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Watervliet City School District – Fiscal Stress (2014M-149)
… our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2014. … approximately 1,400 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $23.5 million. … more than $740,000 above the total amounts authorized for two projects. District officials did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Central School District is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in St. Lawrence County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340East Hampton Union Free School District – Financial Software User Access (2016M-340)
… The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessCity of Elmira – Financial Condition (2017M-90)
City of Elmira Financial Condition 2017M90
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie … of residency; three instances where no date was on the address verification document or the date was several years …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… was to examine internal controls over budget transfers and IT for the period July 1, 2014 through August 19, 2015. … 890 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 … privileges within the financial application. The server room is generally not locked even though the door has a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationMount Sinai Union Free School District – Financial Management (2013M-227)
… financial operations and the use of fund balance for the period July 1, 2011, through June 30, 2013. … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $54.6 million. Key Findings … District officials actually used less than $1 million for District operations. As a result, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … corrective action. … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164VII.9.A Fringe Benefits and Indirect Costs Automation – VII. State Revenues and Appropriated Loan Receivables
… and automatically post to the General Ledger with a source code of “FIC” . The process will identify any eligible … has a need to charge the FBIC amount to another funding source, a Redirect should be entered in the Redirect page in … be submitted, approved and managed by the agency in SFS. A source and target set of chartfields must be entered. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9a-fringe-benefits-and-indirect-costs-automationDiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… A state agency’s failure to adequately monitor and inspect … Erie 25 Orange County DSS Adult Newburgh Orange 21 In the case of Bellevue Men’s Shelter, which is owned and operated … as opposed to the minimum of 120 square feet required by law; A rooftop-access door removed from its hinges that …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureOversight of Water Supply Emergency Plans
… been limited participation by LHD staff in the calls and site visits where DHSES communicates recommendations to Water … and communicate guidance regarding LHD participation at site visits and calls with Water Systems that incorporates …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansOpinion 89-52
… and facilitate EMS training activities. December 15, 1989 Mr. Dominic Mazza, County Administrator Livingston …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Oversight of Nurse Licensing
… The Department oversees the licensure and practice of the professions, as outlined in Title VIII of the New York State Education Law (Education Law). Its … active professional nursing licenses – in the titles of licensed practical nurse, registered professional nurse, …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingState Comptroller DiNapoli Releases Municipal & School Audits
… fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by statute and circumvents the statutory …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Report Warns of Growing State Debt
… said. "Still, backdoor borrowing imposes significant costs on taxpayers, lacks transparency and may limit flexibility in … The Debt Reform Act of 2000 imposed statutory limits on the levels of debt outstanding and debt service. Current … the state's available borrowing capacity under the limit on debt outstanding will shrink to only $58 million in SFY …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtOpinion 92-38
… Wallace v Carpenter , 77 Misc 244, 135 NYS 593). Since section 10-1012 requires the submission of a "new" nomination … Comp, 1975, p 112; 1972 Atty Gen [Inf Opns] 191). Rather, section 10-1012 requires the continual submission of new … time as the name of a new nominee is before the board. Section 10-1012 requires an annual process of nomination and …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Opinion 2001-1
… GENERAL MUNICIPAL LAW §90; 29 USC §201 et seq .; NY CONST, ART. VIII, §1: A village board may authorize … terms, conditions and remuneration for the overtime work ( Murray v Levitt , 47 AD2d 267, 366 NYS2d 674 app den 37 NY2d … forth the terms, conditions and remuneration to be paid ( Murray , supra ). 1 January 29, 2001 John S. Edwards, Esq., …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Artificial Intelligence Governance
… and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using AI to aid their operations. For example, the NYC Police Department (NYPD) uses AI to power its facial … technology that has been evaluated by the National Institute of Standards and Technology (NIST). However, NYPD …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceState Agencies Bulletin No. 1953
… and names in the NYS payroll system (PayServ) with the Social Security Administration (SSA) system through the … information: Employee’s SSN Employee’s Name Reason Why SSN Not Verified. Reasons provided by SSA may include: SSN not in file (never issued to anyone) Name does not match: DOB and gender code not checked Other SSN …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1768
… bulletin is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social … (SSA) system through the continued partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC). Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1768-verification-employees-social-security-number-ssn-and-name-be-reported