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Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Board’s management of the District’s financial condition for the period July 1, 2012 through January 4, 2016. … Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $24.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementSchenevus Central School District – Budgeting (2014M-123)
… The Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego County. The District is governed by an elected … that the District’s unexpended surplus fund balance is in compliance with the legal limit. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Dalton-Nunda Central School District – Separation Payments (2015M-142)
… Purpose of Audit The purpose of our audit was to examine the District’s … 2015. Background The Dalton-Nunda Central School District is located in the Towns of Nunda, Portage, West Sparta and … Wyoming County. The District, which operates two schools with approximately 725 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Cuba-Rushford Central School District – Financial Management (2015M-125)
… evaluate the District’s management of financial activities for the period July 1, 2011 through March 27, 2015. … Board of Education. General fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $21 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Copiague Union Free School District – Check Signing (2015M-181)
… one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Town of Taylor – Financial Management (2016M-391)
… and financial management of the Town's operations for the period January 1, 2015 through September 8, 2016. … activity is recorded accurately and completely accounted for, monthly bank reconciliations are performed and any …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. … The Department did not remit money to the Supervisor in a timely manner. The Department Director did not reconcile … registration fees and ensure the approval is included in the Board’s minutes. Ensure that all Department cash …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Village of Nissequogue – Information Technology (2015M-31)
… data backups and appropriate use of email and the Internet. Adopt, distribute, test and periodically update a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31NYC Construction Noise Complaints Soar
… the most complaints in the Bronx, Brooklyn, Queens and Staten Island. DiNapoli’s auditors found that 2,044 of the 2,683 …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of Niskayuna in Schenectady County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of … recovery plan. The Treasurer has administrative rights in the financial software that allow access to all aspects of … an audit committee and enumerate its responsibilities in a charter. Ensure the internal audit function is performed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andOpinion 88-13
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … §800(3), a municipal officer or employee has an interest in any contract with his municipality if he receives a direct … or material benefit as a result of that contract. In addition, an officer or employee is deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-88-13State Agencies Bulletin No. 1154
… To inform agency payroll officers of the usage of PayServ data in the SFS Travel and Expense Module Affected Employees … to SFS on a weekly basis. The file contains basic employee data such as name, agency, NYSEmplid, address, and direct … bank statements. Questions For questions on modifying data in PayServ please contact …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1154-information-regarding-payserv-employee-file-interface-statewideOpinion 95-21
… IMPROVEMENT DISTRICTS -- Consolidation (procedures for) SEWER DISTRICTS -- Consolidation (procedures for) TOWN LAW, §206: A town board may, on its own motion, and … two or more special improvement districts established for the same purpose, subject to public hearing and …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Village of Westbury Purchasing Claims Audit and Information Technology 2013M301 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301South Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… of our review was to assess the South Orangetown Central School District’s (District) progress, as of September 2025, … in the audit report South Orangetown Central School District – Network User Accounts (2022M-24), released … of our review was to assess the South Orangetown Central School Districts District progress as of September 2025 in …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fOpinion 2007-2
… or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability … into leases with towns and cities to store voting machines in facilities owned by the towns and cities, so long as the … extensive changes to the law relative to voting procedures in the United States, including the elimination of the lever …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2XI.7.A Revenue Contracts – XI. Procurement and Contract Management
… documenting the decisions made and the approaches taken in selecting the contractor. The process shall include, but … New York State Contract IDs must begin with an “X” prefix. In addition, SUNY permits begin with an “X” prefix. Leases of … Transaction Preparation: Revenue agreements are created in the Customer Contracts Module and require a New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7a-revenue-contractsAlbany Parking Authority – Cash Collections (2016M-181)
… Purpose of Audit The purpose of our audit was to review the Authority’s cash receipt process for the period January … January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany County. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181SUNY Bulletin No. SU-324
… who are members of United University Professions (UUP) in Bargaining Unit 08 will be eligible for the new deduction … for enrollments, cancellations, and/or changes in a biweekly file. Agency update access is not available for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employees