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Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… develop a comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for … rates would initially increase from a combined $320 per year to about $950 per year to finance new debt for … capital needs and financing sources for a minimum three-to five-year period. Review water and sewer rates to ensure they …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationBethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… bank reconciliations were performed incorrectly, resulting in inaccurate cash balances being reported to clubs and to … District officials disagreed with certain findings in our report. Appendix B includes our comments on issues raised in their response. 1 The District appointed a new District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mAccounts Payable Advisory No. 68
… from the list of eligible contractors. An agency must monitor moving services closely to ensure it pays the … the move, reviewing the vendor’s invoice, and reviewing certified payroll records. The guidance has been refreshed …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesModel 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 … counties, cities, towns, villages, school districts, and fire districts must adopt a code of ethics which, at a … and fire districts are distinct municipalities separate from a county and must, pursuant to Section 806 of the …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsEmployer Billing
… As a participating employer, you are billed each November for your share of the cost of … invoice is based on the retirement plans and options you offer, the contribution rates for those plans and … piece of the billing process. The resources below can help you understand the entire process. This Billing Dashboard …
https://www.osc.ny.gov/retirement/employers/employer-billingThurston Fire District – Financial Activity (2016M-430)
… Thurston Fire District is a district corporation of the State, distinct and separate from the Town of Thurston in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … The Hillside Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Opinion 99-8
… the issues discussed in the opinion. FEES - Imposition of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of by town for subscription to minutes of board meetings) PUBLIC MEETINGS - Minutes (imposition of fees by town for subscription to minutes of board meetings) TOWNS - Fees …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Opinion 91-29
… Firemen's Benevolent Associations (use of tax moneys for an eye care plan, hospital telephone and television … benevolent association) -- Treasurer's Powers (liability for tax moneys) INSURANCE LAW, §§9104, 9105; NOT-FOR-PROFIT CORPORATION LAW, §§717(a), (b), 720(a)(1), …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 89-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … ( Sanchez v Lippincott , 89 AD2d 372, 455 NYS2d 457 [4th Dept 1982]), including trees which overhang the road (see … on line between two towns divided into districts and each district considered as belonging to town to which allotted …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Assessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… To assess the accuracy of the Workers Compensation Boards reported assessable expenses and …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31City of Yonkers – Budget Review (B18-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … for appropriations. The District has appropriated all of the $24.1 million projected unassigned fund balance at the … City of Yonkers Budget Review B1866 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6City of Yonkers – Budget Review (B24-6-7)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of … year 2024-25 and the related justification documents are in material compliance with the requirements of the Fiscal … to borrow up to $15 million for tax certiorari settlements in the 2024-25 fiscal year. Tax certiorari is the legal …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7XV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit the Calendar . … charges incurred prior to April 1 of the previous fiscal year. When charges are not properly accounted for prior to FYE, SFS must move the charges from one … For current End of Fiscal Year FYE deadlines and notices …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesMonitoring of Construction Management
… Office’s minority- and women-owned business enterprise (MWBE) participation goals. Between April 1, 2015 and March … (WBE) and claimed credits toward each of their contracts’ MWBE goals. However, the WBE subcontracted out all of its approved services to an independent contractor (non-MWBE) and therefore the WBE did not provide a commercially …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementAccounts Payable Advisory No. 41
… Using requisitions andor purchase orders POs for centralized contract purchases …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… for the District’s technology expenditures from the State. Key Recommendation Apply for all SSBA allocations for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actXI.4 Overview – XI. Procurement and Contract Management
… Although grant contracts are not specifically defined in legislation, they are typically referred to as “program” … Although grant contracts are not specifically defined in legislation they are typically referred to as program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewTown of Carroll - Audit Follow Up (2013M-221-F)
… year totaled $555,463 and were funded primarily with real property taxes and State aid. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fSchodack Valley Fire District – Cash Disbursements (2016M-98)
… of Schodack, Rensselaer County. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98