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Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … providers to ensure that they are paying the best possible price for utilities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether … consists of five elected members. The District’s general fund budget totaled $530,523 for the 2013 fiscal … for expenditures. Specifically, the District’s fund balance has declined 74 percent from approximately $120,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsHousing Authority Administrative Expenditures (2016-MS-2)
… to the following housing authorities: Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . … to citizens with lower incomes. Housing authorities around the State manage both public housing units and Section … appointed by the Mayor of the city or village or town board of the town they were founded to serve and two …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Wayne Central School District – Financial Management (2012M-229)
… audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background The Wayne Central School District is … nine elected members. The District’s budgeted expenditures for the 2011-12 fiscal year are $41.3 million, which are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Maine-Endwell Central School District – Financial Condition (2013M-49)
… in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The District is … shortfall was from State aid and interest earnings. The effects of the revenue over-estimates were offset by the … was in salaries and benefits, which should be budgeted on established salary schedules and therefore should not have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49North Colonie Central School District – Claims Processing (2013M-9)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Central School District (District) is located in the Town of Colonie, Albany County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9CUNY Bulletin No. CU-276
… Purpose To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2006 calendar year. … OSC Actions OSC will automatically apply the Prepaid Legal Service Benefit for the 2006 calendar year. Listed below are … Report) will list all employees for whom the Prepaid Legal Service Benefit was processed. Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesCity of Lockport -- Budget Review (B1-15-20)
… an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for next succeeding fiscal year. Key Findings Based on the …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Richland Fire District – Board Oversight (2016M-374)
… money, was placed in the District’s general fund checking account and commingled with the District’s other funds. An … Deposit foreign fire insurance money in a separate bank account so it will not be commingled with other District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Wyandanch Union Free School District – Budget Review (B23-7-1)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … percent, more than the $7.9 million projected expenditure for 2022-23 and $3.9 million, or 54 percent, more than the …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Town of Sidney – Budget Review (B4-13-19)
… that have been authorized to issue obligations to fund operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Town of Candor – Fund Balances (2014M-157)
… our audit was to examine the Town’s financial activities for the period January 1, 2011 through April 8, 2014. … fiscal years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … procedures to govern the level of fund balance to maintain for each fund. Although Town officials told us about their …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Oversight of Nurse Licensing (Follow-Up)
… included in our initial audit report, Oversight of Nurse Licensing (Report 2016-S-83 ). About the Program Our … included in our initial audit report Oversight of Nurse Licensing Report 2016S83 …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followCUNY Bulletin No. CU-120
… employees (bargaining unit T8) will have dues or agency shop fee calculated at 1.05%. Part-time employees (bargaining units AJ and GA) will have dues or agency shop fee calculated at 1.0%. Calculations are based on total … position. OSC will automatically start the agency shop fee for all employees in a part-time status if they do …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-feeOpinion 94-16
… is not required under section 803, however, in the case of an interest in a contract which is not prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Opinion 2005-1
… the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (retention of by service provider) CONSTITUTIONAL LAW -- Gifts and Loans (collection of unpaid ambulance fees) GENERAL MUNICIPAL LAW §122-b; STATE CONSTITUTION, ARTICLE VIII, §1: Towns may fix fees for ambulance services, to be paid by persons requesting …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 88-41
… established by a town pursuant to a local law (1983 Opns St Comp No. 83-167, p 210, copy enclosed; Town Law, §§130[5], … North Hempstead , 118 AD2d 542, 499 NYS2d 161; 1986 Opns St Comp No. 86-75, p 119; see also 2 McQuillin, Municipal … City of Newburgh , 116 AD2d 396, 501 NYS2d 369; 1986 Opns St Comp No. 86-75, supra ; see also 2 McQuillin, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 96-2
… general act covering the same subject matter controls the case and repeals the general statute insofar as the special …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Opinion 98-6
… Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … benefit as a result of that contract. In addition, an officer or employee is deemed to have an interest in … purpose, a contract of a company of which the spouse of an officer or employee is the sole proprietor constitutes a …
https://www.osc.ny.gov/legal-opinions/opinion-98-6