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Brighton Central School District – Separation Payments (2016M-119)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the … action is appropriate within the law to recover those funds. Develop and adopt written procedures to govern …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Bradford Central School District – Financial Management (2016M-253)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial … balance, continued to raise the tax levy by an average of 2 percent each year or a total of $350,000 over the last …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… with employees’ job responsibilities and changing employment status. Unnecessary accounts could be used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
… and $205,000 in disbursements during the 2014-15 school year. Key Findings The Board did not establish adequate … the money from a number of fundraisers and end-of-year contests into her personal account before remitting to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mChatham Central School District – Financial Management (2023M-11)
… On average, annually over-estimated appropriations by $3.2 million (9.9 percent). Maintained four reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Uniondale Union Free School District – Information Technology (2023M-61)
… of the network and could potentially lose important data. In addition to sensitive information technology (IT) control … user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user accounts, and 12 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… report – pdf] Audit Objective Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) … record, remit and report detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real … manner. Remit real property tax collections totaling $2 million to the Town Supervisor (Supervisor) or the County …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… report – pdf] Audit Objective Determine whether Burnt Hills - Ballston Lake Central School District (District) … Ensure the administrator provided the year-end accounting of employees’ FSA and DCAP accounts, as required by the … reconcile FSA and DCAP activity to calculate the amount of forfeited funds that should be returned to the District. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planWaterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… School District (District) officials adequately managed network user accounts and developed an information technology … Key Findings District officials did not adequately manage network user accounts or develop a written IT contingency … ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationTown of Volney – Financial Operations Oversight (2024M-93)
… accounting records or present records to the Board for audit as required by New York State Town Law (Town Law), … conduct required annual audits. The Board adopted budgets for fiscal years 2023 and 2024 that were not based on …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Butler – Financial Management (2024M-119)
… report – pdf] Audit Objective Determine whether the Town of Butler (Town) Board (Board) effectively managed the Town’s … fund balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and 138 percent of each fund’s …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119DiNapoli Named Lead Plaintiff in Crowdstrike Shareholder Lawsuit
… Litowitz Berger & Grossman and local Texas counsel Martin & Drought. The Fund held shares of Crowdstrike valued …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-named-lead-plaintiff-crowdstrike-shareholder-lawsuitWashington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… whether the Washington County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … records were maintained. Key Findings The Director of Weights and Measures (Director) did not complete all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Town of Evans – Employee Benefits (2024M-53)
… that 373.5 of the 6,077 hours of leave time used by these employees was recorded incorrectly or not at all in …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Lyme Central School District – Financial Management (2024M-87)
… $1.4 million over the 4 percent statutory limit. Did not have written multiyear financial and capital plans to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… of operational AUC retail dispensaries by municipality in that region. The Office of Cannabis Management (OCM) … these payments will be distributed to local governments in January, April, July and October. OSC is responsible for …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateTown of Dayton – Audit Follow-Up (2019M-221-F)
… is located in Cattaraugus County. The Town is governed by an elected Town Board (Board) composed of five members …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fWyandanch Union Free School District – Budget Review (B25-7-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … by Chapter 56 of the Laws of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Opinion 2008-6
The applicability of General Municipal Law 207m to the calculation of the cash value of the unused vacation time of the police commissioner upon retirement
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 91-48
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts (planning … proceedings (see, e.g., Cahn , supra ). Not every private business relationship between a municipal board member and a … participating in the proceedings. November 13, 1991 Thomas J. Egan, Esq., Town Attorney Town of Woodbury … Whether a …
https://www.osc.ny.gov/legal-opinions/opinion-91-48