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Opinion 91-8
… of executing the district's bonds and issuing checks for the payment of principal and interest, and has no other … has the duty to execute the bonds, and to issue checks for the payment of principal and interest, but has no other … of the contract (see General Municipal Law, §800[3]). For this purpose, a "contract" includes any express or …
https://www.osc.ny.gov/legal-opinions/opinion-91-8New York’s Economy and Finances in the COVID-19 Era
… 39,024 2,208 6.0% Onondaga 68,681 4,184 6.5% Ontario 8,547 226 2.7% Orange 38,438 415 1.1% Orleans 5,418 292 5.7% … Suffolk 11,507 415 3.7% Sullivan 1,132 134 13.4% Tioga 547 33 6.4% Tompkins 1,119 62 5.9% Ulster 1,580 (26) -1.6% …
https://www.osc.ny.gov/reports/covid-19-august-5-2020Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… 2014. Background The Oakfield Fire Department is located in the Village of Oakfield in Genesee County. The Department, which is governed by an … of the Department’s financial operations, which resulted in the misuse of funds and unaccounted-for raffle proceeds. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Fire Department work hours and time and attendance records for the period January 1, 2012 through August 13, 2014. … $23.4 million. Key Findings The current work schedule for patrol officers results in the officers working eight … regarding the work hour and work schedule requirements of all police officers. Periodically review firefighter …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… in our initial report, Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (2010-S-60). Background Our initial … that these practices cost Metro-North $991,208 in overtime and $216,128 n regular pay, and enriched certain staff and …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followQuogue Union Free School District – Financial Condition Management (2017M-196)
… officials effectively managed general fund balance for the period July 1, 2012 through June 30, 2017. Background … has approximately 110 students. Budgeted appropriations for the 2017-18 fiscal year total $8.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCleveland Hill Union Free School District – Financial Management (2017M-235)
… to review the District’s financial management practices for the period July 1, 2013 through July 12, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $31 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… not adopted structurally balanced budgets, having relied on nonrecurring revenues, debt and interfund transfers to … transfers are in compliance with the City’s charter and do not exceed fund surplus amounts. Ensure a deliberate and …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Controls Over Cash Advance Accounts (Follow-Up)
… accounts and whether the money is properly accounted for and used for appropriate business expenses. We concluded that these …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followMore About This Retirement Plan – New Career Plan
… Article 14. The information in this publication does not apply to you. Throughout this publication, you will find … rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planPUC Achieve Charter School – Board Oversight (2016M-316)
… 2016. Background The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by local, State … Trustees, provided education to approximately 85 students in grade five during the 2014-15 school year. Operating …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Pleasantville Union Free School District – Financial Condition (2015M-311)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 10, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $49 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Silver Creek Central School District – Financial Condition (2015M-321)
… officials annually appropriated fund balance to reduce the tax levy, but funds were not used as budgeted because … of the 2015-16 budgeted appropriations, exceeding the statutory limit by more than $1.7 million. The District … than needed. Maintain unrestricted fund balance within the statutory limit. Ensure that reserve fund balances are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Union-Endicott Central School District – Financial Management (2016M-100)
… to evaluate the District’s financial management practices for the period July 1, 2014 through January 6, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $77.2 … of fund balance that will not be used. Review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Oxford Academy and Central School District – Financial Management (2016M-6)
… to evaluate the District’s financial management practices for the period July 1, 2014 through November 19, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $19.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Cazenovia Central School District – Financial Condition (2015M-327)
… reserve funds prior to 2011-12 and used about $2.5 million from reserves to help fund expenditures in the face of its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Naples Central School District – Online Banking (2015M-143)
… to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $19.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Penfield Central School District – Financial Management (2015M-162)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 7, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $89.2 million. … on historical trends or other identified analysis. Review all reserves and determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Accounts Payable Advisory No. 15
… head or authorizing designee approving those individuals. For more information on Voucher Authorizers, see the Guide to … Chapter XII, Section 4.B - Certification of Vouchers . For instructions on how to designate someone as a Voucher … Beginning September 12, 2012 OSC will reject all vouchers that are not certified/approved by a designated …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersHenry Johnson Charter School – Financial Operations (2014M-214)
… by an eight member Board of Trustees, had 365 students in kindergarten through fourth grade during the 2013-14 fiscal …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214