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Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… resolved and reported to the appropriate level of management. … Otsego Northern Catskills Board of Cooperative …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraLe Roy Central School District – Payroll (2016M-412)
… July 1, 2015 through November 4, 2016. Background The Le Roy Central School District is located in the Towns of Le Roy, Bergen, Pavilion and Stafford in Genesee County and … and adopt written payroll policies and procedures. … Le Roy Central School District Payroll 2016M412 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… Ravena-Coeymans-Selkirk Central School District is located in the Towns of Coeymans, Bethlehem and New Scotland in Albany County and New Baltimore in Greene County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Valley Central School District – Financial Condition (2014M-58)
… financial condition and the Board’s budgeting practices for the period July 1, 2012 through August 5, 2013. … 2012-13 fiscal year. Budgeted general fund appropriations for 2012-13 totaled approximately $90 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… Central School District is located in the Towns of Cobleskill and Richmondville in Schoharie County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationArlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… approximately $194 million. Key Finding District officials have established adequate controls over the computer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventoryHaverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… Haverstraw-Stony Point Central School District is located in the Towns of Haverstraw and Stony Point, Rockland County, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mKatonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… April 6, 2016. Background The Katonah-Lewisboro Union Free School District is located in the Town of Lewisboro and … with its adopted policy. … KatonahLewisboro Union Free School District Procurement of Professional Services …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalIsland Trees Union Free School District – Overtime (2016M-389)
… through June 30, 2016. Background The Island Trees Union Free School District is located in the Town of Hempstead, … prior to the work being performed. … Island Trees Union Free School District Overtime 2016M389 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Indian Lake Central School District – Claims Auditing (2016M-15)
… audit was to review the District’s claims auditing process for the period July 1, 2014 through September 30, 2015. Background The Indian Lake Central School District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Schenectady County. The District is governed by the Board of Education which comprises seven elected members. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… Purpose of Audit The purpose of our audit was to review the claims auditing process for … January 31, 2016. Background The Nassau County Board of Cooperative Educational Services (BOCES) is an association …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Greenwich Central School District – Claims Auditing (2016M-37)
… July 1, 2014 through September 30, 2015. Background The Greenwich Central School District is located in the Towns of Argyle, Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. … prior to payment, unless they are statutorily exempt. … Greenwich Central School District Claims Auditing 2016M37 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Town of Shelby’s (Town’s) progress, as of May 2024, in …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Opinion 2001-14
… contract or authorize or approve payment thereunder, (b) audit bills or claims under the contract, or (c) appoint an … purpose of the statute (see, e.g., Department of Audit and Control, Report to the Governor on Assembly Intro. …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 91-2
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties … 801; RACING, PARI-MUTUEL WAGERING AND BREEDING LAW, §516: In connection with the State Comptroller's authority to … listing certain outside employment and business interests in order for the Comptroller to determine the possible …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 96 - 14
… et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees, … and employees of a county community college are considered to be county officers and employees (see, e.g., 1988 Opns St … p 105; 1987 Opns St Comp No. 87-75, p 111). Pursuant to General Municipal Law, §800(3), a municipal officer or …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … of town offices from two to four years) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1),(d)(3), 20(3); TOWN LAW, §§24, … same time, reduced the number of legislative seats. The Appellate Division applied as a test for determining whether …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 90-41
Whether the village board of trustees may determine on its own motion to construct the extension wholly at the expense of the property benefited
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 88-38
… This opinion represents the views of the Office of the State Comptroller at the time it was … the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW … in lieu of record on a civil appeal, as required by rule 5530 of this chapter, to a fee of two hundred dollars, …
https://www.osc.ny.gov/legal-opinions/opinion-88-38