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West Genesee Central School District – Segregation of Duties (2016M-303)
… controls over certain cash receipts were adequate for the period July 1, 2014 through March 31, 2016. … to verify that funds were deposited into a District bank account. Key Recommendations Develop and implement cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… Purpose of Audit The purpose of our audit was to review cost savings and budgeting related to sending students to a … Ripley Central School District Cost Savings and Budgeting 2014M361 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mClarence Central School District – Financial Condition (2016M-128)
Clarence Central School District Financial Condition 2016M128
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128New Lebanon Central School District – Financial Condition (2015M-222)
… The New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, … liabilities and accumulated excessive funds, resulting in taxpayers paying more than necessary to sustain District … process and develop a plan to use surplus fund balance in a manner that benefits District taxpayers. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… 4, 2016. Background The Cattaraugus-Little Valley Central School District is located in the Towns of Dayton, East Otto, … CattaraugusLittle Valley Central School District Financial Management 2016M61 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… reserves. BOCES has restricted more than $15 million in funds that should have been returned to the component and … policy or plan for establishing, funding and using reserve funds. Ensure that all surplus funds, except those properly restricted in reserves in …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financial2020 Financial Condition Report – 2020 Financial Condition Report
… than we have seen in decades. This Financial Condition Report can help New Yorkers better understand the challenges … but the longer-term outlook as well. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2020-fcrVillage of Tuckahoe – Financial Condition (2015M-88)
… 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately … Findings The Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to operating deficits in each year. The …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Jericho Water District – Water Use Charges (2013M-395)
… Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves a population of about 58,000. An elected …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Fabius-Pompey Central School District – Budget Review (B3-13-5)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Amagansett Union Free School District – Financial Condition (2014M-91)
… District operates one school with 108 students attending kindergarten through grade six and pays tuition for 75 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. … The Department did not remit money to the Supervisor in a timely manner. The Department Director did not reconcile … registration fees and ensure the approval is included in the Board’s minutes. Ensure that all Department cash …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Fabius-Pompey Central School District – Budget Review (B3-14-5)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Town of Kortright – Financial Management (2016M-397)
… 25, 2016. Background The Town of Kortright is located in Delaware County and has a population of approximately 2,000. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kortright-financial-management-2016m-397Westfield, Town of – Financial Management (2013M-389)
… allocated State retirement contributions and medical insurance costs to the highway town-outside-village fund, at … budgets that allocate State retirement contributions and medical insurance costs between the highway town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389State Police Bulletin No. SP-41
… Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Payment Date Payment will be made in a separate check Administration pay period 4L, check dated … of the Laws of 2001 provides that employees who are active in Bargaining Unit 62 on 4/1/01 shall receive $177 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-41-equipment-allowance-payment-employees-represented-nys-policeState Agencies Bulletin No. 1164
… who are members of NYSCOPBA, Inc. and are currently in, or have been in Bargaining Unit 21 at any time since 04/01/09 with Dues … for Dues (Code 491) and Agency Shop Fee (Code 495). In addition, OSC will process a file from NYSCOPBA to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1164-new-york-state-correctional-officers-and-police-benevolent-associationState Police Bulletin No. SP-151.1
… Fund to NYS Police Inv Foundation. The vendor will submit all transactions for enrollments, cancellations, and/or … information or requests to obtain authorization forms may be directed to Jennifer Merritt at (518) 436-0120 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-1511-revised-deduction-code-482-new-york-state-police-investigatorsOpinion 90-9
… issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor … LAWS -- Preemption (matters contained in article 5 of Village Law) VILLAGE BOARD -- Powers and Duties (delegation of authority … Whether a village board of trustees which has established the office of …
https://www.osc.ny.gov/legal-opinions/opinion-90-9