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Village of Ellicottville – Procurement (2016M-426)
… the Village’s purchasing practices for the period June 1, 2014 through October 28, 2016. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Town of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of … The purpose of our audit was to review the Towns financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Opinion 89-32
… have a conflict of interest by virtue of the county's renewal of a lease of a gravel pit from a corporation of … prepare, authorize or approve the contemplated lease renewal, or to approve payments or audit bills or claims under either the original lease or the renewal. General Municipal Law, Article 18 (§800 et seq .) …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Just for State Employers
… enrolled. Therefore, you will primarily use Retirement Online to: Enroll employees whose membership is optional and … Top) Enrolling Optional Members Before using Retirement Online to enroll an employee as a NYSLRS member, first check … MUST set them up in PayServ and enroll them in Retirement Online on the same day . This ensures both systems can …
https://www.osc.ny.gov/retirement/employers/stateYour Membership Tier – Special 20- and 25-Year Plans
… or Article 14 benefits, depending on their retirement plan election. This publication does not cover benefits for Tier 1 …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierIncorporated Village of Garden City – Check Signing (2021M-39)
… without her being present. Alternate signatories did not sign in the absence of the Treasurer and Deputy Treasurer. … it. In her absence, have authorized alternate signatories sign checks using their own signatures. Except for as …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Binghamton City School District – Information Technology (2019M-147)
Determine whether the Board and District officials adequately safeguarded data from abuse or loss
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Suffern Central School District - Financial Condition (2019M-145)
… be overfunded by $13.4 million based on past settlement rates. The District does not have a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Half Hollow Hills Community Library - Fund Balance (2018M-127)
… of Trustees (Board) effectively manages the Library’s fund balance. Key Findings The Library’s fund balance policy does not address the maintenance of surplus fund balance, how the Board expects to use surplus funds and … Board of Trustees Board effectively manages the Librarys fund balance …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Town of Rushford - Procurement (2020M-43)
… in accordance with the Town’s procurement policy and applicable statutes. Key Findings Of 59 payments totaling … in accordance with the Towns procurement policy and applicable statutes …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Huntington Manor Fire District – Cash Disbursements (2014M-108)
… of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s signature stamp … by the Treasurer. In the Treasurer’s absence, the Secretary performs all claims payment duties without … maintain control of her signature stamp. Segregate the Secretary’s claims payment duties. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Humphrey Fire District – Financial Controls (2014M-37)
… January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of Humphrey, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Forestburgh Fire District – Financial Activities (2015M-203)
… District is a district corporation of the State, distinct and separate from the Town of Forestburgh, Sullivan County. … total approximately $191,000. Key Findings The current and former Treasurer did not maintain adequate accounting … records are maintained, bank reconciliations are prepared and required reports are submitted. Conduct a thorough annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Westchester Library System – Procurement (2015M-199)
Westchester Library System Procurement 2015M199
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Educational Services (BOCES) is an association of 32 component and two noncomponent school districts and is …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesVillage of Sagaponack – Claims Processing (2017M-124)
Village of Sagaponack Claims Processing 2017M124
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … Town Board. Budgeted appropriations for the general and highway funds in 2016 totaled approximately $2.8 million. Key … revenues by 7 percent and overestimated expenditures by 18 percent, on average, in the general fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Opinion 90-23
… NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, … 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their constitutional … does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 96-23
… to fees of clerks, no clerk shall charge or collect a fee from the state, or an agency or officer thereof, for any … in behalf of the people, except an action to recover a penalty or forfeiture expressly given by law to a particular …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 93-2
… Village Law, §9-912 authorizes a village board, on its own motion, to hold a referendum on a proposition to change the … on such a proposition at any other time. You ask under what circumstances a referendum on a proposition to … this conclusion. The legislative history indicates that, under certain circumstances, former subdivision four of …
https://www.osc.ny.gov/legal-opinions/opinion-93-2