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Bolton Central School District – Financial Condition (2013M-58)
… Background The Bolton Central School District is located in Warren County. The District is governed by the Board of … were consistently and significantly overestimated. In addition, although the Board appropriated more than … that include realistic estimates for expenditures based on contractual and historical data. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… reserve funds. However, the annual report prepared by the Business Administrator does not include a summary statement. … needs of the District. Key Recommendations Ensure that the Business Administrator includes a summary statement of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimWilliamsville Central School District – Financial Management (2016M-274)
… The Williamsville Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The District, which operates 13 schools with … Ensure that budgets include realistic appropriations based on actual needs to avoid levying taxes at a level greater …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… entity covering the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services in which component districts participate to enhance their … estimates for the annual budget that are reasonable based on available current information and historical data and …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mAllegany County – Court and Trust Funds (2014M-74)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. … in a mechanic’s lien (when the whereabouts of any person entitled to an estate payment is unknown). Key …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Orleans County – Court and Trust Funds (2024-C&T-6)
… 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. … Court must develop sound procedures and processes which, when implemented properly and consistently, provide a system … for contracted services rendered on the property. 2 When the whereabouts of any person entitled to payment from …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Avon Central School District – Financial Management (2024M-75)
… complete report – pdf] Audit Objective Determine whether the Avon Central School District (District) Board of Education (Board) and District officials effectively … managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … district officials would be unable to provide its insurance company with an accurate list of IT assets to … Management (Allegany County) The district's unrestricted fund balance has exceeded the statutory limit for the past …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsOpinion 93-16
… of certain designated activities, in accordance with a system established by the sponsor ( id .). Such … although a local government may provide its employees with paid or unpaid leave to enable them to respond to fire … intervals, regular in point of time" and "[i]n accordance with some consistent or periodical rule or practice" (Black's …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 91-19
… in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 94-6
… of Union Free School District No. 6, 126 Misc 622, 214 NYS 264). Therefore, it is our opinion that the tenant member …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 88-43
Whether an amount equal to the injured employees workers compensation benefits must be appropriated for personnel expenses of the sheriffs department
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 88-65
… This opinion represents the views of the Office of the State … p 25, superseded. A municipality may adopt a local law for the issuance of tax receipts by the collecting officer to … shall include every banking organization; insurance company; federal banking corporation licensed to do business …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… [read complete report - pdf] Audit Objective Determine whether the Court … worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal … As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. The Clerk claimed 112 hours of sick …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsOpinion 2005-4
… employee benefit accrued liability reserve fund) MUNICIPAL FUNDS -- Unemployment Insurance Reserve Funds (referendum requirement for transfer to employee … fund) -- Employee Benefit Accrued Liability Reserve Funds (referendum requirement for transfer from unemployment …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
New York State Comptroller DiNapoli today released an economic profile of the MidHudson region
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionElba Central School District – Financial Condition (2013M-240)
… Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a Board of … budgeting practices generated approximately $2.2 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Unified Court System Bulletin No. UCS-249
… Purpose To inform agencies of the processing of the 2017 Prepaid … 10994 Note : The Zip code criteria is only applicable to members of District Council 37. Background Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-249-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-310
… agencies of the processing of the 2022 Prepaid Legal Service Benefit. Affected Employees The following employees … Staten Island 103XX New York State Zip Codes Nassau County 110XX, 115XX, 117XX, 118XX Suffolk County 005XX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-310-prepaid-legal-service-benefit-unified-court-system-ucs