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Rotterdam-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 The Rotterdam-Mohonasen Central School District is located in Schenectady County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… $360,000. Key Finding The Auditing Committee and the independent auditor did not have procedures in place to obtain or review … is available for the Auditing Committee and the independent auditor to perform their annual audits. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialFlanders Fire District – Disbursements (2014M-199)
… to determine whether disbursements were properly processed for the period January 1, 2013 through March 31, 2014. … approximately 4,400 residents. Budgeted appropriations for 2014 are $684,200. Key Finding The Board is not provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Johnsonville Fire District – Claims Processing (2017M-190)
… properly authorized, approved before payment and for valid purposes for the period January 1, 2016 through June 30, 2017. … Board of Commissioners. Operating disbursements for the audit period totaled $216,953. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Nyack Union Free School District – Reserve Funds (2014M-185)
… 1, 2012 through March 24, 2014. Background The Nyack Union Free School District is located in the Towns of Clarkstown … Nyack Union Free School District Reserve Funds 2014M185 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… 2012 through June 2, 2014. Background The Haverstraw-Stony Point Central School District is located in the Towns of Haverstraw and Stony Point, Rockland County, and operates eight schools with … HaverstrawStony Point Central School District Financial Condition 2014M275 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mVillage of Speculator – Claims Auditing (2017M-25)
Village of Speculator Claims Auditing 2017M25
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Town of Croghan – Financial Management (2014M-340)
… May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Town of Cornwall – Financial Condition (2014M-123)
… The Town of Cornwall is located in Orange County and has a population of approximately 12,600. The Town is … did not provide sufficient revenues to fund expenditures and relied on fund balance to finance operations. The Board has not created multiyear financial and capital plans. Key Recommendations Address declining fund …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Eggertsville Fire District – Financial Activity (2017M-27)
… to ensure that financial activity was properly recorded and reported and that District money was safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Amherst in Erie County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/eggertsville-fire-district-financial-activity-2017m-27Town of Elba - Real Property Tax Exemptions (2018M-261)
… Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on properties with a … assessed value of $15.5 million. The Assessor: Granted or subsequently maintained 81 exemptions totaling $5.7 …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… to fuel usage records. Key Recommendations The Supervisor of Transportation and head mechanic should ensure: Accurate … The storage tanks are inspected monthly. The Supervisor of Transportation and Business Manager should ensure fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Pocantico Hills Central School District - Procurement (2018M-187)
… Achievements The District generally complied with New York State General Municipal Law and has established adequate … obtained the required number of quotes or properly used State contracts. There were no recommendations as a result of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187State Comptroller DiNapoli Releases School District Audit
… records contained insufficient documentation to support residency or exceptions to the policy. Find out how your …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditContact Update for State Agencies
… changes and more. To help us reach the right individuals in a timely manner, we require designated staff in State agencies to use our Contact Update online service. … responsible for State agency payroll. To get started, log in with your username and password. New York State …
https://www.osc.ny.gov/contact-updateOpinion 99-14
… opinion. PERSONAL PROPERTY -- Disposition of (by exchange for work performed for municipality) PUBLIC CONTRACTS -- … this transaction is more appropriately characterized as a sale by the town of unneeded personal property, or as a … p 84; 1986 Opns St Comp No. 86-78, p 124). The method of sale chosen is within the sound discretion of the governing …
https://www.osc.ny.gov/legal-opinions/opinion-99-14State Agencies Bulletin No. 1025
… the changes in business processes required, and the large number of employees impacted, it is essential that agencies … software, approved by the United States Postal Service (USPS), that allows for swift handling of mail as well as a … the narrative address is in the format required by the USPS. This allows for quicker handling at OSC and the USPS, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsOpinion 89-3
… This is in reply to your inquiry concerning a purchase of equipment by a political subdivision from a vendor holding a … threshold and that the payments include interest at a rate stated in the contract. General Municipal Law, §109-b … the same terms and conditions as the State contract. If material changes are made from the State contract's terms and …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 90-36
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (medium of payment - postdated checks) REAL PROPERTY TAX LAW, §924; TOWN LAW, §§35, 37: A town tax … should return a postdated check tendered as payment of real property taxes by a taxpayer or retain the check for …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 89-27
… that county supervisors who take office after a certain date be required to contribute a greater amount for health … than those supervisors who were in office prior to such date, as long as the resolution is consistent with equal … that county supervisors who take office after a certain date be required to contribute a greater amount for health …
https://www.osc.ny.gov/legal-opinions/opinion-89-27