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Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls … The District is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedCity of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Opinion 94-21
… or a reasonable class of, purchase orders. You ask whether there is any statutory requirement that two signatures be … to authorize purchase orders in excess of $5,000 in towns. There is no State statute which expressly authorizes the … Whether there is any statutory requirement that two signatures be …
https://www.osc.ny.gov/legal-opinions/opinion-94-21CUNY Bulletin No. CU-696
… for waiving their City health benefits when other non-City group coverage is available. The employee must complete the … Form. An employee will receive $1,000 for waiving family coverage or $500 for waiving individual coverage on a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-696-city-university-new-york-cuny-health-benefits-buy-outAmortization Schedules and Payoffs – Contribution Stabilization Program
… outstanding amortizations, the original amount amortized and the interest rates for each, in Retirement Online . To … Billing Dashboard” button. Choose your location code and retirement system (ERS or PFRS). Click the “Amortization … date, maturity date, interest rate, payment amount and payment schedule. You can save on interest costs by …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsPerry Central School District – Financial Management (2017M-118)
… Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2013 through … unrestricted fund balance exceeds the statutory limit. The reserve fund plan does not include any specifics regarding the use of the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Village of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through May 31, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Barker Central School District – Purchasing (2016M-208)
… Purpose of Audit The purpose of our audit was to review the District’s purchasing … The Barker Central School District is located in the Town of Somerset, Niagara County. The District, which operates one … The claims auditor was unaware of the District’s informal policy for securing price quotes for purchases under …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Fabius-Pompey Central School District – Budget Review (B3-14-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… 1, 2014 through April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of … Rockville Centre Union Free School District School Lunch Fund Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialPatchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… Union Free School District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s health insurance buyout program is generally cost-effective, the … unions and individuals to exclude eligibility for health insurance buyouts to employees covered by the District’s same …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsTown of Dayton – Financial Condition (2013M-90)
Town of Dayton Financial Condition 2013M90
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Fabius-Pompey Central School District – Budget Review (B3-13-5)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5Village of Whitney Point – Cash Disbursements (2013M-69)
… elected Board of Trustees comprised of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal year was $1.22 million. Key Findings The Mayor and the Board did not conduct a thorough and deliberate …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight activities … June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and … Village of Spring Valley Financial Activities and Information …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Glossary
… Regulations, Cuban Assets Control Regulations, or Foreign Funds Control Regulations. However, prior to taking custody … Claim Notification to the NYS Office of Unclaimed Funds requesting payment for monies being held by the New … at least 60 days before the report due date when the funds have value over $1,000. Exceptions include known bad …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryDiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more … steady gains. Job growth was uneven across the state, with New York City gaining three out of four new statewide jobs … sectors, and signs of new growth in the western New York economy.” DiNapoli’s report examines employment, …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highState Agencies Bulletin No. 1860
… benefits to a spouse or dependents of employees is not a qualified program. Benefits paid by a nonqualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsDiNapoli: Calls to Investigate Violations of Do Not Call Law Going Unanswered
… alleged violators in administrative hearings and pursuing negotiations, had been vacant nearly a year. Department …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-calls-investigate-violations-do-not-call-law-going-unansweredDiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending
… one-time federal relief, will mostly be used to fund new spending, with a smaller portion set aside to build … balance the expansion of services now with the ability to fund these services in the future. Recurring spending should … (FY) 2022 budget. Excluding federal aid, the city will fund about $2 billion more in spending (excluding funds set …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spending