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Chili Public Library – Board Oversight (2015M-130)
… through May 15, 2015. Background The Chili Public Library is a municipal library located in the Town of Chili in Monroe … services to approximately 28,600 residents. The Library is governed by a seven-member Board of Trustees that is appointed by the Town Board. The Library’s budgeted …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130State Agencies Bulletin No. 1981
… Effective Administration paychecks dated January 5, 2022, and Institution paychecks dated January 13, 2022. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022Opinion 2005-3
… 109-b: A union free school district is not authorized to construct, or enter into a lease for the construction of, a parking garage to be used primarily for commercial purposes. In addition, a … a building currently in use for school district purposes, to be reacquired by lease-purchase agreement. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3South Huntington Union Free School District – Financial Condition (2016M-132)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Westmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the … 2014. Background The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and … approximately 950 students and 145 employees. The District is governed by the Board of Education, which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 through May 31, 2013. … which comprises seven elected members. The District’s budgeted appropriations for the 2013-14 fiscal year were … The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… circumstances,” DiNapoli said. “Now that funding is winding down and local officials will have to closely … their data in time to receive a FSMS score, a date that is at least three months past their statutory filing deadline. This is a significant increase of 30% from last year. Salamanca …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesOpinion 97-1
… LAW, §§62, 66, 71: A village housing authority is eligible to participate in a workers' compensation plan of the county in which it is located, unless excluded by the county's rules and … located within a county which has established a plan is eligible to participate in the plan (see 1979 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Homeless Outreach Program at the Long Island Rail Road
… 1, 2015 to September 30, 2018. Background The LIRR is the oldest railroad still operating under its original … Zone. The presence of the homeless at LIRR stations is a growing concern for LIRR customers and staff, and … five-year total of $860,291. As part of its Contract, SUS is responsible for performing outreach services by carrying …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… April 30, 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by an elected five-member Board of Fire … to members of the District’s fire department in excess of $26,000, including the payment of personal expenses. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1964
… This bulletin is superseded by Payroll Bulletin 2369 Purpose The purpose of this bulletin is to notify agencies of a new process for requesting a stop … on the Modify a Person page in PayServ. This functionality is granted in the 'NSA Pay Forms Submitter' role. OSC has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newContract Advisory No. 16
… Report ( AC 3272-S ), commonly referred to as “Form B,” is used to report the information. The annual reports for the … 1st - March 31st) are due no later than May 15 th . It is imperative that Vendors use the correct Agency Business … should also be given to ensure the correct information is being entered, including the contract number. For …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thSyracuse City School District – Claims Audit Process (2016M-290)
… 31, 2016. Background The Syracuse City School District is located in the City of Syracuse, Onondaga County, and is a component unit of the City. The District, which operates 34 schools with approximately 21,000 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Longwood Central School District – Purchasing (2016M-16)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the District’s … provide guidance on procurement methods for purchases that do not require competitive bidding. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Franklin County – Procurement (2016M-366)
… July 31, 2016. Background Franklin County is located in northeastern New York State and has a population of … Findings The County did not procure professional services in accordance with the County’s purchasing policy. … Ensure that County officials procure professional services in compliance with the County’s purchasing policy. Ensure …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Marion Central School District – Tuition Reimbursements (2016M-11)
… two schools with approximately 790 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… fiscal year to pay for principal and interest costs on outstanding debt. Key Recommendations Closely monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Niskayuna Central School District – Financial Condition (2012M-218)
… condition for the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School District is … report shows the deficit was eliminated as of June 30, 2012. Key Recommendations Adopt a comprehensive fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218Johnsonville Fire District – Claims Processing (2017M-190)
… Background The Johnsonville Fire District is a district corporation of the State, distinct and separate from the … disbursements for the audit period totaled $216,953. Key Finding The Board did not approve 80 claims totaling … $3,459 that were properly paid in advance of audit. Key Recommendation Ensure that the audit and approval of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190MTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
… progress,” DiNapoli said. “Given this uncertainty, it is imperative the MTA spends capital dollars efficiently to … maximize improvements, and bring riders back.” The MTA is relying on congestion pricing, which had a delayed start … as service cuts or fare and toll increases beyond what is already planned. For example, filling a $4 billion …
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actions