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Opinion 88-33
… district) IMPROVEMENT DISTRICTS -- Expenses (allocating cost of installation of laterals) TOWN BOARD -- Powers and … subdivision in the town. Your inquiry states that "dry sewers", which could be activated at a later date, were … them. In 1983, trunk lines were installed to activate the "dry sewers." The cost of constructing the trunk lines was …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Bolton Fire District – Credit Cards (2017M-180)
… The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the … $467,810. Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Amagansett Union Free School District – Financial Condition (2014M-91)
Amagansett Union Free School District Financial Condition 2014M91
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91DiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… to mid-2014 when the statewide foreclosure caseload was near its peak. At that time, 18 counties had foreclosure …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Payroll Improvement Project Bulletin No. PIP-006
… The purpose of this bulletin is to notify agencies of the timeline for activities that will impact agencies related to … dates related to specific activities are discussed below. Timeline Schedule Agency Testing and Training: December, 7 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-006-payroll-improvement-project-agency-timelineMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… officer. SNUG is a violence-reduction initiative that uses street outreach to address the issues causing gun violence …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followOperational Advisory No. 35
agencies will have the ability to issue a personal service salary advance payment to eligible employees using the Accounts Payable module of the Statewide Financial System SFS
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesShenendehowa Central School District – Claims Processing (2016M-137)
Shenendehowa Central School District Claims Processing 2016M137
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Three Village Central School District – Fuel Inventories (2015M-271)
… Budgeted appropriations for the 2015-16 fiscal year total approximately $189.5 million. Key Findings The Board … not ensured that policies and procedures are in place to control fuel assets. District officials do not review fuel … policies and written procedures are in place to adequately control the District’s fuel assets. Request and review fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… of Audit The purpose of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, … OneidaHerkimerMadison BOCES Claim Payments 2015M350 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… The purpose of our audit was to determine whether the District established adequate controls to ensure that … was properly recorded and reported and to safeguard District money for the period January 1, 2016 through July 19, 2017. Background The Aurora-Colden Fire District No. 6 is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208City of Yonkers – Procurement of Professional Services (2017M-268)
… competition when contracting for professional services or to provide justification when seeking competition will not …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Garden City Union Free School District – Overtime (2016M-382)
… Purpose of Audit The purpose of our audit was to examine the District’s use of … The Garden City Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Clarkstown Central School District – Time and Attendance Records (2017M-150)
… enforced the use of time records to track time worked for the period July 1, 2015 through March 16, 2017. Background The Clarkstown Central School District is located in the Town of Clarkstown in Rockland County and … buildings with approximately 8,400 students. The District is governed by a seven-member Board of Education. Annual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)
… in the Towns of Manlius, DeWitt and Pompey in Onondaga County and the Towns of Sullivan and Cazenovia in Madison County. The District, which operates six schools with approximately 4,200 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016mLiverpool Central School District – Employee Compensation and Benefits (2014M-374)
… associated employee benefits costs totaled $99.9 million, or about 81 percent of the District’s total general-fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsVillage of Green Island – Water Fund Financial Condition (2015M-237)
… was to evaluate the financial condition of the Village’s water fund for the period June 1, 2012 through May 31, 2015. … appropriations were approximately $3.1 million and water fund appropriations were $637,125. Key Findings The water fund balance has continuously been in a deficit …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Background The Watervliet Housing Authority is located in the City of Watervliet in Albany County. The Authority, which is governed by a … provides low rent housing for qualified individuals in accordance with relevant provisions of the New York State …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… for monitoring water accountability and addressing water loss for the period January 1, 2014 through June 30, 2015. … Continue efforts to investigate causes of excessive water loss and take appropriate action to reduce water loss and costs. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Saratoga County Water Authority – Water Charges (2016M-357)
… Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357