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Opinion 89-4
… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and … LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited interest in the designation of the bank … Whether a town may designate a bank as a depository if the town supervisor is a director of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation (THLDC) Board of … Determine whether the Town of Hempstead Local Development Corporation THLDC Board of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectWorcester Central School District - Fund Balance Management (2022M-75)
… (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. The Board … District District Board of Education Board and officials effectively managed fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Nanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… officials ensured network user accounts were needed and whether officials adopted an adequate Information … did not ensure network user accounts were needed, and did not adopt an adequate IT contingency plan. In … officials did not develop: Written procedures to identify and disable unnecessary network user accounts. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationEastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… Audit Objective Determine whether Eastern Suffolk Board of Cooperative Educational Services (BOCES) officials managed user account access to the network and financial application. Key Findings Although … the network could be accessed by unauthorized individuals. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mIroquois Central School District - Financial Management (2018M-102)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund … the District’s policy. The unemployment insurance reserve is overfunded ($604,000) and the debt reserve is improperly restricting $245,000. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Schenevus Central School District - Financial Condition (2018M-83)
… general fund balance decreased by $567,000 (39 percent) in 2016-17, and officials appropriated $300,000 of fund … revenues, decreasing staffing costs through attrition and planning to use retirement reserves. The cafeteria fund incurred deficits …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Allegany-Limestone Central School District - Financial Management (2018M-129)
… AlleganyLimestone Central School District Financial Management 2018M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. The Clerk collects, deposits, reconciles and reports all aspects of her cash receipts, including water and sewer rents, with …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Buffalo City School District - Charter School Tuition Billing (2019M-122)
… District officials did not ensure the proper formula to calculate PECA set-aside amounts was used. As a result, … it with us, District officials took corrective action to avoid a potential $1.7 million overpayment in 2018-19. The … (SED) State aid handbook for the updated formula and rates to determine PECA set-aside amounts for charter school …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Niagara County – Golf Course Financial Operations (2015M-308)
… of Audit The purpose of our audit was to review Golf Course financial operations for the period January 1, 2014 … a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately … Niagara County Golf Course Financial Operations 2015M308 …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… and reviewed the monthly reports, but did not review the bank reconciliations to ensure the information recorded and … Key Recommendations Periodically review the bookkeeper’s work to ensure that all financial activity is accurately … recorded and reported in a timely manner, monthly bank reconciliation balances agree with book cash balances …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2013 through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a … Village of Cape Vincent Payroll and Claims Auditing 2015M131 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131State Police Bulletin No. SP-152
… using the new code 481. The vendor will submit all transactions for enrollments, cancellations, and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fundAdministrative Hearings
… three business days ( per 2 NYCRR 317.6 ) is defined as: Monday for a hearing on Thursday, Tuesday for a hearing on Friday, Wednesday for a hearing on Monday, Thursday for a hearing on Tuesday, and Friday for a …
https://www.osc.ny.gov/retirement/members/administrative-hearingsLanguage Access Services (2022-S-38)
To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited English Proficiency, including complying with Executive Order 26.1 and New York State Executive Law Chapter 18, Article 10, Section 202-A.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s38.pdfLanguage Access Services (2022-S-38) 180-Day Response
To determine if the Department of Motor Vehicles is adequately serving the needs of individuals with Limited English Proficiency, including complying with Executive Order 26.1 and New York State Executive Law Chapter 18, Article 10, Section 202-A.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s38-response.pdfDiNapoli Announces Latest Fiscal Stress Scores
… be difficult to overcome challenges that have been years in the making. Local officials should be carefully examining … municipalities with fiscal years ending on Dec. 31, 2015. In New York, all counties and towns, 44 cities and 10 … Tuxedo and Parish. Fourteen communities have been listed in the second highest category of “moderate fiscal stress.” …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresDetermining the Ex-spouse's Share – Divorce and Your Benefits
… According to New York State law, pension benefits earned during a marriage are marital assets … a divorce. A member and ex-spouse may establish a pension benefit distribution. The most common equitable distribution … a member has retired and is receiving a monthly pension benefit. Unless the DRO explicitly states otherwise, the …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareSupplemental Payments to Executive Employees
… recipient for the three years ended December 31, 2014. In general, the supplemental payments corresponded to work … At the end of the period, the CEO evaluates the CFO’s as well as each senior manager’s performance. We found that none of the employees …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employees