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Opinion 88-60
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Concessions (to operate golf course); (as … legislative authority. GENERAL MUNICIPAL LAW, §103: A true license or concession arrangement, which does not …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 88-79
… Action Grant to provide grants or loans to assist private developers in financing economic development projects … loaning village money to or in aid of any individual, or private corporation or association, or private undertaking. In 1987 Opns St Comp, No. 87-9, p 15, we …
https://www.osc.ny.gov/legal-opinions/opinion-88-79SUNY Bulletin No. SU-359
… Session in 2024 are affected. Effective Dates: Contracts for 21P employees will end 06/05/2024. However, the status of … 33.33 % Exceptions When reporting Summer Session Payments for employees who are not in an annual Comp Rate Code (CAL, … remains 10 days. When reporting Summer Session Payments for non-resident aliens, one of the following Earnings codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-359-2024-suny-summer-sessions-paymentsAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Purpose of Audit The purpose of our audit was to review the School’s leave accrual activities for the period July 1, 2015 … 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Division of Diversity Management
… Deputy Comptroller, Diversity Management nhernandez@osc.ny.gov Office of the State Comptroller 110 State Street, 8th Floor Albany, NY 12236 (518) 473-1368 … The Division of Diversity …
https://www.osc.ny.gov/about/division-diversity-managementCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s internal controls … located in Livingston County, and is governed by a Board of Fire Commissioners that comprises five elected members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsApalachin Fire District – Oversight of Financial Operations (2013M-25)
… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Lake George Fire Company - Cash Receipts (2015M-216)
… George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, … audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Greenville Fire District #1 – Board Oversight (2014M-376)
… Fire District #1 is a district corporation of the State, distinct and separate from the Town of Greenville, … are correct. Key Recommendations Ensure compliance with New York State Town Law by developing policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… District’s inventory records were incomplete. No annual physical inventory count was performed. Key Recommendations … inventory policy to track IT assets. Perform an annual physical inventory. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentVillage of Endicott – Budget Review (B4-16-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Town of Cobleskill – Budgeting (2023M-138)
… budgets. Budgeted appropriations were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling $677,000: Actual …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Worcester – Claims Audit (2022M-145)
… As a result, disbursements were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample … tax totaling $243. Key Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Elmsford Union Free School District – IT Asset Management (S9-22-9)
… pdf] Audit Objective Determine whether Elmsford Union Free School District (District) officials appropriately tracked, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Purpose of Audit The purpose of our audit was to examine the Village’s processes and …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Town of North East – Internal Controls Over Information Technology (2013M-31)
… Purpose of Audit The purpose of our audit was to assess internal controls over information … January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately … failed to record certain tax collections and penalties in the cash receipts journal. The Board did not audit the … on a weekly basis. Accurately record all collections in the cash receipts journal and deposit all collections in …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Town of Humphrey – Financial Management (2013M-116)
… April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of approximately … supported, except for sales tax and fund balance estimates in the general fund. The Board has been adopting budgets that consistently underestimate sales tax revenues. In addition, on an annual basis, the Board appropriates fund …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Chestertown Fire District – Claims Processing (2016M-387)
… properly authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $442,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Town of Barton – Financial Planning (2015M-52)
… Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 residents. The … plan for the future by establishing adequate budgets and setting long-term plans. The Board also did not establish … Review sufficient historical trends of actual revenues and expenditures when determining amounts to be budgeted for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52