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Opinion 2006-10
… Accounting (charging a portion of town engineer’s salary to special district); (crediting interest earned on the … LAW §11: In the absence of any statutory direction to the contrary, interest or earnings from the investment of monies of the general fund, town-wide would be credited to the general fund, town-wide and interest or earnings from …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10CUNY Bulletin No. CU-583
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected Employees Employees represented … will identify employees with Dues (Code 231) and Agency Shop Fee (Code 220) and automatically increase the current … bulletin notifies agencies of an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-583-international-brotherhood-teamsters-local-237-dues-andContract Advisory No. 6
… associated with the incorrect Vendor ID. Use the attached chart: “ What To Do When An Incorrect Vendor ID Has Been Used …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractControls Over Cash Advance Accounts (Follow-Up)
… expenses. We concluded that these accounts received little scrutiny and made recommendations to improve internal …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followCity of Oswego – Community Development (2015M-108)
… number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become delinquent. The Department does not have a process in place to determine when it is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108City of Mount Vernon – Payroll (2014M-347)
… April 21, 2014. Background The City of Mount Vernon is located in Westchester County and has a population of approximately 68,000. The City, which is governed by a five-member City Council, has approximately …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $45 million. Key Findings The faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Port Jervis City School District – Financial Condition (2016M-319)
… resulted in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Pleasantville Union Free School District – Financial Condition (2015M-311)
… schools with approximately 1,750 students, is governed by an elected five-member Board of Education. Budgeted … District has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Sodus Central School District – Financial Management (2016M-392)
… Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, which operates three … does not have a written plan detailing the appropriate and necessary levels for reserve funds and how they are to be monitored, analyzed and maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Silver Creek Central School District – Financial Condition (2015M-321)
… in Erie County. The District, which operates three schools with approximately 1,030 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Sherman Central School District – Claims Processing (2016M-352)
… French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… obituaries and if a retiree is identified as deceased, the secretary contacts any dependents. However, if the spouse of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceCazenovia Central School District – Financial Condition (2015M-327)
… The Cazenovia Central School District is located in the Towns of Cazenovia, Fenner, Georgetown, Lincoln, Nelson and Sullivan in Madison County and the Town of Pompey in Onondaga County. The District operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Naples Central School District – Online Banking (2015M-143)
… to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $19.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Campbell-Savona Central School District – Budget Review (B2-16-6)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … are outstanding. Key Findings The significant revenue and expenditure projections in the tentative budget appear … decreasing real property taxes by using fund balance and reserve funds to finance operations as appropriate. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6Niagara Falls City School District – Fuel Accountability (2015M-178)
… The Niagara Falls City School District is located in Niagara County. The District, which operates 11 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Avon Central School District – Information Technology (2016M-123)
… Background The Avon Central School District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Elmira City School District – Financial Condition (2014M-348)
… City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, which … totaled approximately $105 million. Key Findings The Board and District officials have not appropriately budgeted revenues and appropriations. The District’s reserve policy does not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of … and then used $3.5 million of unexpended surplus funds to increase the retirement reserve without including those … period, $4.8 million of unexpended surplus funds were used to fund the capital reserve fund. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financial