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Opinion 89-44
… that bear on the issues discussed in the opinion. VILLAGE JUSTICE -- Acting Justice (reporting requirement to the State Comptroller) …
https://www.osc.ny.gov/legal-opinions/opinion-89-44State Agencies Bulletin No. 2085
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … the following Budget bulletin the minimum hourly wage is to increase as noted: Division of the Budget (DOB) Bulletin … increased for seasonal and other non-statutory positions to: $14.20 for State employees in all other job locations, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2085-december-2022-increase-minimum-wageAccounts Payable Advisory No. 64
… or SSI/SSP Check Guidance: A vendor may request New York State reissue a check because the check was stolen and cashed … is a valid forgery, a check will be mailed to New York State Treasury. NYS Treasury will notify the agency when the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksConcord Industrial Development Agency – Agency Management (2015M-61)
… Purpose of Audit The purpose of our audit was to review CIDA’s operations for the period … was created in 1980 to further the economic development of the Town of Concord. CIDA is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementSpringville-Griffith Institute Central School District – Financial Management (2015M-221)
… was to evaluate the financial operations of the District for the period July 1, 2013 through July 31, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $36.1 … sufficient or proper or that correct entries were made for interfund loans on fund ledgers. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialTown of Stony Creek – Supervisor's Records and Reports (2022M-32)
… records were maintained. Provide bank statements or canceled checks to the Board and ensure cash accounts were … reconciled monthly. Provide adequate monthly reports or ensure the annual update document (AUD) was accurate. … Ensure bank reconciliations are independently prepared or reviewed. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32Town of Pulteney – Information Technology (2021M-28)
… Enter into an SLA with the IT service providers for all services to be provided. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… The Clerk did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Caneadea – Fund Balance Management (2020M-145)
… fund balance and spent down fund balance by $427,000 or 71 percent. The Board: Appropriated fund balance the Town did not have, which resulted in deficit, or negative fund balances, in the general fund. Did not … written: Fund Balance Policy Multiyear Financial Plan or Capital Plans. As a result, the Board’s ability to know …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… District officials: Did not claim Medicaid reimbursements for the 12 students we identified who were likely … or ensure that sufficient documentation was maintained for the eligible services provided. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… ensured that financial activities were properly recorded and reported and that money was safeguarded. Key Findings The … or procedures. The Treasurer did not maintain adequate accounting records and prepare monthly bank reconciliations. … over key financial areas. Maintain complete and accurate accounting records. Ensure claims are audited before payment …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesAmherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… not adequately secure user account access to the network or properly manage user accounts and permissions in financial … information could be inappropriately altered, accessed, or used. In addition to sensitive control weaknesses that … did not disable unnecessary. Network user accounts or revoke unnecessary network user account access. As many as …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andPhoenix Central School District – IT Asset Management (S9-22-20)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
Determine whether Beaver River Central School District District officials ensured that real property taxes and retiree health insurance contributions were properly collected recorded and deposited
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andPleasantville Union Free School District – Claims Auditing (2022M-136)
… complete report – pdf] Audit Objective Determine whether the Pleasantville Union Free School District (District) Board of Education (Board) ensured that claims were adequately … and properly audited before payment. Key Findings The Board did not ensure the claims auditor was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Town of Franklin – Financial Condition (2018M-8)
Town of Franklin Financial Condition 2018M8
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… reduce leave balances when leave buybacks were processed or record leave in the District’s leave tracking system. In … were not in place for maintaining leave accrual records or to ensure that separation payments were made in accordance … with appropriate collective bargaining agreements (CBAs) or contracts. As a result: 60 employees were credited with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Pendleton – Capital Projects (2024M-72)
… (Supervisor) did not ensure projects were properly planned or accounted for and did not monitor projects. As a result, … could not effectively monitor the status of the projects or communicate the projects’ status to taxpayers. … Board did not: Establish project scope, timelines, cost or funding sources for any of the Town’s five projects. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Hector – Employee Compensation (2024M-85)
… Ensure that employees accrue and use leave time according to the employee handbook or highway contract. Adequately … Town’s payroll by reviewing and comparing payroll reports to supporting source documentation. Town officials generally … and have initiated or indicated they planned to initiate corrective action. … Determine whether Town of …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Opinion 2003-5
… AND EMPLOYEES -- Death Benefits (line-of-duty presumption for paid firefighter) GENERAL MUNICIPAL LAW §208-b; RETIREMENT AND SOCIAL SECURITY LAW §363-d: The line-of-duty … the chief officer of such municipality determines, upon application, the following: (i) that the member died within …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5