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Newfane Central School District – Financial Management (2020M-88)
… can better manage fund balance and reserves. The practice of annually appropriating fund balance that is not needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Minden – Budgeting (2014M-366)
… 2011 through July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the Village of … estimates of revenues and expenditures in the part-town highway fund. Key Recommendations Budget and allocate sales … with statute and seek legal counsel to determine what remedies are available to address the $398,000 in …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Victor Central School District - Financial Management (2019M-62)
… - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets and effectively … repeated warnings from its external auditor that the school food service surplus fund balance was excessive. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Tri-Valley Central School District - Financial Management (2020M-17)
… balance and the overfunded reserve were added back to the surplus fund balance, the District’s recalculated surplus balance exceeded the statutory limit each of the last … Return excess funds in the tax certiorari reserve to the surplus fund balance in the general fund in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… purpose of our audit was to determine if the accounting for capital projects was accurate and complete and if … rental collections were adequate and operating effectively for the period January 1, 2013 through August 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.16 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Otsego – Financial Condition (2013M-307)
… August 20, 2013. Background The Town of Otsego is located in Otsego County and includes a portion of the Village of Cooperstown. The Town has 3,900 … been. While the Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… internal controls over the Court’s financial activity for the period January 1, 2013 through July 9, 2014. … by an elected five-member Town Board, which is responsible for the general oversight of the Town’s financial activities, … internal controls over the Courts financial activity for the period January 1 2013 through July 9 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Irvington Union Free School District – Fixed Assets (2022M-89)
… to District officials last conducting a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, District officials were … unable to verify that seven assets were in the District’s possession. These items included a desk, oven, stove, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Warsaw – Tax Collection Remittance (P1-24-22)
… State Town Law (Town Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and … County operations in a timely manner. The Clerk did not remit taxes totaling approximately $1.3 million to the … weekly and as required by Town Law. The Clerk made one payment totaling approximately $3.1 million to the County …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22State Agencies Bulletin No. 1429
… Purpose To provide agency instructions for processing the 2015 CSEA ISU Uniform Maintenance … Relations (GOER) memorandum dated 10/14/15 provide for a Uniform Maintenance Allowance and Work-Related Clothing … a food service or direct care title (see GOER memorandum for a list of eligible titles) and is required to wear a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothingOpinion 99-2
… -- Contracts Requiring Bidding (purchase of materials and supplies for construction work performed by municipal … cases, that separate specifications be prepared for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and ventilating and …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 2001-8
… fire protection district) -- Taxes (setting of lower rate for owners of multiple parcels) FIRE PROTECTION … and to establish fire districts (Town Law §170). In each case, the proceedings may be commenced either upon a proper … from the rates for the remainder of the district. In general, costs may be charged to a zone when properties and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Implementation of the Dignity for All Students Act
… Purpose To determine whether the New York City Department of Education (DOE) is ensuring that Dignity for All Students Act (DASA) … incident or a series of related verified incidents where a student is subjected to harassment, bullying, and/or …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… of Morgan Fuel & Heating Company, Inc., which conducts business as Bottini Fuel, for falsifying their business … Fuel must pay an additional $1,500,000 in fines and penalties. The Attorney General expresses her appreciation to … False Claims Act, which entitles whistleblowers who report fraud against the government to a share of the recovery, the …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actState Agencies Bulletin No. 932
… Income) states that personal use of an employer- provided vehicle or employer-provided chauffeur services are usually … report the value of personal use of an employer-provided vehicle and personal use of employer-provided chauffeur … included in the employee’s income. Personal use of a State vehicle generally includes use of the vehicle for purposes of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/932-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 1018
… Purpose To provide instructions for reporting the taxable value of the personal use of employer-provided vehicles and chauffeur services for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1018-reporting-taxable-value-personal-use-employer-provided-vehicles-andPower of Attorney
… of Attorney (POA) document allows someone else, referred to as the “agent,” (for example, a trusted friend or family member) to … name in your POA. For example, your agent could ask for details about your pension payments, get help completing a …
https://www.osc.ny.gov/retirement/members/power-attorneyDivision of Housing and Community Renewal Bulletin No. DH-47
… Admin Plan, Bargaining Unit or Grade on Job Data does not match the corresponding fields on Position Data; a row will … Agencies also should update General Comments. Control-D Reports Available After Processing The following Control-D … has both equated grade and NTE Position and job do not match Sal below hiring rate Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-47-2010-salary-increases-employees-rent-regulationOpinion 88-61
… the date of registration shall be deemed as the postmark stamp date (IRC, §7502[c][1][B]). In the case of certified mail, the postmark stamp date on the sender's receipt shall be deemed as the postmark stamp date (IRC, §7502[c][2]; 26 CFR, §301.7502-1[c][2]). In …
https://www.osc.ny.gov/legal-opinions/opinion-88-61