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DiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… careful short- and long-term budget planning is needed for the district to avoid a worsening financial situation.” … the school district in “significant fiscal stress” for both 2013-14 and 2014-15 fiscal years. The school did not … internal controls to protect district resources; Ensure all health insurance plan participants pay their portion of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsVII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… advance should be submitted by the agency’s Chief Fiscal Officer to OSC’s Bureau of State Accounting Operations (BSAO) Cash Management Unit via email to [email protected] . The … request must be submitted by the agency’s Chief Fiscal Officer. Procedures for establishing a bank account are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceOpinion 99-2
… perform work in connection with the construction of a town salt storage shed. Purchases of materials and supplies for … bidding requirements for the construction of a town salt storage shed. You ask whether it would be a violation of … public advertisement for sealed bids. Construction of a salt storage shed clearly would constitute public work for …
https://www.osc.ny.gov/legal-opinions/opinion-99-2English Language Learners Programs
… Learners as required. The audit covered the period from July 2019 through November 2023. About the Program According … English-proficient peers, as demonstrated through lower test scores and lower graduation rates. 1 Ensuring that … and grade levels. These nine school districts enrolled 7,317 ELLs entitled to bilingual education; however, 5,632 …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsCost-Saving Ideas: School District Auditing – External Auditor
… The external auditor performs the legally required financial statement … Accepted Accounting Principles (GAAP). Hiring an external auditor It is required to hire an external auditor unless your district or BOCES has fewer than eight … CostSaving Ideas School District Auditing External Auditor …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorCopiague Fire District– Mechanic Shop Operations (2021M-93)
… used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by the District or municipalities …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… review the District’s financial management for the period July 1, 2012 through November 24, 2015 and examine the District’s calculation of separation payments for the period July 1, 2013 through November 24, 2015. Background The East …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andLiberty Central School District – Budget Review (B4-14-6)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … funds as of June 30, 2002. Local Finance Law requires all local governments that have been authorized to issue … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Town of Norwich – Justice Court (S9-14-3)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the … reported, as paid or enforced, in a timely manner. Deposit all receipts collected within 72 hours. Assess the risk areas …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Town of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … recurring revenues. The Board used unexpended fund balance to finance the Town’s increasing expenditures. The Board did … used an interfund transfer from the town-wide general fund to finance operations for the part-town highway fund in 2013. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355NYSLRS Fact Sheet
… pension for all ERS retirees and beneficiaries: $28,491 Tiers of membership Tier 1 joined before July 1, 1973 (0.1% … 1, 1983 and December 31, 2009 (29.7% of members are in Tiers 3 & 4) Tier 5 joined between January 1, 2010 and March … pension for all PFRS retirees and beneficiaries: $64,131 Tiers of membership* Tier 1 joined before July 31, 1973 …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetGowanda Central School District – Financial Management (2024M-104)
… the Gowanda Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million of fund balance that was not needed or used. The continued …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Opinion 2004-4
… OF INTEREST -- Employment Contracts (law partner of school board member as attorney for school district) -- Interest in … Municipal Law. In addition, in light of the board member's business relationship with the school district's attorney, … Whether a member of the board of education of a central school district would have a prohibited conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4City of Buffalo – Budget Review (B26-1-5)
… Compact agreement. The proposed 2026-27 budget does not account for potential increases resulting from impending …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5Opinion 93-14
… 318, 392 NYS2d 594; see also O'Donnell v Syracuse , 184 NY 1; 54 NY Jur, Sewers and Sewage §2; 13 McQullin, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 2002-14
… 187; Reynolds v Village of Nyack , 258 AD 667, 17 NYS2d 714). In undertaking the necessary investigation, it is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Overview – Information Technology Contingency Planning
… normally as possible during and after a major, unplanned incident. Since information technology often supports key … enable the recovery of IT operations after an unexpected incident. A disruptive event could include a major natural … business continuity, IT contingency, emergency management, incident response — to fully meet their planning needs. …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewAccounts Payable Advisory No. 62
… and delivery date, thereby supporting agency and vendor collaboration. Agencies must properly configure POs, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersAccounts Payable Advisory No. 47
… threshold requirements for the use of a purchase order (PO) and the procurement card (PCard). These requirements are … Card Use . Update : Agencies are required to use a PO for all single purchases of $10,000 or more from any … threshold requirements for the use of a purchase order PO and the procurement card PCard These requirements are …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useSaranac Central School District - School District Website (S9-19-30)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … a multiyear financial plan and detailed CAPs are on the website. District officials generally disagreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30