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Opinion 2005-3

… and the buildings thereon, and any appurtenances or any part thereof, at such price and upon such terms as said …

https://www.osc.ny.gov/legal-opinions/opinion-2005-3

Chautauqua Utility District – Banking (2017M-121)

… District, which is located within the Town of Chautauqua in Chautauqua County, provides water, sewer and lighting … established by an act of the New York State Legislature in 1934. Budgeted appropriations for 2016 totaled … an unidentified balance totaling approximately $3,100 in the payroll account and an unidentified balance totaling …

https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121

Perry Central School District – Financial Management (2017M-118)

Perry Central School District Financial Management 2017M118

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118

Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)

… through August 31, 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County and has a population of approximately 3,400. The Village is governed by an elected five-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56

Baldwin Union Free School District – Non-instructional Overtime (2017M-128)

… establish a policy or written procedures to ensure that all overtime hours worked were preapproved, adequately … overtime. Ensure that written preapprovals are obtained in all instances where overtime can be planned in advance. … The …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128

Town of Angelica – Justice Court Operations (2018M-11)

… The Town is governed by an elected five-member Town Board. Court fines, fees and bail collected during the audit period … of this audit in the minutes. … Town of Angelica Justice Court Operations 2018M11 …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11

Schalmont Central School District – Financial Condition Management (2018M-15)

… fund balance for the period July 1, 2014 through June 30, 2017. Background The Schalmont Central School District …

https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15

Warren County – Occupancy Tax and Weights and Measures (2016M-346)

… 1, 2014 through March 31, 2016. Background Warren County is located in the southeastern Adirondack region and is governed by an elected 20-member Board of Supervisors. The County’s Department of Weights and Measures is responsible for protecting consumers by inspecting certain …

https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346

Financial Data: What is the general schedule/cycle of data availability?

Financial Data What is the general schedulecycle of data availability

https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availability

Accounts Payable Advisory No. 50

… Subject: Obtaining early payment discounts from vendors. Reference: Guide to Financial Operations (GFO) … In the SFS, discount terms can be established by vendors at the location level, or by agencies at the … the discount. … Obtaining early payment discounts from vendors …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discounts

Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)

… The Bowmansville Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire … for inappropriate and questionable transactions and there is a significant risk that funds were misspent, misused or …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financial

State Agencies Bulletin No. 1187

… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. Questions regarding the Dues and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1187-new-york-state-correctional-officers-and-police-benevolent-association

Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)

… (District) officials secured user account access to the network and managed user accounts and permissions in … did not adequately secure user account access to the network or properly manage user accounts and permissions in … As a result, there is a significant risk that network resources, financial data and student information …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-and

Irvington Union Free School District – Fixed Assets (2022M-89)

… complete report – pdf] Audit Objective Determine whether the Irvington Union Free School District (District) officials … appliances, exercise equipment and a floor cleaning machine. Key Recommendations Maintain complete, accurate and … findings in our report. Appendix B includes our comments on issues District officials raised in their response. … …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89

Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)

… is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the Town of Ossian in Livingston …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57

Town of Chazy – Water and Sewer District Financial Operations (2017M-42)

… of Audit The purpose of our audit was to determine whether Town officials effectively managed the billing, collection … Delinquent customer accounts did not always include late payment penalties in accordance with Board policy. Key … Board policy. … Town of Chazy Water and Sewer District Financial Operations 2017M42 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42

Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)

… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over garbage bag … 2012 through June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of … 1,200. The Town, which operates a transfer station, is governed by an elected five-member Town Board. In 2015, …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399

Greenport Union Free School District – Financial Condition (2014M-203)

… The Greenport Union Free School District is located in the Village of Greenport in Suffolk County and is governed by an elected five-member … for revenues and appropriations and that do not result in the appropriation of unexpended surplus funds that will …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203