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Town of Jefferson – Selected Financial Operations (2014M-332)
… disbursements were for Town purposes and that all water rents were properly received and deposited. The Clerk … mitigate the risks associated with the collection of water rents and disbursement of Town funds. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Town of Seneca Falls - Information Technology (2018M-218)
… recovery, password security management, data breach notification and backups. Provide users with security … recovery, password security management, data breach notification and backups. Ensure the access rights for users …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Green Island Union Free School District - Separation Payments (2019M-55)
… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Suffern Central School District - Financial Condition (2019M-145)
… of the appropriated fund balance not being used. The tax certiorari reserve may be overfunded by $13.4 million … evaluate if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Town of Schroon - Town Hall Expansion Project (2018M-128)
Town of Schroon Town Hall Expansion Project 2018M128
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Half Hollow Hills Community Library - Fund Balance (2018M-127)
… doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the Library’s taxpayers. Library … Appendix B includes our comments on issues raised in the Library’s response letter. …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Town of Maryland - Financial Management (2018M-121)
… the total combined fund balance in the general and highway funds increased by $450,000 and, as of December 31, 2017, was … revenues of $226,000 in the general and highway funds which contributed to the surpluses generated. Officials …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121King Center Charter School - Information Technology (2018M-61)
… or questionable computer use on six computers. In addition, sensitive IT control weaknesses were … training to personnel who use the School’s IT resources. In addition, we confidentially communicated key IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Edmeston Central School District - Fund Balance (2020M-1)
… Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Walton Central School District - Fund Balance (2019M-209)
… When unused appropriated fund balance was added back to the surplus fund balance, it totaled over $2.1 million, … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use excess funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Medina Central School District - Capital Projects (2019M-163)
… and District officials properly managed the 2016 capital project Project …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Honeoye Central School District - Information Technology (2019M-9)
… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… the Cohoes Public Library (Library), such as access aisles in accessible parking spaces. Three components at the Police … physical accessibility for the 49 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… 2,700 full-time students. The College is governed by a 10-member Board of Trustees. The College’s operating …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedWalden Fire District – Disbursements (2014M-184)
… State, distinct and separate from the Town of Montgomery in Orange County in which it is located. The District, which covers 26 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Long 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 … of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial … management. The District’s budget for the 2014 fiscal year is $406,500. Key Findings The District has a debit card which …
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 Conesville – Long-Term Planning (2016M-314)
… 26, 2016. Background The Town of Conesville is located in Schoharie County and has a population of approximately 730. The Town is governed by an elected five-member Town Board. Budgeted appropriations … resources are available to replace capital assets in a timely manner. Consider establishing reserves to set …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314CUNY Bulletin No. CU-117
… Purpose To explain the procedures for processing the June Uniform … Earnings End Date: 06/14/01 Earn Code: UA6 Amount: Amount to be paid Payroll Register and Employee's Check/Advice The … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentState Agencies Bulletin No. 1950
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 6 … the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $250,000. Effective Dates Effective beginning Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1950-maximum-salary-limit-tier-6-members-following-retirement-systemsOpinion 97-10
… argued that, because the building may be removed after it is constructed, it may be considered to be "equipment" for … 39). For this purpose, an "installment purchase contract" is defined in section 109-b, as amended by chapter 258 of the … Laws of New York, p 2658, at 2661). Accordingly, it is clear that section 109-b no longer authorizes a fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-10