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Hammond Central School District – Financial Management (2024M-70)
… complete report – pdf] Audit Objective Determine whether the Hammond Central School District (District) Board of … managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage the District’s fund balance and reserve funds. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Opinion 97-25
… a sign maker who has been found to have drawn sketches of signs for applicants to annex to their applications to the … applications, the board member constructs and installs the signs for the clients under the approved application. We … compensated for the construction and installation of the signs. Under these circumstances, you ask whether the town's …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… revenue sources to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the … to the District. Key Recommendations Ensure all money is deposited intact and in a timely manner. Complete …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andOpinion 93-20
… banks or trust companies to the credit of the receiver and paid to the county treasurer not later than the 15th day of … of the receiver all moneys collected by the receiver which are due the supervisor ( id .). All moneys so deposited shall … to, among other things, their property, affairs or government (Municipal Home Rule Law, §10[1][i]) and the …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… Determine whether the Town of Brookhaven Local Development Corporation Corporation Board of Directors Board properly …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mUnified Court System Bulletin No. UCS-232
… agencies of OSC’s automatic processing of the December 2016 Uniform and Uniform Blazer Allowance Payment and provide … 2011-2017 Civil Service Employees Association (CSEA) 2011-2016 Ninth Judicial District Employees Association (G9) 2011-2016 Suffolk County Court Employees Association (F8) Provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-232-december-2016-unified-court-system-ucs-uniform-and-equipmentOpinion 91-4
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) VILLAGES -- Powers and Duties (transfer of firefighting equipment to joint fire district without consideration) CONSTITUTIONAL LAW -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-4XI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… and any contractor (whether individual, partnership, or corporate) must have proper acknowledgment of the … York and any contractor whether individual partnership or corporate must have proper acknowledgment of the contractors …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureInvestment Standards
… to investment standards for investments of the New York State college choice tuition savings program and the New York … to investment standards for investments of the New York State college choice tuition savings program and the New York …
https://www.osc.ny.gov/legislation/investment-standardsGreater Amsterdam School District – Capital Project (2022M-50)
… financial reports that documented the project’s budget-to-actual expenditures, she did not provide them to the Board for review. The claims auditor did not audit and approve seven claims totaling $873,056 prior to payment. Key Recommendations The Board should: Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Danby Fire District – Claims Audit (2020M-149)
… Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were … audit claims and it authorized some unallowable claims to be paid prior to audit. The District: Made 14 disbursements totaling more … the Danby Fire District District adequately audited claims to ensure purchases had supporting documentation and were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Opinion 2008-1
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (gifts to … The school board member, however, should not participate in school board discussions or decisions relating to gifts … 800 (3), a municipal officer or employee has an "interest" in any "contract" with his or her municipality if the officer …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Opinion 2011-1
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers … serve as the staff of not-for-profit corporations. This is in reply to your request for our opinion as to whether an … corporation" or "corporation"). The issue arises in connection with questions concerning the individuals' …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1CUNY Bulletin No. CU-359
… Unit CA will be CAC Dues Code will be 467 Agency Shop Code will be 468 Benefit Program Code will be CAP … Unit CB will be CBC Dues Code will be 274 Agency Shop Code will be 290 Benefit Program Code will be CBP … Unit CC will be CCD Dues Code will be 259 Agency Shop Code will be 276 Benefit Program Code will be CCD Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsOperational Training and Medical Assessments of Train Crews
… learn how to operate trains in revenue and non-revenue road service, and in yard or terminal service; prepare trains for road service and switch cars in the yards; and learn the … 23 employees (51 percent) failed the test and returned to work; for the remaining six employees, tests were missing …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsEmpire Plan Drug Rebate Revenue
… Fully comply with all provisions pertaining to audits as prescribed by contracts with the Department. This includes …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueCourt Facilities Aid and Assistance Program
… and overseeing the administrative operations of all courts in the Unified Court System (UCS). UCS serves the … several programs for municipalities and local justice courts that assist in the maintenance and improvement of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programUnified Court System Bulletin No. UCS-149
… Purpose To notify Unified Court System agencies of the April 2009 Salary and Location … of New York and various bargaining units in the Unified Court System and provides for General Salary and Location Pay … until a law is passed to increase the salary of Supreme Court Justices to a rate greater than $136,700 or March 31, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-149-april-2009-general-salary-and-location-pay-increases-employeesUnified Court System Bulletin No. UCS-250
… Employees Employees of the NYS Unified Court System in Negotiating Units SY, SR, S9, DR, F8, G9, 87 and 86 who meet the eligibility criteria … Court Officers Benevolent Association of Nassau County (BU DR), 2011-2021 New York State Court Officers Association (BU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-250-december-2017-unified-court-system-ucs-uniform-and-equipmentNew York Youth Jobs Program
… of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility … which was established in 2011 under section 25-a of the New York State Labor Law (Law) and known formerly as both the New York Youth Works Program and the Urban Youth Jobs …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-program