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North Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, which operates five schools … inventory records that included the date, stick reading in inches, gallons of fuel in the tank (physical inventory), …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89Village of Belmont – Water and Sewer Operations (2014M-101)
… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer operations for the period June …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Purpose of Audit The purpose of our audit was to review the Board of … City of Rochester, is governed by the Board of Trustees which comprises nine members. The School contracts with a … does not have a firm agreement detailing what services are included. School officials entered into a MOU whereby the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period July 1, 2012 through January 15, 2014. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094IX.12.H Key CMIA Documents – IX. Federal Grants
… officials of OSC, DOB, and the U.S. Treasury) by the first day of the SFY (April 1). Annual Report: Details CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsCity of Amsterdam – Recreation Department (2023M-29)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Recreation Director (Director) maintained … was collected, resulting in a projected revenue shortage of $6,801 for the summer camp. $4,303 was deposited from … but officials did not maintain any support for the number of beverages sold . In addition, cash from the sales was …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls … February 1, 2009, to June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period January 1, … duties are not adequately segregated and the Board does not provide adequate oversight of the Treasurer. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialNew Hope Fire Department – Board Oversight (2017M-298)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Directors provided adequate oversight of the financial activities of the New Hope Fire Department for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298North Babylon Union Free School District – Financial Condition (2016M-32)
… appropriations that were not needed. The Board transferred funds to the District’s reserves without calculations or … funding levels and the conditions under which the funds will be used or replenished. Review all reserves and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32City of Lockport – Cash Flow (2014M-195)
… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. … elected Common Council. The City’s budgeted appropriations for the 2014 fiscal year are approximately $33.4 million. Key … cash-flow analyses and provide them to the Council for review. … City of Lockport Cash Flow 2014M195 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Village of Sylvan Beach – Board Oversight (2013M-34)
… 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and has approximately 900 residents. The … oversight responsibilities because it did not audit each claim listed on the abstracts. The Board did not annually …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Wheelerville Union Free School District – Fund Balance (2016M-9)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… the Village’s cash receipt and disbursement practices for the period June 1, 2013 through July 14, 2014. Background … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year for the general fund and water fund total approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Opinion 99-3
… Firemen's Benevolent Association (use of tax moneys to make nominal contribution to designated charitable organization as memorial in honor of … §§9104, 9105: A benevolent association that is authorized to use foreign fire insurance tax moneys for the care and …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 98 - 22
… of in village); (providing for, increasing or eliminating cap on in village) MUNICIPAL FUNDS -- Publicity Funds … in village); (providing for, increasing or eliminating cap on in village) VILLAGES -- Powers and Duties (establishment of, increase or elimination of cap for publicity fund) VILLAGE LAW, §4-412(1); MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Opinion 97-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-97-13CUNY Bulletin No. CU-694
… City University of New York (CUNY) campus security and nursing titles who meet the eligibility criteria are … Collar Agreement between the City University of New York and various unions, including the International Brotherhood … Agreements, between the City University of New York and various unions including the New York State Nurses …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-694-cuny-december-2020-uniform-allowance-payment-0State Agencies Bulletin No. 1957
… Purpose The purpose of this bulletin is to provide agencies with … paid qualified Educational Assistance benefits that exceed the $5,250 exclusion limit for calendar year 2021 are … 15-B, Employer’s Tax Guide to Fringe Benefits , the first $5,250 of Educational Assistance provided to an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021State Agencies Bulletin No. 648-A
… 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency GARNSH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01