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Opinion 2000-4
… separating from service who are at a specified minimum salary level or who have a minimum number of years of … certain school district employees who are at a specified salary level or who have 20 or more years of service with the … that is, the obligation is dependent on variables, such as salary increases, years in service or mortality rate (see …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Terms of Service
… User” shall mean a User enrolling on the Services solely for his/her own personal use. It may include Members and … electronically and securely via OSC's Internet portal for the benefit of OSC and its customers, clients and … TO SERVICES Access to Services Users are responsible for obtaining access to the Services. Such access may involve …
https://www.osc.ny.gov/online-services/terms-serviceOpinion 88-16
… that the interest rate in all of the above cases shall be 9 per centum per annum, except where otherwise provided by … however, we will assume that the general interest rate of 9% per annum is applicable. A number of judicial decisions … amount collected is simply allocated to poundage, the result is that poundage is collected on poundage. To …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… Comptroller’s (OSC) audits often identify opportunities for improving operations and governance. They can also … of your perspective on our findings and recommendations. For select statewide audits, you may also receive a draft … in that report. Please note that we do not always ask for or seek a response to the draft global report depending …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansOpinion 89-1
… department employees which, among other things, provides for the employees to receive a certain number of sick, … or by necessary implication, or which are provided for in a collective bargaining agreement (see 1987 Opns St … governing board or mayor may also in like manner provide for cash payment of the monetary value of accumulated and …
https://www.osc.ny.gov/legal-opinions/opinion-89-1City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Office and accountability over the water operations for the period January 1, 2011 to July 31, 2012. Background … budgeted operating fund expenditures totaled $5.9 million for the 2013 year. Key Findings The Council and Treasurer … or used, leaving 388 million gallons of unaccounted-for water. The cost of unaccounted-for water for 2011 is …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Nassau County – Contract Approval Process (2012M-192)
… needed services so that vendors can provide those services at the earliest possible time. Review those contracts where …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192State Comptroller DiNapoli Releases School Audits
… expenditures by a total of more than $15 million for fiscal years 2013-14 through 2015-16. The district also … School officials did not obtain the required quotes for six vendors paid $112,611. Although the invoices examined were for appropriate school purposes, when officials do not seek …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… County) District officials did not seek competition for the services of 16 of 20 professional service providers … board policy. Although auditors found the purchases were for legitimate purposes, officials do not have assurance that … most claims were adequately documented and supported and for appropriate purposes. However, the use of a debit card …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… internal controls over its financial operations for the period January 1, 2009 through March 13, 2014. … governing body with the following positions responsible for Department operations: President, Vice President, Chief, … Department bylaws state that the Treasurer is responsible for all financial activity, they do not detail the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… and that District moneys are safeguarded for the period January 1, 2012, to August 20, 2013. Background The Stanley …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… reported and to safeguard District moneys for the period January 1, 2012, to May 13, 2013. Background The South …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsExamination of Official Station Designation
… the employee’s usual work location. If an employee works at more than one location, the employee’s official station …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationCollection and Use of Oil Spill Funds (Follow-Up)
… Background Chapter 845 of the Laws of 1977 established the New York Environmental Protection and Spill Compensation Fund … and removal of petroleum spills. The statute assigns the State Comptroller administrative and operational …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followWage Theft Investigations (Follow-Up)
… implementation of the seven recommendations made in our initial report, Wage Theft Investigations (2013-S-38). … that the Department has made substantial progress in addressing the issues identified in our initial report. For example: The Department is now …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followCity of Poughkeepsie – Budget Review (B6-17-1)
… and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City … $825,000 that was levied, representing provision for $600,000 uncollected taxes and a $225,000 reduction of … in unsupported allocations to other City departments for overhead services. The City complied with the law by …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July 1, … 2011, to January 14, 2013. Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… financial condition management and claims auditing process for the period July 1, 2014 through June 30, 2016. Background … 2,000 students. Budgeted general fund appropriations for the 2016-17 fiscal year total approximately $47.6 … a reserve plan which details the District’s intentions for funding reserves, determines how much should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingGouverneur Central School District – Financial Management (2016M-351)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through May 31, 2016. Background … The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $34.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Lyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … officials consistently overestimated appropriations in the general fund budget during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143