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Piseco Common School District – Claims Auditing (2015M-230)
… Background The Piseco Common School District is located in the Towns of Arietta and Morehouse in Hamilton County. The District, which is governed by an … basis. Budgeted appropriations for the 2015-16 fiscal year total approximately $1 million. Key Finding District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… of the District’s cash disbursement practices for the period July 1, 2014 through December 18, 2015. … and an elected Tax Collector. Budgeted appropriations for the 2015-16 fiscal year were $427,903. Key Finding The Trustee and Treasurer ensured that disbursements were for proper District purposes and adequately supported. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mOpinion 91-36
… opinion that park land trust fund moneys may be expended only to acquire additional park land or to construct, … the view that, in general, trust fund moneys may be used only to develop park facilities on land owned by the …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Opinion 95-28
… LOCAL LAWS -- Municipal Funds (authorizing investment in vehicle not listed in General Municipal Law, §11) -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2000-23
… service law (emphasis added). As a rule, where words of a statute are clear and unambiguous, they should be construed … see also Opn No. 86-23, supra; 1984 Opns St Comp No. 84-20, p 26; Murphy, supra ). On the other hand, some of these … 2000 Arthur B. Williams, Esq., Village Attorney Village of Newark …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 2010-1
… . The village here will use park trust fund monies to pay only for that portion of the parcel to be dedicated for …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Opinion 2010-1
… . The village here will use park trust fund monies to pay only for that portion of the parcel to be dedicated for …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Inspecting Highway Bridges and Repairing Defects
… Purpose To determine if the Port Authority of New York and New Jersey … (Department) within one week. The Authority has six weeks to take appropriate action (i.e., close the bridge, repair the defect, or take alternative action to ensure the bridge is safe to use. Less serious safety …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsCity of Lockport – Budget Review (B23-1-7)
… review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of … Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Higher Education – 2022 Financial Condition Report
… according to the National Student Clearinghouse. Online course enrollment for the State University of New York (SUNY) … the 2020-21 academic year, an estimated 250,221 students received New York State Tuition Assistance Program (TAP) awards, totaling $701.8 million. New York State also provided …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… The New York Power Authority (NYPA) has failed to install electric vehicle (EV) chargers where they are most needed by … DiNapoli. “Compared to what was promised, the rollout of electric vehicle chargers has been a disappointment so far,” … said. “Since encouraging more drivers to switch to electric cars is a part of the state’s strategy for lowering …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleUnified Court System Bulletin No. UCS-122
… transactions using the new Deduction Code 534 . The vendor will submit all transactions for enrollments, … this deduction. Questions To obtain authorization forms or information about eligibility, employees may contact Unum at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-122-new-deduction-code-534-first-unum-insuranceSlingerlands Fire District – Professional Services (2014M-250)
… Purpose of Audit The purpose of our audit was to review whether the District obtained professional services … period. Key Recommendation Revise the procurement policy to clearly define the professional services procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-2502021 Financial Condition Report – 2021 Financial Condition Report
… and for the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The impact of … selected financial, economic and demographic information in an easy-to-understand format. Read More …
https://www.osc.ny.gov/reports/finance/2021-fcrState Agencies Bulletin No. 1885
… overtime earnings (OT) limit for Tier 6 Employee Retirement System (ERS) members for calendar year 2021 is … of the increase is based on the increase in the Consumer Price Index of the previous year. Effective Dates Effective … regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… ECA receipts. Ensure that the central treasurer reports to the Board and the auditor in a timely manner. Develop … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… whether Village officials procured goods and services in compliance with the procurement policy. Determine whether … Appendix B includes our comments on issues raised in the Village’s response letter. … whether Village officials procured goods and services in compliance with the procurement policy …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100DiNapoli Releases August Cash Report
… “The state’s cash position has improved further in recent months, largely because of higher than projected … on Wall Street profitability and the recent volatility in financial markets, the revenue outlook for the remainder … increase was primarily due to a nearly 72 percent jump in estate collections so far this year, as well as continued …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportTown of Holland - Real Property Tax Exemptions (2018M-232)
… citizen exemptions totaling $2.5 million, on properties with a total assessed value of $16.4 million. Twenty-seven … Periodically monitor exemptions to ensure they comply with State or local laws. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… performs all financial duties, including online banking, on her personal computer. Adequate accounting records were … corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03