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Town of Leicester – Financial Management (2025M-2)
… of Leicester (Town) Board (Board) effectively managed fund balance. Key Findings The Board did not effectively manage the Town’s fund balance and continued to unrealistically estimate revenues … (2015M-158), released November 2015), adopt written fund balance or reserve policies and did not properly establish …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Letchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … officials consistently over-estimated expenditures by a total of $8.3 million. These budgeting practices generated … of fund balance in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Town of Bennington – Town Clerk (2013M-319)
… operations and financial practices of the Clerk’s office for the period January 1, 2013 through September 17, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $1.5 million. Key Findings … 3, 2013. The Clerk did not issue press-numbered receipts for all transactions where no other evidence of receipt was …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Town of Mayfield - Town Clerk (2016M-29)
… 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately 6,500 residents. The Town …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Royalton-Hartland Central School District – Financial Condition (2015M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and budgeting … Background The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in … operates three schools with approximately 1,400 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that Rehabilitation Support Services, Inc. (RSS) expended funds appropriately and … and necessary. Other Related Audits/Reports of Interest Office of Mental Health: Sky Light Center Inc. - Supported …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incState Police Bulletin No. SP-105
… Purpose To provide notification of the procedure for processing the Education Payment. Affected Employees Troopers in Bargaining Unit 07, … Unit 62 Effective Date Payments may be submitted for Pay Period 4L/5C, paychecks dated June 11, 2008 … To provide notification of the procedure for processing the Education Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-105-education-payment-employees-represented-police-benevolent-associationOpinion 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-88-13Opinion 93-23
… basis by examining the chair's powers and duties in connection with the specific contract. Even if the interest … unless the chair has any of the listed powers or duties in connection with the contract. Although the chair would not have the listed powers or duties in connection with most town electrical contracts (see, e.g., 26 …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Opinion 92-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- … the court. 5. By court order rendering a final judgement on the merits in favor of the owner. 6. By a court order of … should consult with the county attorney for advice on the degree of proof which would be acceptable. Whatever …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Opinion 90-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 79-754, p 154; 24 Opns St Comp, 1968, p 412; Office of the State Comptroller, Financial Management Guide, Cash …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Compliance With Special Education Requirements – Evaluations
… within required time frames. Our audit scope covers the period of July 1, 2016 through March 9, 2018, and includes … Individualized Education Program (IEP) development, and placement of students in special education. (*The terms … this end, the DOE follows a multi-step evaluation and placement process. The evaluation component – and the focus …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsUnified Court System Bulletin No. UCS-175
… eligible titles and payment amounts. Uniform Allowance and/or Uniform Blazer Allowance Payment for Negotiating Units SY, … Leave ( WDL ) without pay, paid Military Stipend ( MLS ), or Military Training Stipend ( MTS ). Uniform Allowance and/or Uniform Blazer Allowance Payment for Negotiating Unit G9 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-175-december-2011-unified-court-system-ucs-uniform-allowance-andState Agencies Bulletin No. 1497
… agencies of the reinstatement of the non-taxable benefit and of adjustments that may be made to DCAA payroll … by BU 05, must be currently enrolled in the DCAA and have a current Job Status of Active or Paid Leave to … available at the GOER website ( http://www.goer.ny.gov/ ) and to visit the Flex Spending Account Website ( …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1497-retroactive-dependent-care-advantage-account-dcaa-new-york-dependentUnified Court System Bulletin No. UCS-46
… Earn Code: UA5 Amount: Applicable Amount Additional Tax For any separate check payment, if an employee has an additional tax amount in his/her record, the additional tax will be deducted from both the regular check and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-paymentOpinion 90-46
… A county is entitled to retain $5.00 of each court index fee of $100.00 collected by a county clerk pursuant to Civil … to a county the county's $5.00 portion of each index fee erroneously paid to the State within the previous three … which amount reflects that portion ($5.00) of each index fee received by the county clerk which should have been …
https://www.osc.ny.gov/legal-opinions/opinion-90-46New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the New York Institute for Special Education (Institute) on its … To determine whether the costs reported by the New York Institute for Special Education Institute on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Books and Rattles, Inc. (Books and Rattles) on its Consolidated Fiscal Reports (CFRs) … (Manual). The audit included all expenses claimed on Books and Rattles’ CFR for the fiscal year ended June 30, … To determine whether the costs reported by Books and Rattles Inc Books and Rattles on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manual