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Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Patchogue-Medford Union Free School District – Budget Review (B7-15-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/patchogue-medford-union-free-school-district-budget-review-b7-15-1Fabius-Pompey Central School District – Budget Review (B3-15-9)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Patchogue-Medford Union Free School District – Budget Review (B7-14-2)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Patchogue-Medford Union Free School District, located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/12/patchogue-medford-union-free-school-district-budget-review-b7-14-2Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $6 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1Lake Placid Central School District – Claims Auditing (2016M-84)
… 2015. Background The Lake Placid Central School District is located in the Towns of North Elba and Wilmington in Essex … operates two schools with approximately 700 students, is governed by an elected seven-member Board of Education. … Recommendations Only print signed checks after the claims have been audited and approved by the claims auditor. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84South Country Central School District – Procurement (2013M-91)
… The South Country Central School District (District) is located in Suffolk County in the Town of Brookhaven. The District is governed by the Board of Education (Board), which …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Homeless Services Housing Needs Assessment
… care (including physical and mental health), treatment for substance abuse, childcare services, and assistance with … and care needs, including but not limited to the need for temporary housing and treatment of physical, mental … Assessment, the ILP is developed, setting forth a strategy for meeting the client’s needs – as identified in the …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentOpinion 92-42
… Loans (use of municipal employees and equipment on private property pursuant to contract) PERSONAL PROPERTY -- Municipal Equipment (use for private property pursuant to contract) TOWNS -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 2002-14
… the village is considering the expenditure of village funds to determine whether the water infiltration to these …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 91-63
… who resides with president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and president of a hardware store and maintains office space in the same building in which the store is located, but has no relationship with the …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Fiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfOpinion 97-4
… association may use foreign fire insurance tax moneys to fund a death benefit payable to the family of a deceased …
https://www.osc.ny.gov/legal-opinions/opinion-97-4XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… level for time and cost which will be directly coded to projects by pay period. In order to meet the requirements detailing cost allocation and labor … those employees who are unable to enter their information due to absences or other issues, the employee’s supervisor, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Teacher (SEIT), Special Class (SC), and Special Class in an Integrated Setting (SCIS) programs to disabled children … Just Kids reports to SED on its annual CFRs. The State in turn reimburses the counties 59.5 percent of the statutory … 30, 2014, Just Kids reported approximately $53.7 million in reimbursable costs for its SED Programs. In addition to …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… extent of implementation of the recommendation included in our initial audit report, Processing of Sexual Offense … of Sexual Offense Evidence Kits (Executive Law), enacted in November 2016, set forth the procedures for processing … law enforcement agencies to submit all untested kits in their custody – regardless of age – to a forensic …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followCity of Yonkers – Budget Review (B20-6-4)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the … utilities gross receipts and consumer protection bureau may not be achievable. The City will incur additional debt …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
To determine the extent of implementation of the six recommendations made in our initial audit report Improper Payments for Sexual and Erectile Dysfunction Drugs Procedures and Supplies Provided to Medicaid Recipients Including Sex Offenders Report 2018S16
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedOpinion 91-61
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Bail Moneys (1% fee to fund an approved county alternatives …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Opinion 95-1
… agency. The city, however, may determine to provide city funds to the agency to cover costs of such benefits. You … of these benefits in the event the agency has insufficient funds to cover the cost. For purposes of this opinion, we … city, in its discretion, could determine to provide city funds to the agency to cover costs of health care benefits to …
https://www.osc.ny.gov/legal-opinions/opinion-95-1