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South Lewis Central School District – Financial Condition (2016M-83)
South Lewis Central School District Financial Condition 2016M83
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… previous 12 months. Key Recommendations Ensure the Board receives the monthly HCV program disbursement report for …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Village of Fort Ann – Financial Condition (2014M-197)
… 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of approximately … appropriated excessive amounts of fund balance in the general fund to finance operations, which caused this fund to be in fiscal stress at the end of the 2013-14 fiscal year. The …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… our audit was to review the Village’s budgeting practices and financial condition for the period June 1, 2013 through … a Village Board. Budgeted appropriations for the general and sewer funds for the 2015-16 fiscal year are approximately $1.76 million. Key Findings The Board and Village officials did not develop policies and procedures …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Village of Cayuga Heights – Board Oversight (2014M-292)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Village operations for the period June 1, 2013 through … Village of Cayuga Heights Board Oversight 2014M292 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292State Agencies Bulletin No. 1883
… Revenue code, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the … limit under Section 401(a)(17), 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $290,000 for the 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1883-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Glens Falls City School District - Financial Management (2019M-12)
… Determine whether District officials effectively managed general fund balance. Key Findings The District’s reported … Determine whether District officials effectively managed general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings School … special education students, resulting in one district of residence being overbilled by more than $161,000 in the … a provision to periodically update and verify the proof of residence. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingPoughkeepsie City School District - Payroll (2019M-110)
… eligible for. Four maintenance workers were paid a total of $26,088 for 168.5 days of accrued leave above the carryover limit without Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… (AUDs), which are required annual financial reports, with our office in a timely manner. Key Recommendations … to conduct the audit. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of Pierrepont – Fiscal Stress (2014M-314)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … amount of unrestricted, unappropriated fund balance to be maintained. The Board has appropriated more fund … amounts of unrestricted, unappropriated fund balance to maintain. Review estimates of fund balance at year-end and …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314State Comptroller DiNapoli Statement on the Enacted Budget
… budget negotiation process was mostly done behind closed doors, leaving the public in the dark about how taxpayer …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-statement-enacted-budgetNYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies
… several companies to set targets for lower greenhouse gas (GHG) emissions, use more renewable energy, increase … pressure on the company to take action. Three oil and gas companies — Concho Resources, Inc. (CXO), Range Resources …
https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policiesCUNY Bulletin No. CU-261
… Employees CUNY Professional Staff Congress employees in certain titles Background Pursuant to the agreement … Automatic Processing After payroll processing is complete for Pay Period 7C, OSC will automatically apply Increments to … employee will be brought to the 2nd additional step. For eligible employees, a row will be automatically inserted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-261-cuny-increment-payments-effective-july-1-2006Opinion 94-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … superintendent must contain an original signature of the superintendent or may contain a signature affixed by a …
https://www.osc.ny.gov/legal-opinions/opinion-94-4DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… to ensure that New York's repair shops are legitimately registered and working harder to investigate and resolve … 266 potential automotive business locations that were not registered with DMV. Visits to 65 of these locations found … Environmental Conservation (DEC), but are potentially not registered. DMV officials stated they plan to meet with DEC …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsOpinion 88-65
… 2, 1980). Prior to the amendment, section 986(1) stated only that receipts were to be provided to the "person paying …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 97-11
… Law authorizes the governing body of any "political subdivision", and any "municipality" which is not a "political subdivision", to adopt a local law, ordinance, or resolution … council, board, commission, or bureau of a political subdivision . . ." (emphasis supplied). As used in section …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 89-22
… issues discussed in the opinion. STREETS AND HIGHWAYS -- Traffic Signals (responsibility of towns to install and … TOWNS -- Powers and Duties (responsibility to install traffic signals) TOWN LAW, §64(16); VEHICLE AND TRAFFIC LAW, §§1651, 1652-a, 1652-b, 1660, 1682, 1684: Where …
https://www.osc.ny.gov/legal-opinions/opinion-89-22Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… records the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … accounts. The Treasurer also did not document monthly bank reconciliations to determine whether any differences …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013m