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Westchester County - Financial Condition (2018M-151)
… condition to ensure the sustainability of current and future operations. Key Findings The County has: … past five years that were underbudgeted for in the 2015 and 2017 annual budgets. The general fund owes the sewer … basis. Take measures to help ensure adequate fund balance and cash flow to phase out reliance on short-term debt and …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Commack Public Library District – Selected Financial Operations (2015M-132)
… and services that are not required to be competitively bid, in accordance with GML. The Board also did not ensure … process to ensure that purchases not required to be bid are made by using competitive methods. The Director uses … steps to clarify that the Treasurer’s position is a public officer and have the Treasurer take and file an oath of …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132West Albany Fire District – Credit Card Purchases (2017M-15)
… related claims included adequate supporting documentation for payment for the period January 1, 2015 through December 31, 2016. … Board of Commissioners. Budgeted appropriations for 2017 totaled approximately $616,600. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Real Property Tax Cap - School Districts Guidance
… with corrections to the districts' assessments/tax rolls which exempted from taxation certain property owned by …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceUniondale Union Free School District – Information Technology (2023M-61)
… of the network and could potentially lose important data. In addition to sensitive information technology (IT) control … user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user accounts, and 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… employees to earn overtime while they worked from home. However, this is neither specifically authorized nor … for 392 hours of overtime totaling $8,513 while working at home. Key Recommendations Document prior approval and … whether employees may earn overtime when working from home. District officials disagreed with certain aspects of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mEvergreen Charter School – Credit Card Purchases (2024M-143)
… Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately … supported and for School purposes. Key Findings Credit card purchases were not always properly approved … to show they were for a proper School purpose. When credit card charges are not properly approved or adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Opinion 89-24
… in the school district's code of ethics ( Matter of Samuel and Zohn, 25 Ed Dept. 228 [1985]). The inclusion of … self interest or partiality or economic impropriety (see, e.g., Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358 [2nd …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 88-50
… in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys to fix dents and small holes, and clean and refinish the … a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … Whether a village may use moneys in a capital reserve fund to pay for work on a 15 …
https://www.osc.ny.gov/legal-opinions/opinion-88-50DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… or digital subscriber line (DSL) internet subscription as of 2023, with the Bronx having the highest share of households without access. “Having high-speed internet … too many households still don’t have a subscription. Many of New York City’s lowest income families still face a …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycLead Service Line Replacement Program and Lead Service Line Inventory
… Program to ensure funds are allocated properly and being used by municipalities effectively and only for allowed … While most of the $23 million spent by municipalities was used for costs directly related to replacing lead service lines, some municipalities used a significant portion of their award on investigative …
https://www.osc.ny.gov/state-agencies/audits/2026/01/05/lead-service-line-replacement-program-and-lead-service-line-inventoryState Agencies Bulletin No. 2272
… Purpose: The purpose of this bulletin is to notify agencies of a change to the AC230 processing schedule and to introduce a new Agency AC230 Worksheet for completion of … The purpose of this bulletin is to notify agencies of a change to the AC230 processing schedule and to introduce a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeDiNapoli: Tax Cap Remains at Two Percent for 2020
… with some exceptions, including a provision that allows municipalities to override the tax cap. During the 2014 through 2018 fiscal years, municipalities with a fiscal year ending on Dec. 31 had their levy growth capped at less than 2 percent. For a list of allowable levy growth factors for all local …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020Vendor File Advisory No. 3
… intervention. This includes: The Vendor’s ID, A temporary login number for the Primary Contact to access the online …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressPembroke Central School District - Investment Program (2023M-130)
… review and re-adopt the investment policy as required by New York State General Municipal Law (GML) Section 39. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130New Rochelle City School District – Information Technology (2021M-142)
… communicate financial application user account changes to the vendor. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… Officials did not establish adequate controls over the District’s user accounts to prevent unauthorized use, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsMarion Central School District – Procurement (2022M-3)
… bidding requirements but subject to alternative quote thresholds, and $377,979 paid to four professional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… $84,076 were not deposited in a timely manner. Twelve credit card payments totaling $6,855 were not approved by the … ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mGreenburgh Central School District – Procurement (2024M-147)
… and minor projects (e.g., construction, electrical and plumbing). In total, the District paid $3.8 million to 32 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147