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Village of Nissequogue – Information Technology (2015M-31)
… October 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,700. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Harford Fire District – Records and Reports (2016M-170)
… March 3, 2016. Background The Harford Fire District is a district corporation of the State, distinct and separate from the Town of Harford and Cortland County in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Town of Broadalbin – Leave Accruals (2014M-88)
… December 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. The Town is governed by … of highway department employees for the period January 1 20 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Receiving Your Benefit and Filing Your Option Election – Article 14 Benefits
… beneficiary after your death. Filing Your Option Election You must file your Option Election form (unless notified otherwise, as in the case of …
https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-electionOpinion 99-5
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Contracts (by school district … library system) EDUCATION LAW, §§255, 256, 259: A school district may enter into a contract pursuant to … 1967, p 387, superseded to the extent inconsistent. This is in response to your inquiry concerning a proposed contract …
https://www.osc.ny.gov/legal-opinions/opinion-99-5City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… through August 13, 2014. Background The City of Lackawanna is located in Erie County and has a population of approximately 18,000. The City is governed by …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Whitesville Central School District – Financial Management (2016M-313)
… 2016. Background The Whitesville Central School District is located in the Towns of Independence and Willing in Allegany County … fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… The Mount Pleasant-Blythedale Union Free School District, a special act school district created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingPleasantville Union Free School District – Financial Condition (2015M-311)
… Background The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The … used to fund operations. The District has not established a reserve fund policy stating how much would be set aside in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Pembroke Central School District – Financial Management (2016M-31)
… 4, 2015. Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in … raising more real property taxes than necessary. Develop a written policy that indicates the amount of funds to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Town of Webb Union Free School District – Fund Balance (2016M-140)
… Background The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of … that was not actually used to finance operations. As a result the District’s fund balance has become excessive and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Manhasset Union Free School District – Separation Payments (2016M-150)
… 2016. Background The Manhasset Union Free School District is located in the Town of North Hempstead in Nassau County. The … and underpaid four employees for unused vacation time by a total of $1,359. Key Recommendations Adopt written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Chenango Valley Central School District -- Budget Review (B19-4-2)
… Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes the District to issue debt in an aggregate principal amount not to exceed $3.5 million …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Village of Franklin – Fund Balance Management (2018M-13)
… November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware County and has a population of approximately 375. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13City of Newburgh – Budget Review (B17-6-18)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to issue debt not to exceed $15 million to …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Corning City School District – Procurement (2016M-222)
… the District's procurement practices for the period July 1, 2014 through April 26, 2016. Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Avon Central School District – Information Technology (2016M-123)
… 26, 2016. Background The Avon Central School District is located in the Towns of Avon, Caledonia, Lima and York in Livingston … backups; and breach notification. The Board did not adopt a disaster recovery plan. Key Recommendations Adopt policies …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Schenectady City School District – Financial Condition (2014M-168)
… 13, 2014. Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The … $159 million. Key Findings The Board did not adopt a policy establishing the level of unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Village of Suffern – Budget Review (B22-6-2)
… fiscal year. Background The Village of Suffern, located in Rockland County, is authorized to issue debt not to exceed $5 million to … are reasonable. The Village’s tentative budget includes a tax levy of $12,029,454, which is within the limit …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… November 1, 2013. Background The Town of Hornellsville is located in Steuben County and has a population of approximately 4,200 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21