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Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 … the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that were not … fund balance that exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementMinerva Central School District – Payroll (2016M-18)
… implemented payroll policies and procedures to ensure that employee pay was accurate for the period July 1, 2014 through … procedures for processing payroll to ensure that employee salaries and wages were accurately calculated and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Nyack Union Free School District – Reserve Funds (2014M-185)
… Purpose of Audit The purpose of our audit was to examine the … year totaled approximately $75 million. Key Finding The amount in the District's unemployment insurance reserve is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… Purpose of Audit The purpose of our review was to assess the District's progress as of January 2016 in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fOpinion 95-26
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … retainer to an attorney and accountant engaged to assist in the administration of these funds; and (3) to pay for … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Elevator Safety
… of more than 1 million buildings and construction sites in New York City. This responsibility includes the oversight … We selected a judgmental sample of 12 elevators located in nine buildings, and observed, along with DOB inspectors, … certificates showing that they had inspected 15 elevators in 14 buildings. However, these elevators had not yet been …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyOpinion 97-15
Whether a county may establish a lighting district whereby benefited properties would be assessed for the cost of operating and maintaining street lights
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 2000-24
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Police Protection … ordinarily possess (1) if they performed their duties only in the municipality by which they are employed or (2) if they were employed by the municipality in which they are required to perform their duties. It is our …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24DiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… United States Attorney for the Southern District of New York, Geoffrey S. Berman and Philip R. Bartlett, Inspector-in-Charge of the New York Office of the U.S. Postal Inspection Service … decedent's son, the sole beneficiary of his father's will. New York law provides, for a fee, estate administrators like …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedSelected Aspects of the Pay for Success Program
… New York State Department of Labor (DOL), in collaboration with Harvard University, developed the Pay for Success (PFS) … (treatment group). Their outcomes are then compared with an equal number of inmates randomly selected and not … of Corrections and Community Supervision: Oversight of Sex Offenders Subject to Strict and Intensive Supervision and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-programNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… federal tax bill’s impact on New York’s budget is yet to be fully determined, but we know it will force tough decisions. The level of cuts in federal aid … capacity are also growing concerns. "In the coming weeks, my office will thoroughly review the Executive Budget, …
https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalSouth Buffalo Charter School – Employee Compensation (2018M-1)
… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Village of Ossining – Parking Ticket Collections (2017M-259)
… Purpose of Audit The purpose of our audit was to determine whether an adequate system is in place to collect outstanding parking tickets for the period January …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Granville Central School District – Fund Balance (2016M-114)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Three Village Central School District – Fuel Inventories (2015M-271)
… Purpose of Audit The purpose of our audit was to determine if the … has not ensured that policies and procedures are in place to control fuel assets. District officials do not review fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Johnson City Central School District – Financial Condition (2015M-204)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… Purpose of Audit The purpose of our audit was to determine whether the Village was awarding Length of Service Award Program (LOSAP) service credit to volunteer …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… The Broadalbin-Perth Central School District is located in the Towns of Broadalbin, Perth, Johnstown, Mayfield and Northampton in Fulton County, the Towns of Edinburg, Galway and Providence in Saratoga County and the Town of Amsterdam in Montgomery …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andUpper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… Purpose of Audit The purpose of our audit was to examine the … Public Authority Law. The Authority, which acquired title to the City of Utica’s water system in 1996, is governed by a …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Longwood Public Library – Bank Account Management (2015M-309)
… Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year were $7.5 million. Key Finding Officials generally …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309