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Fabius-Pompey Central School District – Information Technology (2016M-237)
… The Fabius-Pompey Central School District is located in the Towns of Cazenovia, Cuyler, Fabius, LaFayette and … Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. … FabiusPompey Central School District Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… July 1, 2014 through September 30, 2015. Background The East Williston Union Free School District is located in the … Ensure that bank deposit slips are prepared by the ECA. … East Williston Union Free School District ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesCanaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… our audit was to evaluate internal controls over cafeteria cash receipts for the period July 1, 2012 through January 29, … written policies and procedures governing cafeteria cash receipts. The Treasurer does not routinely receive and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Town of Chazy – Water and Sewer District Financial Operations (2017M-42)
… a population of approximately 4,285. The Town is governed by an elected five-member Town Board. Water and sewer revenue … rates, resulting in customers being underbilled by $1,703. Delinquent customer accounts did not always …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
Town of Thurman Garbage Bag Inventory and Collections 2016M399
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Greenport Union Free School District – Financial Condition (2014M-203)
… the Village of Greenport in Suffolk County and is governed by an elected five-member Board of Education. The District … 2012-13, District officials overestimated appropriations by approximately $3.3 million and did not use more than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… (District) officials secured user account access to the network and managed user accounts and permissions in … officials did not adequately secure user account access to the network or properly manage user accounts and permissions … user accounts or properly restrict permissions in the financial and student information applications. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… to: Changes in funding techniques (i.e., methods used by the State to draw down federal funds); Changes in … and Additions or deletions of programs to be covered by a TSA. Raised the refund transaction exemption threshold …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsNewfane Central School District – Financial Management (2020M-88)
… limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued … to comply with the legal limit and use the excess funds in a manner that benefits taxpayers. Return funds improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Minden – Budgeting (2014M-366)
… The Town improperly allocated portions of its sales tax revenue to the town-wide general fund without first eliminating the tax levies in the part-town funds (those that exclude the … fund. Key Recommendations Budget and allocate sales tax revenues in compliance with statute and seek legal …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Victor Central School District - Financial Management (2019M-62)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Tri-Valley Central School District - Financial Management (2020M-17)
… reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and … surplus balance exceeded the statutory limit each of the last three fiscal years, ranging from 3.2 percentage … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Return …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Town of Otsego – Financial Condition (2013M-307)
… Cooperstown. The Town has 3,900 residents and is governed by an elected five-member Town Board, comprising the Town … requirements. Reduce the amount of surplus fund balance by continuing to appropriate fund balance and establishing …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… our audit was to review internal controls over the Court’s financial activity for the period January 1, 2013 through … Background The Town of Milford is located in Otsego County and has a population of approximately 3,040. The Town is … Court. The Court collected almost $142,000 in fines, fees and bail money during 2013. Key Findings Tickets which were …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Irvington Union Free School District – Fixed Assets (2022M-89)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not … to District officials last conducting a physical inventory in 2018. Specifically, we found: Of the 80 assets … missing, or inaccurate information recorded in the fixed asset records. Eight assets were disposed of without Board …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Town of Warsaw – Tax Collection Remittance (P1-24-22)
… Collector (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings The … (County) Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided … million to the Supervisor at least weekly and as required by Town Law. The Clerk made one payment totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22State Agencies Bulletin No. 1429
… code of Leave of Absence/MLS) on 10/01/15 and who returns by 03/31/16 is eligible for the payment upon the return from … code of Leave of Absence/MLS) on 10/01/15 and who returns by 03/31/16 is eligible for the payment upon the return from … through 03/31/16, the allowance (Up to $58.00) is paid by separate check as explained in the 10/14/15 GOER …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothingPower of Attorney
… Overview The NYSLRS Special Durable Power of Attorney (POA) document allows someone else, referred to as … transactions. You may choose to designate a power of attorney in case of emergency, hospitalization or unexpected … if you don’t understand a letter you received. A Power of Attorney is a powerful document. Once you appoint someone, …
https://www.osc.ny.gov/retirement/members/power-attorneyDivision of Housing and Community Renewal Bulletin No. DH-47
… Code of FEE . No Increase for employees who were on a Leave of Absence for a Reason unrelated to Workers’ … Leave on the effective date of the increase until the employee returns from leave. OSC Actions After payroll … in an eligible position. Exceptions: If the employee’s NYS Grade equals 600 and the Equated to Grade and Approved …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-47-2010-salary-increases-employees-rent-regulationOpinion 88-61
… of mailing to prove timeliness of) REAL PROPERTY TAX LAW, §925: A taxpayer may not satisfy the burden of … of such taxes. You informed us that you received a school tax payment in an envelope postmarked with a date after the … certificate of mailing were not the same. Real Property Tax Law, §925 governs the payment of taxes by mail and …
https://www.osc.ny.gov/legal-opinions/opinion-88-61