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Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Purpose of Audit The purpose of our audit was to review the Board’s … May 11, 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The … of Regents of the State Education Department in 1969, is governed by a five-member Board of Trustees appointed by …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136New Hartford Central School District – Procurement (2016M-153)
… Purpose of Audit The purpose of our audit was to examine the … 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland … operates five schools with approximately 2,600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Otego-Unadilla Central School District – Financial Condition (2015M-245)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta and Butternuts in Otsego County and the Towns of Sidney and Franklin in Delaware County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Wantagh Union Free School District – Financial Condition (2016M-363)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through June 30, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $76.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363West Hempstead Union Free School District – Financial Condition (2016M-116)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through February 29, 2016. … a seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $59.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… to examine the District’s financial management practices for the period July 1, 2013 through May 12, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $151.8 … Recommendations Ensure that estimates in the annual budget for the planned use of fund balance are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementGreenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… April 21, 2015. Background The Greenburgh Eleven Union Free School District is a special act school district located … any differences identified. … Greenburgh Eleven Union Free School District Financial Condition 2015M194 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mNorth Bellmore Union Free School District – Financial Condition (2014M-47)
… Purpose of Audit The purpose of our audit was to examine the … 2012 through June 30, 2013. Background The North Bellmore Union Free School District is located in the Towns of … surplus funds exceed the level established by Real Property Tax Law. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 5, 2015. … elected nine-member Board of Education. Total expenditures for the 2014-15 fiscal year total approximately $28 million. … $1.7 million. The Board has not established a policy for funding and using the reserves. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialCortland Enlarged City School District – Fund Balance (2017M-65)
… City School District is located in the City of Cortland and the Towns of Cortlandville, Harford, Lapeer and Virgil in Cortland County and the Town of Dryden in Tompkins County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego County and the Towns of Guilford and Norwich in Chenango County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsOperational Advisory No. 33
… of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, … out in SFY 2023-24 and account code 55220 should be used for any shipping expenses. Account 57032, Office Supplies, should be used for the purchase of postage stamps. Reference: Guide to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesOpinion 96 - 11
… approval on own motion) REFERENDUM -- Permissive (need for when selling town real property); (on town board motion … TOWN BOARD -- Powers and Duties (submission of resolution for sale of real property to referendum on board motion) TOWN … the necessity of a petition, may submit a resolution for the sale of real property to voter approval. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Opinion 88-1
… v Armstrong , 45 NY 234; Gerwitz v City of Long Beach , 69 Misc 2d 763, 330 NYS2d 495, affd 45 AD2d 841, 358 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … through April 12, 2017. Background The Town of Canandaigua is located in Ontario County and has a population of approximately 10,000 residents. The Town is governed by an elected five-member Town Board. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109NY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… to the position of Deputy Chief Investment Officer for the $181.7 billion New York State Common Retirement Fund. … build on the gains we have made in recent years and look for innovative opportunities that offer attractive, … to the position of Deputy Chief Investment Officer for the $1817 billion New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerSUNY Bulletin No. SU-54
… Purpose To provide agency procedures for processing payments. Affected Employees Graduate Student … Requirements Chapter 29 of the Laws of 2001 provides for a cash lump sum payment of $250 or $500. To be eligible for payment, an employee must be employed on April 25, 2001, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-54-suny-graduate-students-lump-sum-paymentDivision of Housing and Community Renewal Bulletin No. DH-22
… Employees Employees represented by Bargaining Unit 67 in the Division of Housing and Community Renewal Background … Payments for employees represented by Bargaining Unit 67 in the Division of Housing and Community Renewal. Effective … 1, 2004. Payments may be submitted by the agency beginning in Pay Period 15L, paychecks dated 11/15/06. Contract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesGeorgetown Fire District – Board Oversight (2014M-264)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through April 30, 2014. … Board of Fire Commissioners. Budgeted appropriations for the general fund for 2014 total approximately $145,700. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264State Agencies Bulletin No. 1196
… Purpose To notify agencies of the 2012 processing schedule for AC-230s (Report of Check Returned for Refund or Exchange) Affected Employees To maintain the … 2012 December 27, 2012 January 4, 2013 Processing Rules for Returning Checks According to the instructions for AC-230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checks