Search
Greenville Fire District - Fixed Assets (2019M-223)
… for maintaining records and comparing assets on hand to inventory records for discrepancies. Maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Sewanhaka Central High School District – Student Fees (2016M-296)
… 31, 2016. Background The Sewanhaka Central High School District is located in the Town of Hempstead, Nassau County … Franklin Square and New Hyde Park-Garden City Park. The District, which operates five high schools with approximately … Sewanhaka Central High School District Student Fees 2016M296 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296West Islip Union Free School District – Payroll (2016M-78)
… worked and printing and distributing payroll checks for all District employees with minimal management oversight. … duties so that one individual does not control all aspects of payroll transactions. If it is impractical to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Morris Central School District – Financial Operations (2015M-251)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims processing procedures and … District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which … who approves all District claims, audited payments to the BOCES itself. The Treasurer does not directly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Village of Port Chester – Payroll (2017M-115)
… to continue incurring police department overtime to cover staff shortages instead of hiring new officers. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Washingtonville Central School District – Reserve Funds (2014M-45)
Washingtonville Central School District Reserve Funds 2014M45
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/washingtonville-central-school-district-reserve-funds-2014m-45Town of Berkshire – Justice Court Operations (2016M-425)
… failed to appear in Court, and these outstanding tickets equate to approximately $33,000 in unearned revenues … a timely manner. Key Recommendations Pursue unpaid traffic tickets in a timely manner. Obtain training related to DMV …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
City of Albany Industrial Development Agency Project Approval and Monitoring 2018M65
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Opinion 90-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's … -- Treasurer's Powers (transfer of custody of moneys) INSURANCE LAW, §§9104, 9105: A village treasurer may not transfer custody of foreign fire insurance tax moneys to a firemen's association unless …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Pandemic Planning and Care for Vulnerable Populations
… environment for all staff, clients, and families served in homes and programs that it operates and/or certifies, … provide consistent oversight and guidance to all types of homes to ensure they were adequately prepared to manage … OPWDD’s actions and COVID cases, we did find that these homes accounted for the majority of COVID-19 cases and deaths …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsXVI.3.H Materiality – XVI. Financial Reporting
… and qualitative circumstances surrounding each particular case. Except as provided in the instructions to the Agency … and qualitative circumstances surrounding each particular case …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityModel Code of Ethics for Local Governments - Frequently Asked Questions
… Print PDF Version Must all provisions of the Model Code of Ethics for Local Governments (“Model Code”) be adopted by municipalities within New York State? No. The Model Code is intended to be a guide for a municipality to develop … Model Code of Ethics for Local Governments Frequently Asked …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsAccounts Payable Advisory No. 39
… (GFO), Chapter XII, Section 6.B - Paying for the Purchase of Land Guidance Effective August 1, 2014, payments resulting … processed in SFS using the Unique Coding for the Purchase of Land and all necessary documentation should be submitted to the Bureau of State Expenditures. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsFund's Mission, Values and Investment Philosophy
… diversify among asset classes, sectors, geographies, time horizons, and other factors. We believe that risk should be …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyOpinion 91-35
… is not a member of a negotiating unit. September 16, 1991 Stephen W. Kretz, Esq., Village Attorney Village of Amityville …
https://www.osc.ny.gov/legal-opinions/opinion-91-35Opinion 91-19
… -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district to make gift to fire company) CONSTITUTIONAL LAW -- Gifts and Loans (authority of …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 2004-8
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; 92-a; …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-20
… district officers and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers … with respect to these matters. General Municipal Law, §806 requires each county, city, town, village and school … is a separate municipality for purposes of section 806 (General Municipal Law, §800[4]; see also Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 97-20
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax moneys to make reasonable expenditures to …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 91-57
… opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL FUNDS -- Accounting (comingling library moneys with those of municipal sponsor) EDUCATION LAW, §259(1): …
https://www.osc.ny.gov/legal-opinions/opinion-91-57