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Opinion 2000-16
… having all of the normal familial characteristics" (id. at 74 NY2d 201 at 211, 544 NYS2d 784 at 789). Thus, under … held to include, for example, adult lifetime partners (id.; see also Slattery v City of New York , supra), as well … of the Exempt Firemen's Benevolent Fund v Roome , 93 NY 313 [1883], a case upholding the constitutionality of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Total Spending – 2023 Financial Condition Report
… State spending, which includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Receipts – 2023 Financial Condition Report
… that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts … tax and consumer (consumption and use) taxes: Accounted for 34.1 percent of 2023 receipts; and Have increased 21.3 …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTotal Spending – 2021 Financial Condition Report
… includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 for a breakdown of State …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… State spending, which includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingTotal Receipts – 2022 Financial Condition Report
… that have been recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State fiscal years. Total State Receipts … tax and consumer (consumption and use) taxes: Accounted for 37.0 percent of 2022 receipts; and Have increased 32.5 …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsBatavia City School District – Information Technology Equipment Inventory (2022M-74)
… a complete and accurate IT equipment inventory or perform an annual physical inventory. Could not locate 229 staff … written policy for establishing and maintaining controls to appropriately track and inventory IT equipment. Maintain a … inventory. Reconcile the BOCES-owned inventory list and remove and/or return devices that were not in service. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryHicksville Union Free School District – Managing Network User Accounts (2023M-20)
audit School District Hicksville
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsCayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES officials did … the prudent and economical use of public money in the best interests of taxpayers …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalWaterloo Central School District - Financial Condition Management (2019M-137)
… six reserves with balances totaling $9.6 million as of June 30, 2018, that were potentially overfunded or … and adopting budgets that include reasonable estimates of appropriations. Comply with the statutory limit for fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Charlotte Valley Central School District - Information Technology (2019M-27)
… information technology (IT) assets and computerized data were safeguarded. Key Findings The Board and District … District information technology IT assets and computerized data were safeguarded …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… St Paul Boulevard Fire Association Board Oversight 2018M117 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Half Hollow Hills Community Library - Fund Balance (2018M-127)
… report - pdf] Audit Objective Determine if the Board of Trustees (Board) effectively manages the Library’s fund … fund balance policy does not address the maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of 2016-17 fiscal year-end, the level of unrestricted fund …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… whether the Board adhered to the law and District policy when procuring professional services. Key Findings The … District officials did not: Always comply with District policy to procure professional services. Our review of … and personnel comply with the District’s purchasing policy when procuring professional services. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalHudson Valley Community College – Tuition and Fees (2016M-348)
… preserves all sequentially numbered receipts and other documents when conducting file maintenance procedures. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/02/03/hudson-valley-community-college-tuition-and-fees-2016m-348Walden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … work. Key Recommendations Adopt written procedures to provide guidance to staff on the disbursement function. Formally adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Plymouth Fire District – Controls Over Financial Activity (2014M-211)
… The District is governed by a five-member Board of Fire Commissioners. The general fund budget for the 2014 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the State, distinct and separate … fiscal year is $406,500. Key Findings The District has a debit card which was used to pay expenditures directly from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Town of Junius – Supervisor’s Records and Reports (2017M-168)
… Supervisor’s maintenance of financial records and reports for the period January 1, 2016 through July 21, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.26 million. Key Findings The … disbursements, cash balances and budget-to-actual results for each fund. Submit accurate and timely financial reports …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Sullivan County – Time and Attendance (2017M-55)
… October 25, 2016. Background Sullivan County is located in the southeastern part of New York State and has a … were 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55