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Sullivan County – Fiscal Stress (2013M-81)
… Sullivan County has a population of 77,547, is located in the southeastern part of New York State, and includes 15 … of those five years have suffered operational deficits. In addition, general fund balance is artificially inflated … the last three years. These staff reductions could result in significant delays for necessary services and an increased …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Accidental Disability – Article 14 Benefits
… service is defined as: Service while on your employer’s payroll; or When you are on an authorized medical leave of …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityOpinion 91-22
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Based on the quoted language in section 209-c, we have previously concluded that a fire police squad is … unreported; 17 Opns St Comp, 1961, p 142). Therefore, we have expressed the opinion that a fire police squad may not …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… limits in each of the past three years. For example, at June 30, 2013, unexpended surplus funds exceeded statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the period June 1, 2010, … Background The Village of Brightwaters is located in the Town of Islip in Suffolk County and has approximately 3,300 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationCity of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … operating deficits occurred because City officials did not include realistic estimates in the 2013 adopted budget. … underreported. Our analysis indicated that the City should have reported fund balance deficits in the general, water and …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of East Fishkill –Financial Condition (2014M-139)
… was to review the financial condition of the Town’s sewer fund for the period January 1, 2012 through December 19, … information on a regular basis. As a result, the sewer fund’s financial condition has deteriorated in recent years. … had repeated operating deficits. The Town funded the sewer fund’s deficits with interfund advances from the general …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of Niskayuna in Schenectady County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingDiNapoli Announces Sale of General Obligation Bonds
… scheduled for March 10, 2015 of tax-exempt and taxable New York State General Obligation Bonds totaling approximately $145.1 million for new money transportation and environmental purposes. The …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… 29, 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The … operates six properties in the City of Lockport, providing a total of 352 housing units. The Authority can also issue … compare the Executive Director’s compensation with what it had authorized or monitor the Executive Director’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Town of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82LaFayette Central School District – Reserves (2013M-387)
… through June 30, 2013. Background The District is located in Onondaga County and the Onondaga Nation Territory. It is … $19.4 million. Key Findings Four of the five reserve funds in the District were not formally established. However, since … did not have a plan for funding several of its reserves. In addition, the Board did not adopt written policies for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Hamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for … We found that taxpayers were not properly informed prior to voting on the Project proposition. Certain items in the … original scope. The Board President did not approve all change orders and allowance disbursement forms, as required …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Town of Barrington – Financial Management (2017M-103)
… performed. Ensure that financial records are available at the Town office. … Town of Barrington Financial Management …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Area #9 – Wireless Network – Information Technology Governance
… Wireless networks are exposed to many of the same types of threats and vulnerabilities as wired … data traversing the network; Requiring an access password for users and enabling the most secure encryption available … Wireless Technology and Security. 18 18 https://www.osc.ny.gov/localgov/pubs/lgmg/wirelesstechnologysecurity.pdf The …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkWainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The Wainscott Common School … approximately $3.5 million. Key Findings The Board needs to improve its oversight and management of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… of Audit The purpose of our audit was to examine the District’s financial condition and capital improvement … to December 11, 2012. Background The Fairport Central School District is located in the Town of Perinton, in Monroe …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalContract Advisory No. 3
… Subject: Entering New Begin and Expire Dates for SFS Amendment Transactions Guidance: To … blank. As an example: To create an amendment transaction for a six month time-only extension of an approved contract …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemSchuyler County – Treasurer’s Office (2014M-186)
… not know the true cash or financial position at any point in time during the fiscal year. Because financial records … with tax installment agreements and a list of taxpayers in default of their tax installment agreement. As a result, … Prepare and file the required annual report with OSC in a timely manner and ensure that the accounting records are …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186Performance of Duty Disability – Regional State Park Police Plan
… performance of your duties, regardless of the amount of service you may have. Notice of Occurrence To be eligible for … file an application for a performance of duty disability retirement benefit within one year following the alleged … September 1, 1980. The written notice must detail the time and place of the incident or occurrence, the particulars …
https://www.osc.ny.gov/retirement/publications/1867/performance-duty-disability