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Brockport Central School District - Financial Management (2023M-107)
… complete report – pdf] Audit Objective Determine whether the Brockport Central School District (District) Board of … managed fund balance and reserves. Key Findings The Board and District officials were not transparent with … did not effectively manage fund balance and reserves. From the 2017-18 through 2021- 22 fiscal years: The approved …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Sherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Opinion 2002-2
… discussed in the opinion. VOLUNTEER FIREFIGHTERS - Service Award Programs (service credit after entitlement age); (voluntary waiver of right to begin receiving award at entitlement age) GENERAL MUNICIPAL LAW §§215(4), … (6), 217(c), 218(b), (c), 219(b), 219-a(2)(b): A service award program may provide for a participant to earn service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Unclaimed Funds Survey
… We welcome your comments about the Unclaimed Funds website …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-surveyVendor File Advisory No. 12
… must instruct vendors to use the Vendor Self-Service Portal to update their legal name, contact(s), address(es), … Vendors that do not have access to the Vendor Self-Service Portal or need to have their passwords reset should contact … Using the Vendor SelfService Portal to Update Vendor Information …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/12-updates-vendor-informationOpinion 2000-2
… literary, graphic, dramatic and performing arts) MUNICIPAL CORPORATIONS -- Powers and Duties (promotion of literary, … to the National Foundation on the Arts and Humanities Act of 1965 to provide funds, services and facilities to … by providing directly, or by contract with not-for-profit corporations, theatrical productions, movies and similar …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2Stockbridge Valley Central School District - Information Technology (2019M-13)
… awareness training. District officials agreed with our recommendations and indicated they would initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mDiNapoli Releases Municipal Audits
… records from 2014-15 through 2017-18 to ensure all money was properly accounted for. Town of Parma – Real … (Monroe County) The town granted a total of 1,479 non-NYS STAR property tax exemptions for non-municipal-owned property …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsOpinion 2010-4
… implied therefrom (Town Law § 176 [21]; see e.g. 2008 Ops St Comp No. 2008-3; 2003 Ops St Comp No. 2003-4, at 10; cf . Wells v Town of Salina , … company, such as from a private ambulance company (1998 Ops St Comp No. 98-21, at 51). Chapter 378 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-2010-42017 Financial Condition Report – 2017 Financial Condition Report
… to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2017. New York … before potential gap-closing actions. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2017-fcrOpinion 2004-9
… State Office For the Aging to Counsel to the Governor, Re: S.7631-A/A.10572-A, June 25, 1992; Memorandum from Senator Larkin to the Governor, Re: S.5390, July 10, 1998). Nonetheless, although the primary …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9State Agencies Bulletin No. 2136
… to having a Q22 overpayment in paycheck dated January 4, 2023, are affected. Background: All Q22 overpayments applied to administration check dated January 4, 2023, reduced the employees taxable gross in error. To … earnings code will be applied to paycheck dated May 24, 2023, and employees will see an increased taxable gross and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsMaximum Reportable Days – Legacy Reporting
… should be credited with a maximum of five working days per week. For monthly reports consisting of four weekly payments, … on a biweekly basis must be reported with a maximum of 10 days worked per two-week period. When there are two biweekly payrolls paid in the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysBond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… Krueger - Provides financial and budgetary flexibility to local governments as they continue to operate and provide critical services during the COVID-19 … (2) authorizing local governments and school districts to spend or temporarily transfer moneys in reserve funds for …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… - pdf ] Audit Objective Determine if District officials of the Enlarged City School District of Troy (District) … payments for unused leave accruals. Audit Results During the audit period, the District paid 51 employees a total of $477,000 for their … Determine if District officials of the Enlarged City School District of Troy District accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Town of Western - Supervisor’s Records and Reports (2022M-184)
Determine whether the Town of Western Town Supervisor maintained complete accurate and timely financial records and reports
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Newfield Central School District - Information Technology (2019M-181)
… Key Recommendations Thoroughly review user accounts on a routine basis and disable any unnecessary network accounts as …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181Opinion 2002-3
… Coconato v Town of Esopus , 152 AD2d 39, 547 NYS2d 953, lv den 76 NY2d 701, 558 NYS2d 891; Municipal Home Rule Law …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Health Information Management Department – Selected Procurement and Human Resources Practices
… if the Health Information Management Department at Stony Brook University Hospital complied with applicable … June 1, 2003 through June 12, 2013. Background Stony Brook University Hospital (Hospital), located in Suffolk … center and level 1 trauma center. As part of Stony Brook University, one of the four University Centers of the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesTown of Covington – Tax Collection Remittance (P1-24-24)
… complete report – pdf] Audit Objective Determine whether the Town of Covington (Town) Tax Collector remitted all … by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0