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Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… and retired State, participating local government and school district employees and their dependents. The …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughPort Jefferson Union Free School District – Information Technology (2014M-039)
… [ read complete report ] Purpose of Audit The purpose of our audit was to evaluate the District’s IT … in Suffolk County, has approximately 1,200 students, and is governed by an elected seven-member Board of … departure dates and times of employees and visitors to-and-from the server room. Establish a comprehensive inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPine Valley Central School District –Financial Management and Procurement (2014M-36)
… Purpose of Audit The purpose of our audit was to assess the District’s financial management and procurement process for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… Northport Union Free School District is located in the Town of Huntington, Suffolk County. The District is … appropriations over the five-year period. As shown in Table 1, District officials overestimated expenditures by … to ensure that the amounts are necessary, reasonable and in compliance with statutory requirements. Appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… 31, 2013. Background The Mattituck-Cutchogue Union Free School District is located in the Town of Southold in Suffolk … moneys as restricted cash. … MattituckCutchogue Union Free School District Financial Condition 2013M322 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mRensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… 2011, to February 28, 2013. Background The Rensselaer City School District is located in the City of Rensselaer in … training on extra-classroom activity funds to other school districts; however, this training has not been …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is … fund balance, exceeding the permitted statutory limit, in each of the fiscal years 2007-08 through 2011-12 by as … The Board compensated the former Superintendent $28,687 in the 2011-12 fiscal year through vendor disbursements as if …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Livingston County Court and Trust Funds (2022-C&T-4)
… - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2017 through June 17, 2022. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Opinion 88-29
… Rose , supra , a town board member acquired, at county tax sale, land situated in the town in which the board member … Division decision, however, holding that the "contract for sale, although in form concerning only the county, by … the assertion that a county treasurer, in conducting a tax sale, is seeking to collect sums owed to the county, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Opinion 99-10
… that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Energy Performance Contracts (maximum … to energy performance contracts in connection with public buildings and facilities. For this purpose, an energy … including towns, villages, cities, counties, school districts, fire districts, BOCES, district …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Agencies Bulletin No. 682
… Purpose To provide agencies with information and procedures regarding … employees deemed Management/Confidential who moved to graded positions since April 1, 2003 or who move to graded … by the Division of Budget (BDA adjustments) must not have been implemented within one (1) calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementOpinion 93-23
… Finally, we note that the courts of this State have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 98-5
… in Contract (county coroner paid by county for burial of public assistance recipients) COUNTY CORONER -- Conflicts of Interest (payment by county for burial of public assistance recipients) GENERAL MUNICIPAL LAW, … the governing body of each county, city, town, village and school district to adopt a code of ethics setting forth for …
https://www.osc.ny.gov/legal-opinions/opinion-98-5VII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… Advance accounts authorized for special purposes are: Work Release Advances issued to provide moneys to inmates released under a work release program of the Department of Correctional Services. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesOpinion 90-37
… LAW, §1-102(1): This section does not require either a public hearing or public sale for the sale of unneeded village real property. A … v Board of Education of the Hewlett-Woodmere Union Free School District , 125 AD2d 534, 509 NYS2d 612; 1986 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 90-32
… 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. REFERENDUM -- Mandatory (need for upon … to erect a building for the housing and storage of machinery, tools, implements and equipment owned by the town, …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Opinion 89-65
… Also, we note that the courts of this State have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or … payment of lawful compensation in one or more positions of public employment, compensation paid under such an …
https://www.osc.ny.gov/legal-opinions/opinion-89-65DiNapoli: Oversight of Supportive Housing Falls Short
… although such funds are “required,” as prescribed by OMH’s public 2015 Supported Housing Guidelines: Questions & …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-short