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Opinion 95-16

… of expenses among school districts included therein) WORDS AND PHRASES -- "Last preceding assessment roll" … absent a showing of legislative intent to the contrary, "words of a statute will be interpreted in their ordinary …

https://www.osc.ny.gov/legal-opinions/opinion-95-16

Babylon Union Free School District – Financial Condition (2015M-323)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … District consistently overestimated appropriations, it did not use 94 percent of appropriated fund balance, resulting in … balance that exceeds legal limits. The District did not have proper documentation for the establishment and use of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323

State Comptroller DiNapoli Releases Municipal & School Audits

… $5.6 million which may impair the district’s ability to continue to provide fire protection and emergency services. The board … did not have sufficient supporting documentation attached to the claim but were approved for payment by the board. In …

https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0

Pompey Hill Fire District – Financial Management (2021M-136)

… notices were not published for certain purchases subject to permissive referendum. The District used $97,000 of … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136

Manhasset Union Free School District – IT Asset Management (S9-22-15)

… manhasset audit schools statewide IT asset management …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15

Morrisville-Eaton Central School District – Online Banking (2017M-98)

… audit was to determine whether District officials ensured online banking transactions were appropriate for the period … $15.3 million. Key Findings The Board did not adopt an online banking policy defining authorization, process and monitoring of online banking transactions. District officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98

Geneseo Central School District – IT Asset Management (S9-22-11)

… geneseo audit schools statewide IT asset management …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11

Pine Bush Central School District – IT Asset Management (S9-22-21)

… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21

Sullivan County – County Jail Operations (2013M-33)

… was to examine County jail operations and related costs for the period January 1, 2011, to October 5, 2012. … for the oversight of fiscal matters. The County’s 2013 adopted budget included appropriations for all funds … new jail is risking inevitable expenditures the County can ill afford, whether it is from escalating construction costs …

https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33

Albany Leadership Charter School for Girls – Cash Collections (2022M-165)

… totaling about $318,000 were deposited between 91 and over 200 days after they were received. Monitor State aid payments … manner, and reconcile collections lists and remittances to bank deposits. Ensure State aid payments are properly …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165

Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)

… Union Free School District is located in the Town of Oyster Bay, Nassau County. The District operates five schools …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extra

Tuckahoe Union Free School District – Overtime (2023M-53)

… Adopt written policies and procedures that address how and when overtime may be incurred, and the documentation … agreed with our recommendations and indicated they will take and have taken corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53

CUNY Bulletin No. CU-203

… Unit T8 Background The 2000 - 2002 Memorandum of Agreement between the City University of New York and the … Chairpersons working the Summer. Pursuant to an additional settlement agreement between the City University of New York and the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersons

State Agencies Bulletin No. 1372

… Fee Increase. Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 Effective Date(s) … Employees represented by Council 82 in Bargaining Units 61 and 91 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1372-council-82-dues-and-agency-shop-fee-increase

Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)

… The Board and officials did not obtain information to monitor capital investment and salaries and did not have an adequate process to verify job creation and retention. The Board and officials … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix D includes our …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-project

Town of Cortlandville - Improving Private Property (2018M-219)

… Objective Determine whether the use of Town resources to improve private property was appropriate and properly … Key Finding Town officials inappropriately spent $22,600 to improve and maintain a Board member’s property with no … of this arrangement and consult with the Town attorney as to whether it may be appropriate to recoup the initial costs …

https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219

Village of North Haven – Collections (2024M-99)

… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased risk that funds could … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99

Olean City School District – Reserve Funds (2022M-187)

… whether the Olean City School District (District) Board of Education (Board) and District officials properly … and District officials properly established the District’s nine general fund reserve funds totaling $10.9 million but … could not demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187