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Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… $3.2 million for all five school districts of residence to revenues received and reported and did not … to determine if billings to the school districts of residence were accurate and supported. Although the results … we identified control deficiencies with the School’s residence verification process. The School does not verify …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of … portion of a tax certiorari refund to a school district public library. The Board has not established adequate … Oswego School District Public Library Selected Cash Receipts 2013M397 …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Town of Covington – Town Supervisor (2013M-371)
… records and reports for the period January 1, 2012 through November 13, 2013. Background The Town of Covington is … records and reports for the period January 1 2012 through November 13 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… Soil and Water Conservation District (District) provides services and funds projects to improve and maintain wildlife … by the County Legislature, one by the Chautauqua County Pomona Grange and one by the Chautauqua County Farm Bureau. …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… 30, 2013. Background The Town of Charleston is located in Montgomery County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. We reviewed the …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, 2012, to April 10, … One of the projects in our review was approved for a PILOT agreement even though a SCIDA Board member was the … Projects are monitored and performance goals are tracked. PILOT amounts are adjusted annually based on performance. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… general fund budget totaled $215,255 for the 2013 fiscal year. Key Findings The Board does not provide adequate … Although the Board has adopted procurement, investment and code of ethics policies, it did not ensure there were proper … meetings. However, because it is not reviewing monthly bank statements or bank reconciliations, the Board cannot …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did … review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… corporation of the State, distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire … District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… and recreation facilities. The Agency, which was created in 1978, is governed by a seven-member Board of Directors … 2013. Key Findings The Agency did not include provisions in the agreements it enters into with businesses to recapture … agents. Establish and implement procedures to ensure that PILOT payments are made accurately and timely. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectState Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Alexander Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 91-27
… for municipal purposes to be conveyed for private use ( Lake George Steamboat Co. v Blais , 30 NY2d 48, 330 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Unified Court System Bulletin No. UCS-275
… BU Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 Ninth … if applicable, in the salary reported in the Pay Rate field.The 04/01/2018 Salary Schedule must be used to … the proper increment code for April 2019 in the Incr. Code field. For pay changes, position changes and transfers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-275-april-2019-state-new-york-unified-court-system-ucs-salaryResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… end of the audit process – a written audit response to our draft audit report and a corrective action plan (CAP) in … audit response allows you to share your thoughts on the draft findings and recommendations and gives you the … Corrective Action Plans [pdf] . Written Response to the Draft Audit Report Your written response to our audit report …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansUnified Court System Bulletin No. UCS-257
… April 2018 UCS Salary Increases and provide instructions for payments not processed automatically. Affected Employees … Units DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) provides for a salary increase effective April 1, 2018 for all eligible members. Chapter 164 of the Laws of 2017, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-257-april-2018-state-new-york-unified-court-system-ucs-salaryMilitary Service Credit
… may be eligible to purchase credit toward your retirement benefit for your military service. Because service credit is a factor in calculating a NYSLRS retirement benefit, in most cases buying military service credit will … duty that is considered active duty may qualify. Cost and Benefit There are different sections of the law that allow …
https://www.osc.ny.gov/retirement/members/military-service-creditOpinion 91-2
… reviewed by a court and this Office, of course, would be bound by its determination. February 5, 1991 Timothy A. …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 90-50
… when the New York State Department of Transportation (DOT) performs highway construction on their behalf pursuant … subdivision relates to the settlement procedures between DOT and a municipality for costs associated with the municipal work performed by DOT. This provision authorizes DOT, upon the request of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 88-38
… Therefore, unless some other statute provides for an exemption from this fee, municipalities would not be exempt … of these statutes to determine whether they provide any exemption from the fees imposed by section 8022. Subdivision … the word "the" before the word "county", intended the exemption to apply only to the county in whose clerk's office …
https://www.osc.ny.gov/legal-opinions/opinion-88-38