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Controls Over Computers (Follow-Up)
… plants upstate. The Department also implements Federal Clean Water Act rules and regulations, handles hazardous …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followDiNapoli: Potsdam Audit Finds Missing Court Funds
… State Police and St. Lawrence County District Attorney Mary Rain’s office. In February, the former clerk – Mary Jo Guyette – was charged by the St. Lawrence County …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsSeaford Union Free School District – Capital Assets (2024M-112)
… (IT) capital assets, such as interactive displays and desktop computers, as well as highly portable items, such as … 11 laptops, one printer, one smartboard, one server and a desktop computer, could not be traced to the E-waste …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Becoming Eligible for a Benefit – Regional State Park Police Plan
… Vesting is automatic — you do not have to fill out any paperwork or file an application to become vested. However, …
https://www.osc.ny.gov/retirement/publications/1867/becoming-eligible-benefitOpinion 95-25
… assistance payable pursuant to chapter 53 of the Laws of 1995 from a county, city or village which levies real … assistance paid pursuant to chapter 53 of the Laws of 1995. Section 54-a of the State Finance Law provides that in … "aid to localities budget". Chapter 53 of the Laws of 1995, the current "aid to localities budget", appropriates …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Executive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… declines through 2010 rather than improvements. Final results ranged from lows of zero at the Rochester- Genesee … with Executive Order 111: Requirements to Purchase Power from Renewable Sources (2008-S-74) …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Audit The purpose of our audit was to examine the adequacy and support for the District’s calculations of separation payments and health insurance buyouts for the period July 1, 2012 … in the Towns of Broadalbin, Perth, Johnstown, Mayfield and Northampton in Fulton County, the Towns of Edinburg, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… . Regulations 31 CFR Part 205 can be accessed at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… managed District finances by adopting realistic budgets and developing and implementing a long-term financial plan, and whether District officials adequately safeguarded fuel … Johnsville Central School District Financial Management and Fuel Inventory 2017M240 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialChester Union Free School District – Financial Management and Board Oversight (2016M-95)
… fund balance in accordance with statutory requirements and did not use the excess fund balance to reduce real property taxes or other appropriate purposes, and needs to improve the transparency of the budget process. … Board did not ensure that claims were adequately audited and the claims auditor did not report directly to the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/chester-union-free-school-district-financial-management-and-boardUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did … review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardTompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… environmental management program strategic plan and mission statement for the period January 1, 2014 through May 4, 2016. Background The Tompkins County Soil and Water Conservation District provides services and fund projects related to the conservation of soil and …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmentalOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual records for … it to pay more than $5.1 million for the acquisition and renovation of its building financed at a 20 percent … interest rate. We found that the building was acquired and renovated for approximately $1.4 million, and that a …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualOpinion 95-27
… Law, §3604(5)(b), as added by chapter 82 of the Laws of 1995, provide a "grace period" for submission of claims for … made. Prior to the enactment of chapter 82 of the Laws of 1995, Education Law, §3604(5) provided that "no payments … one year of the date of the order or judgment. October 17, 1995 Patricia L. McCarthy Deputy Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria … (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is governed by an … in operation within the District, with 540 students and 107 employees. The District’s appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andState Agencies Bulletin No. 2341
… the 2024-2025 Firearms Training and Safety Incentive Program Payment Affected Employees: Employees in the … in return for participating in an agency-directed training program designed to promote firearms proficiency and safety. This program shall be developed and implemented by the Joint …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… of our audit was to assess the District’s fund balance and examine the procedures for hiring administrators for the … of $4.2 million restricted in the insurance reserve and overfunded the retirement contribution reserve by $4.3 … The Board did not hire the most qualified available candidate for the Superintendent position as required by its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… audit was to evaluate the District’s financial condition and examine leave accruals for the period July 1, 2012 … 636 students attending kindergarten through eighth grade and pays tuition for 284 students in grades 9 through 12 who … million. Key Findings Budgeted appropriations for 2011-12 and 2013-13 exceeded actual expenditures by $3.5 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsOpinion 91-64
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … §305(14); GENERAL MUNICIPAL LAW, §103: When it is known or can be reasonably anticipated that the aggregate amount to … p 120; see Walton v New York , 26 App Div 76, 49 NYS 615 [1898]). However, this does not mean that a political …
https://www.osc.ny.gov/legal-opinions/opinion-91-64