDiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… The total cost of overtime in 2021 reached an all-time high at more than $924 million, up 8.7% from 2020, covering … Thomas P. DiNapoli. Total overtime hours worked at state agencies have increased by 38% since 2012, while the number of employees has declined by more than 10% at 10 major agencies. “As state government grappled with the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021Annual Financial Report
… AFR Changes Contact Us Enrollment Instructions [pdf] Notes to Financials Template [docx] Interactive User Manual User … Financial Statements and Supplementary Information Notice to CFOs [pdf] The videos listed below contain tutorials on … this activity into one fund. Sub-funds will no longer be reported separately. Police and Fire retirement system …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportAuditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential … Is there sales tax included in hotel charges? Is there conference or training information, if applicable, that includes dates, times and location? Do the conference or training dates correspond to the travel dates …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsOpinion 96-5
… fees unless a statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22). Section 5225 of the Insurance Law … meaning (2 Opns St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). …
https://www.osc.ny.gov/legal-opinions/opinion-96-5City of Newburgh -- Budget Review (B18-6-12)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … County, is authorized by Chapter 223 of the Laws of 2010 to issue debt not to exceed $15 million to liquidate the … 223 is in effect, the City’s proposed annual budgets must be submitted to the State Comptroller for examination and …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Rochester City School District – Budget Review (B20-2-5)
… Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City … [1] which noted several budgeting deficiencies. Subsequent to the release of our review, several interested stakeholders … District’s 2020-21 proposed budget. Future reviews will be completed by an independent State Monitor [2] installed in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5