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Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)
… Key Findings District officials did not keep their inventory list up-to-date when computers were deployed to various … to the individual responsible for maintaining the inventory list as items are acquired, moved from one location …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devicesRandolph Central School District – Financial Management (2014M-20)
… of July 1, 2008 through December 13, 2013. Background The Randolph Central School District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County … Randolph Central School District Financial Management 2014M20 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Town of Fulton – Justice Court Operations (2017M-6)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2015 through October 6, 2016. Background The Town of Fulton is located in Schoharie County and has a population … Town of Fulton Justice Court Operations 2017M6 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-fulton-justice-court-operations-2017m-6Stafford Fire Department, Inc. - Financial Management (2023M-110)
… complete report – pdf] Audit Objective Determine whether the Stafford Fire Department’s (Department) Board and Treasurer properly managed the Department’s finances. Key Findings The Board and Treasurer did not properly manage the … Determine whether the Stafford Fire Departments Department Board and Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Payroll Improvement Project Bulletin No. PIP-001
… Purpose The purpose of this bulletin is to provide agencies with the updated layout for the Master File. NHRP501 version for 9.2 excel file … The purpose of this bulletin is to provide agencies with the updated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-001-changes-payserv-master-file-nhrp501-layoutOpinion 88-68
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. ZONING AND PLANNING -- Planning Boards (authority of individual member to vote on matter of personal interest) … Whether a member of a town planning board is disqualified from considering and …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 94-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … Law, §11. Endowment moneys in the form of a true trust are governed by the provisions of Estates, Powers and Trusts … and endowment moneys held by a central school district are subject to the provisions of General Municipal Law 11 …
https://www.osc.ny.gov/legal-opinions/opinion-94-15CUNY Bulletin No. CU-794
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing the CUNY rate increases for Plumbers and … The purpose of this bulletin is to provide agencies with instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-794-cuny-retroactive-rate-increases-plumbers-and-thermostatState Agencies Bulletin No. 2136
… Purpose: The purpose of this bulletin is to notify agencies of a new earnings code that will be used to correct employee … The purpose of this bulletin is to notify agencies of a new earnings code that will be used to correct employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Purpose of Audit The purpose of our audit was to evaluate the … the faculty advisors ensure that pre-numbered receipts are issued when funds are collected. If not practical, the Board should devise a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraOtego-Unadilla Central School District – Financial Condition (2013M-84)
… The Board continued to adopt budgets that included annual real property tax levy increases even though the District had …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Horseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School … of fund balance in excess of the amount actually available to fund operations resulted in an unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Trumansburg Central School District – School Lunch Operations (2015M-171)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Campbell-Savona Central School District -- Budget Review (B2-14-11)
… projected expenditures for 2013-14 are not realistic. We estimate that the District will spend a total of $19.7 … aid in the 2014-15 tentative budget by almost $680,000. We estimate the minimum amount of fund balance for the 2014-15 … to more realistic levels. Increase the State aid estimate in the tentative budget to a reasonable amount. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… records in the financial system and from creating rentals for themselves. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the absence … by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Opinion 90-43
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … death benefit which is payable under §208-f may be paid to a deceased member's children where the deceased member is … widow or widower has died of: (i) a deceased member of a pension or retirement system of a police department or paid …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Unified Court System Bulletin No. UCS-347
… with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip), or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-347-december-2024-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-306
… Annual employees in Bargaining Units 86, 88, or CT, who are in salary grade 560, who meet the eligibility criteria on … 20 years of continuous service in the UCS as of 03/31/2022 are eligible for the April 2022 UCS Longevity Bonus provided … an “Unsatisfactory” evaluation on their last rating date are ineligible to receive the April 2022 UCS Longevity Bonus. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jlo