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Village of Endicott – Disbursements (2021M-124)
… Village officials did not establish adequate procedures to ensure all disbursements are for appropriate purposes, … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Grand Island Central School District – Network Access and Application User Permissions (2022M-120)
… District (District) officials adequately secured access to the network and properly managed user permissions in financial and student information applications. Key Findings District officials did not adequately secure access to the network or properly manage user permissions in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userNewcomb Central School District - Claims Audit (2023M-159)
… whether Newcomb Central School District (District) claims were properly audited prior to payment. Key Findings District claims were not properly audited in accordance with New York … Law) Section 1724 prior to payment. We reviewed 90 claims totaling $1.3 million and determined the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Saratoga Youth Recreation – Financial Activities (2016M-258)
… January 1, 2014 through May 31, 2016. Background The Saratoga Youth Recreation Program is a joint activity established between the County of Saratoga and the Town of Saratoga through intermunicipal agreements to operate youth … Saratoga Youth Recreation Financial Activities 2016M258 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… 1, 2012 through September 26, 2013. Background The City of Mount Vernon is located in Westchester County, has a … City of Mount Vernon Building Department Fees and Fines 2014M65 …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Town of Hartwick – Water District Operations (2017M-250)
… was to determine whether the Board ensured that bills for water services were charged equitably to all system users for … The Town is governed by an elected five-member Town Board. Water district receipts for 2016 totaled $126,100. Key … could bill users more equitably if they serviced the water meters. Water rents were not billed to some District …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… of Audit The purpose of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, … OneidaHerkimerMadison BOCES Claim Payments 2015M350 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Urban Choice Charter School – Information Technology (2013M-53)
… Background The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53SUNY Bulletin No. SU-360
… the Goal Balance from the prior row should be carried up to the new row. Note: Overtime monies may also need to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-360-professional-services-negotiating-unit-psnu-employeesSUNY Bulletin No. SU-360.1
… the Goal Balance from the prior row should be carried up to the new row. Note: Overtime monies may also need to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesState Agencies Bulletin No. 2246
… the Goal Balance from the prior row should be carried up from the prior row. Note: Overtime monies may also need …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2246-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1405
… of the April 2015 M/C LLS payment and provide instructions for payments not processed automatically. Affected Employees … of the April 2015 MC LLS payment and provide instructions for payments not processed automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1405-april-2015-management-and-confidential-mc-longevity-lump-sum-llsDiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… the complaint for more than a year between June 2011 and September 2012. Finally, more than three years after the …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsOpinion 88-21
… and unauthorized "tax" against subdivision developers since the payments were for general governmental … rooms, the imposition of the charges upon subdivision developers begins to resemble an unconstitutional "tax" or an …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Opinion 88-13
… General Municipal Law, §802 contains several exceptions for contracts which would otherwise be prohibited by section … contract. Finally, subdivision 2(a) provides an exception for interests arising as a result of stock ownership or … conflict of interest in contracts of the agency. For example, he would be deemed to have an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-88-13State Agencies Bulletin No. 330
… earn codes PGP or APG are reported on the Additional Pay panel. The payment will be made in a separate check. The … date of the PGP earnings, and update the Additional Pay panel to reflect the increased amount. Procedure for … , insert a new effective dated row on the Additional Pay panel, effective the first day of the current pay period. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/330-additional-eligibility-criteria-and-information-regarding-2002Opinion 94-19
… zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to … (i.e. deep discount bonds on which no periodic interest is payable) issued in 1993 is chargeable to a county's debt … Whether the face amount of zero coupon bonds ie deep discount bonds on which no periodic interest is payable …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 2005-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … a parochial school on the prevention of teen “bullying”) STATE CONSTITUTION, ARTICLE VIII, §1, ARTICLE XI, §3; GENERAL … of how to prevent “bullying”. Article VIII, §1 of the State Constitution prohibits municipalities from making gifts …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 89-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … agency with which the board member is employed. You state that the board member is neither an officer nor a … the manager of a branch office of the agency. You further state that the town would not be dealing directly with the …
https://www.osc.ny.gov/legal-opinions/opinion-89-39