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Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Purpose of Audit The purpose of our audit was to examine the adequacy and support for the … Providence in Saratoga County and the Town of Amsterdam in Montgomery County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andGranville Central School District – Fund Balance (2016M-114)
Granville Central School District Fund Balance 2016M114
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)
… are in place to control fuel assets. District officials do not review fuel transaction reports or reconcile fuel … assets. Request and review fuel reconciliation reports on a periodic basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… The purpose of our audit was to examine the Authority’s procedures for monitoring water accountability and … Valley Regional Water Board was created in 1994 under New York State Public Authority Law. The Authority, which …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Northern Adirondack Central School District – Leave Accruals (2020M-50)
… leave accruals. Key Recommendations Ensure employees do not use leave time they are not entitled to. Update … action to recover funds. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Longwood Public Library – Bank Account Management (2015M-309)
… charter from the New York State Board of Regents in 1953 and serves the Longwood Central School District’s residents. … managed cash effectively, monitored the interest earned and service fees charged to achieve optimal return, … a minimum number accounts required for operations and periodically sought competition for banking services. Key …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Opinion 2003-7
… trust, park land trust moneys, as a rule, may be expended only to acquire additional park land or to construct, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 2001-12
… bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public Library (authority of library board and governing board of … Whether the trustees of a school district library may adopt provisions to cover employees or if they …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water supply capital project and settlement proceeds were accounted for and monitored … Village of Stillwater Capital Project and Settlement Award Accounting 2017M163 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Town of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Jamestown City School District – Financial Condition (2015M-120)
… City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua County. and has a population of … reducing the reliance on fund balance, reserves and other one-time financing sources. Develop and adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… audit was to determine if the Board is monitoring the fire and ambulance companies that provide emergency services to … Background The Town of Dover is located in Dutchess County and has a population of approximately 8,500. The Town, which … to provide services in its fire protection district and with an ambulance company for basic life support …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Purpose of Audit The purpose of our audit was to examine the … School District #24 is located in the Town of Hempstead in Nassau County. The District, which operates three elementary schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationOdessa-Montour Central School District – Financial Condition (2016M-71)
… is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in Tompkins County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Ticonderoga Central School District – Financial Condition (2013M-154)
… audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. … update a multiyear financial plan to provide a framework for future budgets and facilitate the District’s management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Moravia Central School District – Cafeteria Operations (2016M-4)
… 2015. Background The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice in Cayuga County; the Town of Skaneateles in Onondaga County and the Town of Lansing in Tompkins …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4State Agencies Bulletin No. 238
… when filled positions are abolished or inactivated by the Department of Civil Service Affected Employees Employees who are being … or inactivated Effective Date Immediately Background The Department of Civil Service notifies OSC when a position … when filled positions are abolished or inactivated by the Department of Civil Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… NYSLRS cannot release member account information without a signed authorization and release from the member. The authorization must: Specifically …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsCopiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225