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Opinion 99-3
… to designated charitable organization as memorial in honor of deceased firefighter) INSURANCE LAW, §§9104, 9105: A … of a deceased volunteer firefighter, as a memorial in honor of the deceased firefighter, made for the purpose of … of a deceased volunteer firefighter, as a memorial in honor of the deceased firefighter, made for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-99-3State Agencies Bulletin No. 1745
… to roll out a new information system in May, 2019. NYSLRS will begin receiving job, biographical, and payment data from PayServ that will allow them to automate … Plans page in PayServ, as well as transactions to update loan and arrears data in the General Deductions page in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-systemTown of Amherst – Employee Benefits (2025M-90)
… [read complete report – pdf] Audit Objective Did Town of Amherst (Town) officials ensure employees received leave time … Did Town of Amherst Town officials ensure employees received leave time benefits …
https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-employee-benefits-2025m-90Opinion 91-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … for purchases through federal GSA contracts (31 Opns St Comp, 1975, p 133, 1971 Opns St Comp No. 71-916, … federal preemption, state law is superseded by federal law when: (1) the federal law expressly so provides; (2) the …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Town of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012, to February 1, 2013. Background The Town of Victory is located in Cayuga County and has a population … Town of Victory Justice Court 2013M66 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66York Central School District – Network Access Controls (2022M-93)
… paid $360,896 for information technology (IT) services in 2020-21 without documenting the specific services the IT vendor was contracted to provide. In addition, sensitive network access control weaknesses were … corrective action. Appendix B includes our comment on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93Addison Central School District – Procurement of Professional Services (2023M-6)
… competition for most professional services in accordance with District policy. District officials: Paid approximately … policy and law. District officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Hancock Fire Department - Financial Operations (2018M-236)
… are owed to the Department, and, if appropriate, consult with legal counsel as to whether any actions should be taken … images and invoices. Department officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Alexander Central School District – Financial Management (2020M-64)
… While the Board and District officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… maintain pre-numbered tickets and receipts, statement of profit and loss forms, and annual record of funds received and paid out. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the period January 1, … officials did not review the entries in the computer program unless the points earned as indicated on the reports … Niskayuna No 2 Fire District Length of Service Award Program 2015M73 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Riverhead Central School District – Vendor Master File (2017M-139)
Riverhead Central School District Vendor Master File 2017M139
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Erie County Water Authority – Information Technology (2018M-9)
… and protected information technology assets used in its business environment against unauthorized use, access … Authority is a public benefit corporation established in 1949, providing water supply to approximately 550,000 … the last six months, with 75 accounts that have not logged on in at least four years and 377 accounts that have never …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Cambria Housing Authority – Financial Management (2015M-316)
… to determine if expenditures were itemized, supported and for proper Authority purposes, and if tenants’ income was verified on an annual basis for the period January 1, 2014 through August 24, 2015. … five-member Board of Directors. Operating expenditures for 2014 totaled approximately $91,000. Key Findings Claims …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … the Board with reports that were not accurate. The CPA erroneously commingled debt and grant proceeds for …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Victor Central School District – Information Technology (2016M-117)
… Purpose of Audit The purpose of our audit was to review Information … to personal, private and sensitive information (PPSI) classification or data backups. The Board has not adopted a … Adopt policies and procedures to address the classification of PPSI and to address data backups. Adopt, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Putnam Central School District – Budgeting (2015M-243)
… Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex … budgets that reflect the District’s actual needs, based on historical trends or other identified analysis, including …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Central School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an elected seven-member Board of Education, operates eight schools with approximately 5,200 students. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015m2020 Financial Condition Report – 2020 Financial Condition Report
… an overview of the financial condition of New York State. It presents selected financial, economic and demographic … an overview of the financial condition of New York State It presents selected financial economic and demographic …
https://www.osc.ny.gov/reports/finance/2020-fcrFabius-Pompey Central School District – Budget Review (B3-13-5)
… deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5