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Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)

… Purpose of Audit The purpose of our audit was to determine whether District officials were ensuring that meals offered to students were nutritious and prepared in the most … were approximately $285,000. Key Findings Meals cost more to prepare than the revenue generated by meal sales. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operations

Town of Webb – Audit Follow-Up (2018M-188-F)

… the Town of Webb’s (Town) progress, as of February 2022, in implementing our recommendations in the audit report released in November 2018. Background The Town is located in Herkimer …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-f

Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)

… governed by an elected five-member Town Board. The general fund budget for 2013 totaled approximately $3.9 million. Key …

https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360

Village of Suffern – Financial Condition (2013M-273)

… our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. … 11,000 residents. The Village’s budgeted appropriations for the 2011-12 fiscal year totaled $17 million. Key Findings The Board lacks an adequate process for preparing, adopting or amending budgets, resulting in …

https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273

VII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables

… is due to lapse so the appropriation authority can be used for other appropriate expenses prior to lapsing. Agencies who wish to transfer the charge for their advances from an old fiscal year appropriation to a … is due to lapse so the appropriation authority can be used for other appropriate expenses prior to lapsing …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rollover

Newark Valley Central School District – Financial Management (2016M

… Purpose of Audit The purpose of our audit was to examine District officials’ management of the District’s financial … October 13, 2015. Background The Newark Valley Central School District is located in the Towns of Maine and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/newark-valley-central-school-district-financial-management-2016m

Otego-Unadilla Central School District – Financial Condition (2015M-245)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … balanced budgets with sufficient recurring revenues to finance recurring expenditures. Continue to review and seek alternative ways to lower expenditures. … …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245

Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)

Greenburgh Eleven Union Free School District Financial Condition 2015M194

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015m

Susquehanna Valley Central School District – Budgeting Practices (2014M-136)

… our audit was to review the District’s budgeting practices for the period July 1, 2012 through February 18, 2014. … students and 330 employees, with budgeted expenditures for the 2013-14 fiscal year of approximately $35.7 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136

East Islip Union Free School District – Financial Condition (2015M-283)

… The East Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates six schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283

Lyons Central School District – Multiyear Planning (2015M-337)

… through November 3, 2015. Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, … the accumulation and use of reserve funds. … Lyons Central School District Multiyear Planning 2015M337 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337

Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)

… Chenango County. The District, which operates one school with approximately 400 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operations

DiNapoli Announces State Contract and Payment Actions for March 2016

… to provide current information about the number and types of contracts and payments by the state. This builds on his … expenses for calendar years 2013 through the first quarter of 2016, are posted in the Comptroller's reading room . This … is updated quarterly. Major Contrac ts Approved Office of Children and Family Services $76.4 million with Morpho …

https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016

Opinion 89-42

… known as "Treasury Direct." Under this system, no physical security is issued, the security being evidenced only by an account master record and a description of the security in a securities portfolio associated therewith in …

https://www.osc.ny.gov/legal-opinions/opinion-89-42

Review of the Enacted Budget: State Fiscal Year 2021-22, April 2021

The New York State All Funds Budget for State Fiscal Year (SFY) 2021-22 totals an estimated $212 billion – the largest budget in State history, almost 10 percent greater than the prior year.

https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2021-22.pdf

Opinion 2004-1

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- … an emergency rescue and first aid squad) GENERAL MUNICIPAL LAW §209-b; TOWN LAW §176: A fire district may not impose fees for emergency …

https://www.osc.ny.gov/legal-opinions/opinion-2004-1

Opinion 90-32

… (referendum requirements for construction of) STREETS AND HIGHWAYS -- Highway Garage (construction - need for referendum) -- Highway Supplies and Equipment (acquisition of land and construction of building for storage of) BONDS AND NOTES …

https://www.osc.ny.gov/legal-opinions/opinion-90-32

Opinion 2007-6

… receives a one-time payment of a specific amount for performing additional duties as “acting chief” for a period of one year, the police chief is entitled to a … rendered by such employee; other compensation shall mean all other forms of benefits which are credited to employees …

https://www.osc.ny.gov/legal-opinions/opinion-2007-6