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Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… internal controls over extra-classroom activity funds for the period July 1, 2014 through June 30, 2015. Background … almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. Key Finding BOCES officials did …
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)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2015 through November 4, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $23.2 …
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)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $43.2 …
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)
… rate charged covered the cost of providing these services for the period September 1, 2014 through June 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $38.5 …
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)
… it rents through a cooperative services agreement for the period July 1, 2014 through July 21, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $194 …
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)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 2, 2014. Background … Board President is the District’s chief financial officer. For the 2014-15 fiscal year, the District’s operating budget …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mIndian Lake Central School District – Claims Auditing (2016M-15)
… September 30, 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates one school with approximately 120 students, is governed by an …
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)
… internal controls over the claims processing function for the period July 1, 2011, to October 31, 2012. Background … seven elected members. Budgeted general fund expenditures for the 2012-13 fiscal year are approximately $44 million, …
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)
… July 1, 2014 through January 31, 2016. Background The Nassau County Board of Cooperative Educational Services (BOCES) is …
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)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the … Argyle, Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. The District, which …
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)
… and four Board members. The Board is responsible for the general oversight of the operations and finances. … executive officer and chief financial officer responsible for the day-to-day financial operations. Results of Review …
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
… a conflict of interest would be present in every instance when a person holds a position with both municipalities would …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 91-2
… determining conflicts of interest) NEW YORK CONSTITUTION, ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, … "Racing Law"], §502[1]; General Construction Law, §65[b][3]). Article X, §5 of the State Constitution vests in the …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 96 - 14
… we also note that the courts of this State have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… law may increase terms of several elective town offices) PUBLIC OFFICERS AND EMPLOYEES -- Terms of Office (change in … and surprise to the members of the Legislature and to the public at large, and to prevent legislative 'logrolling'... …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 90-41
… Village Law (Village Law of 1909). Section 264 provided for the entire cost of constructing the sewer system to be … forth a procedure whereby fronting owners could petition for the construction of a sewer wholly at the expense of the … however, section 14-1410 would provide clear authority for a village board, by resolution, to determine to construct …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 88-38
… CIVIL PRACTICE LAW AND RULES, §8022: Counties and other municipalities, including the City of New York, are not exempt from the filing fees imposed in connection with … other municipalities, including the City of New York, are exempt from the filing fees imposed in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 2007-8
… The audit must be conducted by an independent certified public accountant or independent public accountant and must indicate whether the fire company …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… treasurer ( see 1983 Ops St Comp No. 83-129, at 163; cf . Public Officers Law § 3 [1]; Town Law § 175 [3]; compare … any person from being employed as a teacher by a school district if he or she is related by blood or marriage … 2 Further, we note that the courts of this State have held public officials to a high standard of conduct and, on …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1