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Beacon City School District – Claims Auditing (2016M-20)
Beacon City School District Claims Auditing 2016M20
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… resources to repay the full amount of these interfund loans without affecting their operations. Key Recommendations … operations. Develop a plan to repay outstanding interfund loans or authorize interfund transfers to repay all or a portion of these loans. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… 1, 2010, to March 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 … Village of Albion Water and Sewer Rents 2013M108 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Town of Olive – Claims Processing and Information Technology (2012M-223)
… 1, 2011, to August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of … Town of Olive Claims Processing and Information Technology 2012M223 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… 2008 through September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July 1, 2015 … paid cafeteria employee benefits annually from the general fund during fiscal years 2013-14 through 2015-16. Had these … $169,000 annually, been paid from the school lunch fund, the fund’s average annual operating deficit would have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… entity covering the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services in which component districts participate to enhance their … estimates for the annual budget that are reasonable based on available current information and historical data and …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mTown of Stratford – Supervisor’s Records (2013M-11)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting … January 1, 2011, to May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population … Town of Stratford Supervisors Records 2013M11 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Painted Post – Board Oversight (2017M-92)
… Post is located in the Town of Erwin in Steuben County and has a population of approximately 1,800. The Village is … for the 2016-17 fiscal year for the general, water and sewer funds totaled approximately $2.5 million. Key Findings The Board did not adopt policies and procedures for cash receipts and disbursements, …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Qualified Personal Service Contracts (QPSC) Listing
… No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. Executive Order No. 6 requires that agencies report information regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on … described above for the 2026-27 State Fiscal Year. Check back for updates. Contract Number Contractor Name …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingOpinion 92-43
… and Equipment (necessity to obtain prior town board approval for purchases of); (purchases governed by town … St Comp, 1968, supra ). With regard to the purchase and rental of highway equipment, under Highway Law, §142(1)(a), … without prior board approval or has approved rental rates for classes of equipment or machinery (see 1979 …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 90-29
… FUNDS -- Unclaimed restitution payments (transfer to general fund not permissible) CIVIL PRACTICE LAW AND … when collected by the designated restitution agency, must be used for the purposes set forth in section 420.10(7) of … collected by the county probation department prior to November 1, 1984. You ask whether unclaimed restitution …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 88-60
… fair reasonable terms for such arrangements. You ask under what circumstances an agreement designated as a "license" or … Concerning what circumstances an agreement designated as a license or …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 98-14
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … in the opinion. LOCAL LAWS -- Municipal Funds (authority to supersede town budget procedures) -- Pre-emption (town … 107 (see Office of State Comptroller, Financial Management Guide for Local Governments, Subsection 1.0020). 2 The …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Selected Management and Operations Practices
… ReCharge New York, Disposition of Personal Property, and the Energy Efficiency Program. A. ReCharge New York … to statute, accurately reported job creation goals and other program metrics, and phased out customers of the former discounted energy … to statute accurately reported job creation goals and other program metrics and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… York’s five largest school districts received $8.6 billion in federal pandemic relief funds, and analysis by New York … P. DiNapoli released today found sizeable differences in how school districts are using the funds. The New York City Department of Education plans to …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesState Agencies Bulletin No. 741
… various PayServ panels necessitates that OSC’s Bureau of State Payroll Services must make certain corrections to an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureOpinion 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-90-53Travel Advisory No. 16
… attachment to include a new business purpose: Deployment: Travel required for emergency responses due to snow storms, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsCollege of Optometry – Selected Employee Travel Expenses
… 31, 2011. One of these employees worked at the College of Optometry and had travel costs totaling $116,828. Key … the travel card for a purpose not relating to travel. SUNY Optometry paid $9,000 to the Intrepid Museum Foundation for an event that was not related to travel. SUNY Optometry travel guidelines states that such payments are not …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expenses