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Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… Department employees. As a result, employees may have worked unnecessary overtime. Officials paid 10 … cost benefit analysis or determine other options that may have reduced overtime. Not requiring employees to adhere to … officials generally agreed with our recommendations and have indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeSchoharie Central School District – Financial Condition (2013M-263)
… audit was to examine the District’s financial condition for the period July 1, 2011 through July 8, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $21 million. Key Finding … Develop and adopt budgets that include realistic estimates for expenditures based on contractual and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Schroon Lake Central School District – Financial Condition (2014M-145)
… District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester in Warren …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Copenhagen Central School District – Financial Condition (2016M-142)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through December 31, 2015. … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $10.5 … long-term multiyear operational and capital plans for the use of excess unassigned fund balance in the general …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Farmingdale Union Free School District – Financial Condition (2016M-235)
… our audit was to review the District’s financial condition for the period July 1, 2014 through February 29, 2016. … Board of Education. The District’s budgeted appropriations for the 2015-16 fiscal year were approximately $157.4 million. Key Findings The Board adopted budgets for fiscal years 2011-12 through 2014-15 that appropriated a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 … Findings The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, … the Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored … 2022. Did not detect billing discrepancies in the invoices for electricity supplied and paid duplicate charges totaling …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andNew York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… integrity issues and helps to ensure a level playing field for vendors. By signing this legislation Gov. Hochul has … State Sen. Reichlin-Melnick and Assemblyman Zebrowski for their leadership on restoring oversight and transparency … who fought so hard to restore our oversight. This is a win for good government and taxpayers.” Reports State Contracts …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Key Recommendations The Board and membership should have developed procedures to help ensure that all cash … was properly maintained. The Board and membership should have performed a review of the bank statements, including … on a periodic basis. The Board and membership should have developed procedures to help ensure that all cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsDisability Retirement – Divorce and Your Benefits
… types of disability retirement benefits. However, NYSLRS does not decide if a particular disability benefit … “disability” portion of the retirement benefit. If the DRO does not specifically address a disability retirement, then … is important to note that a disability retirement benefit does not revert to a service retirement benefit when the …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… 44 capital assets totaling approximately $26,000 did not have the individual who was assigned custody of the capital …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryJefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Electronic Documents Submission System (EDSS)
… form is intended to be used when your government entity does not have a Government Authorizer available to establish the …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssRhinecliff Fire District – Board Oversight (2024M-154)
… operations. As a result, the Board hindered their ability to make informed financial decisions and cannot assure … financial and capital plans. Adequately audit claims prior to payment. Key Recommendations Develop and adopt policies, … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Opinion 91-27
… all villages" (Municipal Home Rule Law, §2[5]; NY Const, art IX, §3). In our prior opinions, we concluded that the … (44 NY2d at 289, 405 NYS2d at 629; also see NY Const Art 9, §1[b] which provides that all local government …
https://www.osc.ny.gov/legal-opinions/opinion-91-27New York City’s Uneven Recovery: Youth Labor Force Struggling
… in 2020. 2 While the rest of New York State and the nation have seen strong rebounds in their youth workforces, with … than in 2019, as of October 2022, the City’s young workers have not yet recovered from the pandemic (see Figure 1). … male and female workers in the City, where male workers have driven the high young worker unemployment rate. 3 …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingUnified Court System Bulletin No. UCS-303
… year at one salary; or The prorated statutory salary based on the number of calendar days served in the calendar year … the Office of Court Administration. Judges or Justices who have an OVP or Q06-Q21, QC0 or QC1 balance for calendar year … 2021 using Earnings Codes RGS , RGO , RRS , and ADJ . Do not include monies that will be calculated by the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-294
… of OSC’s automatic processing and to provide instructions for reporting transactions in Administration Pay Period 19C. … on the number of calendar days served in the calendar year for Judges or Justices who serve only part of the year at one … of calendar days served at each statutory salary rate for Judges or Justices who serve the entire calendar year at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-294-2020-year-end-adjustment-judges-and-justices-unified-courtNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… 18, 2021 Edition Selected Economic Trends More Than 1.7 Million New York Adults Suffer from Food Scarcity New York ranks seventh among … national rate, according to the U.S. Census Bureau’s latest Household Pulse Survey. More than 1.7 million New York …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… Adopt budgets that include realistic estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017m