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Blind Brook-Rye Union Free School District – Internal Controls Over Purchasing (2016M-125)
… The Blind Brook-Rye Union Free School District is located in the Village of Rye Brook and the Town of Rye in Westchester County. The District, which operates three … Key Finding District officials procured goods and services in accordance with GML and the District’s purchasing policy …
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)
… of July 1, 2012 through October 31, 2013. Background The Westport Central School District is located in the Towns of Elizabethtown, Essex, Lewis, Moriah and Westport in Essex County. The District is governed by a … Westport Central School District Internal Controls Over …
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)
… January 1, 2013 through February 28, 2015. Background The Green Island Power Authority is a public benefit corporation located in the Village of Green Island in Albany County. The Authority is governed by a … Green Island Power Authority Electric Billing and Collection …
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)
… 2014. Background The Bethlehem Public Library is located in the Town of Bethlehem, Albany County, and is governed by … were properly accounted for and deposited intact and in a timely manner and the system of controls was properly … Key Recommendations There are no recommendations in this report. …
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)
… January 1, 2014 through May 15, 2015. Background The Chili Public Library is a municipal library located in the Town of Chili in Monroe County and provides services to approximately … Chili Public Library Board Oversight 2015M130 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Uniondale Public Library – Procurement (2015M-126)
… 1, 2013 through June 30, 2014. Background The Uniondale Public Library is located in the Town of Hempstead in Nassau … Uniondale Public Library Procurement 2015M126 …
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)
… The Sherburne-Earlville Central School District is located in 11 towns in Chenango and Madison Counties. The District, which … a plan to reduce the amount of available fund balance in a manner that benefits District residents. …
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)
… The Pelham Union Free School District is located in the Town of Pelham, Westchester County. The District, … 2014-15. Key Recommendation Ensure that the excess funds in the retirement contribution reserve account are used to fund operations in a manner that benefits District residents. …
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)
… was to evaluate the District’s leave accrual procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 … Key Recommendations There were no recommendations as a result of this audit. …
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)
… examine the District’s internal controls over payroll and leave accruals for the period July 1, 2013 through June 30, 2014. Background The Stockbridge Valley Central School District is located in the Towns of … officials established adequate controls over payroll and leave accruals. Key Recommendations There were no …
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)
… School District of Albany. It is governed by a 10-member Board of Education, elected by the boards of the component … Capital Region Board of Cooperative Educational Services BOCES Claims …
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)
… 30, 2016. Background The Town of Horicon is located in Warren County and has a population of approximately 1,390. … the accuracy of leave accrual balances. We found errors in the leave accrual records for six employees. Key … from employee leave accrual balances. Ensure that errors in the leave accrual records are corrected. …
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
CUNY Bulletin No CU732
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
… opinion. INDEPENDENT CONTRACTORS -- Consultants (authority to contract out functions of village assessor); (authority to contract out functions of village building inspector); (authority to contract out functions of village road commissioner) -- … Whether a village may contract with a private corporation to exercise the powers and perform the duties of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 88-1
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Service); (necessity of special act authorizing) REAL PROPERTY -- Conveyances Generally (of village parking lot) -- … purposes of the corporation may require." Section 1-102 does not expressly state that only property which is no …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 91-29
… Exempt Volunteer Firemen's Benevolent Associations (use of tax moneys for an eye care plan, hospital telephone and television … gifts); (procedure to make fire department recipient of tax moneys); (power to require treasurer to be bonded) -- … Association of Lakeview may expend foreign fire insurance tax moneys to pay for an eye care plan reimbursement of …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 2003-3
… and Duties (maximum benefit under defined benefit service award program) VOLUNTEER FIREFIGHTERS -- Service Award Programs (maximum benefit under defined benefit plan) … that may be provided under a defined benefit plan service award program cannot exceed a monthly payment for life of …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3DiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… limits. In one instance, DiNapoli’s auditors found that a pharmacy filled two telephone orders for the anti-anxiety … to DOH, do not have system edits to prevent the payment of pharmacy claims for controlled substances that exceed supply … controls. DiNapoli recommended DOH: Review the improper pharmacy claims and make recoveries, as appropriate; …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsOpinion 91-54
… opinion. LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property within the village) TAXES -- Occupancy Tax (authority of village to …
https://www.osc.ny.gov/legal-opinions/opinion-91-54