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Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… expenditures by a total of $12.2 million and increased the tax levy by 5.4 percent. These budgeting practices generated … in each of the last three fiscal years to reduce the tax levy, the Board over-estimated expenditures by between $3 … would have in reducing fund balance or the property tax levy. District officials used some of the annual …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library … cash system or travel expenditures. The Library does not have a policy that describes when it is appropriate to provide meals or refreshments at Library meetings or …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399CUNY Bulletin No. CU-734
… (Cor Sal) with the salary that corresponds to the new step on the 04/01/2022 salary chart if the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalOpinion 92-3
… interest in the engineer's contracts with the town if the loan is determined to be a direct or indirect pecuniary … to approve the engineer's vouchers, as long as the loan is outstanding. You ask whether the chairman of a town … any express or implied claim, account or demand against or agreement with a municipality (see General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… The Tuckahoe Union Free School District is located in the Town of Eastchester, in Westchester County. The District, which operates two … Include all estimated expenditures and revenues in the budget, including tax certiorari judgments and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationWest Albany Fire District – Credit Card Purchases (2017M-15)
… related claims included adequate supporting documentation for payment for the period January 1, 2015 through December 31, 2016. … Board of Commissioners. Budgeted appropriations for 2017 totaled approximately $616,600. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15DiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… and delays on the rise Transit needs every dollar it can get to improve the subway service for straphangers. Fines are … payment, depends on its ability to reach respondents by phone and by mail. DiNapoli’s audit found that far too often … Identifications, information that could have been used to get the respondent’s correct address. DiNapoli’s audit found …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… software and data. The information maintained for each piece of computer hardware should include a description of …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesState Agencies Bulletin No. 170
… Purpose To explain OSC automatic processing and agency procedures to cancel Additional Annual Salary Factors on the Additional … To explain OSC automatic processing and agency procedures to cancel Additional Annual Salary Factors on the Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorOpinion 2001-14
… General Municipal Law, article 18) GENERAL MUNICIPAL LAW §§800(2), (3), 801, 803: An intermunicipal agreement does not constitute a "contract" within the meaning of section 800 of the General Municipal Law. Therefore, a member of a … express or implied ..." (General Municipal Law §800[2]). "Interest" is defined in section 800(3) as a "direct …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 91-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (authority … FIRE DISTRICTS -- Ambulance Service (circumstances in which district may contract for provision of) FIRE … with any city, town, village or fire district which has in its fire department an emergency rescue and first aid …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Contract Award and Performance
… are Program Opportunity Notice (PON) and Request for Proposals (RFP). Other examples of competitive … not adequately document the justification for allocating projects (related to four contracts) to certain contractors …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/contract-award-and-performanceOpinion 91-56
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- Termination … AUTHORITIES LAW, §2828: The term "liabilities", as used in Public Authorities Law, §2828, includes bonds, notes and, … You ask whether the term "liabilities", as used in section 2828 of the Public Authorities Law relative to …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 2004-1
… letter dated March 24, 1964 from Senator Eustis Paine to Hon. Sol Neil Corbin, referring to acquisitions of … letter dated March 24, 1964 from Senator Eustis Paine to Hon. Sol Neil Corbin). 2 Prior to 1956, section 209-b(1) …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… Purpose To determine whether the Triborough Bridge and Tunnel Authority (TBTA) has taken … unpaid tolls and fees, whether it has fully implemented the new Department of Motor Vehicles (DMV) toll enforcement … put in place by TBTA related to cashless tolling at the Henry Hudson Bridge (HHB). The audit covers the period …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesOpinion 88-17
… that bear on the issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may … of the State Comptroller (see also 2 Anderson, New York Zoning Law and Practice, 3rd ed., 1984, §21.18). In answer to …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Selected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
… summonses issued to vehicles for parking, red light camera, and sanitation violations. In addition, DOF collects …
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followState Agencies Bulletin No. 1993
… of this bulletin is to provide the Division of Homeland Security and Emergency Services instructions for processing … Affected Employees Employees in the Fire Protection Specialist title series in the OFPC at the Division of Homeland Security and Emergency Services who meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireTown of Bridgewater – Financial Operations (2013M-309)
… 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 … the manual and computerized accounting records maintained by the bookkeeper included inaccuracies such as the improper … of real property and sales taxes among tax bases. In addition, separate general ledger cash accounts were not …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Newfield Central School District – Financial Condition (2013M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The Newfield Central School … included the use of surplus and reserved fund balances to finance operations, the positive variances between their …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238