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Greenwood Lake Union Free School District – Financial Condition (2016M-40)
… by an elected seven-member Board of Education. General fund appropriations for the 2015-16 fiscal year were … realistic estimates of appropriations and the use of fund balance in the annual budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greenwood-lake-union-free-school-district-financial-condition-2016m-40Menands Union Free School District – Payroll (2015M-268)
… 2014 through August 31, 2015. Background The Menands Union Free School District is located in the Village of Menands in … Menands Union Free School District Payroll 2015M268 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation Payments (2015M-357)
… September 30, 2015. Background The Burnt Hills-Ballston Lake Central School District is located in the Towns of … Burnt HillsBallston Lake Central School District Leave Accruals and Separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/burnt-hills-ballston-lake-central-school-district-leave-accruals-andBlind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
Blind BrookRye Union Free School District Internal Controls Over Purchasing 2016M125
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/blind-brook-rye-union-free-school-district-internal-controls-overWestport Central School District – Internal Controls Over Payroll (2014M-013)
… through October 31, 2013. Background The Westport Central School District is located in the Towns of Elizabethtown, … Westport Central School District Internal Controls Over Payroll 2014M013 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Green Island Power Authority – Electric Billing and Collection (2015M-137)
… through February 28, 2015. Background The Green Island Power Authority is a public benefit corporation located in … Green Island Power Authority Electric Billing and Collection 2015M137 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls for over-the-counter cash receipts for the period July 1, …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Chili Public Library – Board Oversight (2015M-130)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Library operations for the period January 1, 2014 through May 15, 2015. …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Uniondale Public Library – Procurement (2015M-126)
… The Board has not adopted a comprehensive procurement policy. Library officials did not always seek competition … The Board should adopt a comprehensive procurement policy that reflects General Municipal Law requirements. … services are purchased in accordance with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126Sherburne-Earlville Central School District – Fund Balance (2017M-19)
… 8, 2016. Background The Sherburne-Earlville Central School District is located in 11 towns in Chenango and … SherburneEarlville Central School District Fund Balance 2017M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19Pelham Union Free School District – Reserve Funds (2015M-366)
… July 1, 2014 through September 3, 2015. Background The Pelham Union Free School District is located in the Town of Pelham, Westchester County. The District, which operates six … Pelham Union Free School District Reserve Funds 2015M366 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Little Falls City School District – Leave Accruals (2016M-64)
… Falls and portions of the Towns of Danube, Fairfield, Herkimer, Little Falls, Manheim and Stark in Herkimer County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/little-falls-city-school-district-leave-accruals-2016m-64Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… period July 1, 2013 through June 30, 2014. Background The Stockbridge Valley Central School District is located in the Towns of Eaton, Lincoln, Smithfield and Stockbridge and the City of Oneida in Madison County, as well … Stockbridge Valley Central School District Payroll and Leave …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsCapital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… Purpose of Audit The purpose of our audit was to review the BOCES’ claims auditing process … Schenectady and Schoharie Counties and the City School District of Albany. It is governed by a 10-member Board of … Capital Region Board of Cooperative Educational Services BOCES Claims Auditing …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mTown of Horicon – Leave Accruals (2016M-421)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of … Budgeted appropriations for 2016 totaled approximately $3.5 million. Key Findings Town officials did not perform … Town of Horicon Leave Accruals 2016M421 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Vendor File Advisory No. 6
… Subject: GFO Update - Vendor Designations Guidance: The Office of the … GFO Update Vendor Designations …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsCUNY Bulletin No. CU-732
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 384 in Bargaining … in paychecks dated February 10, 2022. OSC Actions At the request of DC37, Local 384, OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-732-district-council-37-dc37-local-384-dues-increaseOpinion 90-53
… LAW, §§1-102; 3-301(2); 4-408(a): (1) In the absence of express statutory authorization, the governing body of a … is a well-settled principle of municipal law that, absent express statutory authority, discretionary duties and …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 88-1
… authorizing) REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal … purposes of this section. GENERAL MUNICIPAL LAW, §72-h; VILLAGE LAW, §1-102(2): It appears that a village should obtain special legislation prior to conveying …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 91-29
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … department recipient of tax moneys payable to benevolent association) -- Treasurer's Powers (liability for tax moneys) … 1955 ch 639: The Volunteer and Exempt Firemen's Benevolent Association of Lakeview may not expend foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-91-29