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Freeport Union Free School District – IT Asset Management (S9-22-10)
… complete report – pdf] Audit Objective Determine whether Freeport Union Free School District (District) officials … freeport audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… 1, 2013 through July 31, 2014. Background The District is a district corporation of the State, distinct and separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… charge . For example, charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Oneonta City School District –Financial Condition (2013M-165)
… the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in Otsego County and the Town of Davenport in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Andover Central School District - Financial Management (2018M-145)
… 2016-17. District officials improperly restricted nearly $1.2 million in a debt reserve in the debt service fund from … Reserve funds are generally not being used as intended. 1 Three reserves are overfunded and one reserve appears to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Real Estate Portfolio
… the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … not update the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… had $585,045 (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits at the credit … the Board with monthly account balances of the District’s cash deposits and temporary investments. Prior to the current …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialPawling Central School District – Selected Financial Activities (2012M-185)
… District’s budgeted expenditures for the 2011-12 fiscal year were $35.8 million, which were funded primarily with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… totaled $829,784 and $736,394. Key Finding The Village Building Inspector did not take an oath of office and, as … Requests for payment are submitted monthly by voucher. The Building Inspector receives an Internal Revenue Service Form … nearly $73,000 of which was based on fees collected for building permits. Because there is no cap on the amount of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43State Comptroller DiNapoli Releases Municipal Audits
… board did not adequately audit claims and a cash receipts log was not maintained. The treasurer’s records were not … to comply with legal mandates to perform an annual audit, file financial reports or audit and approve claims. As a …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 89-62
… such a prohibition. You ask whether a qualified voter may sign nominating petitions for different candidates for the … Whether a qualified voter may sign nominating petitions for different candidates for the …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 2002-14
… a village project to reconstruct a certain stream channel. After the project was completed, several village … a village project to reconstruct a certain stream channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 91-4
… which includes the village. We are in receipt of your letter asking whether fire apparatus of a village could be … v City of Elmira , 308 NY 248). As suggested in your letter, after the formation of the joint fire district, the …
https://www.osc.ny.gov/legal-opinions/opinion-91-4State Agencies Bulletin No. 1968
… There are two ways to enroll in the 2022 SEFA Campaign: Online Enrollment can be utilized for employees wishing to … donate to any FCC code. Employees are encouraged to pledge online by visiting www.sefanys.org . Online enrollment must be completed by December 20, 2021 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1968-2022-state-employees-federated-appeal-sefa-campaignState Agencies Bulletin No. 2376
… of this bulletin is to provide processing instructions for the retroactive increases to the annual stipend for canine handlers represented by PEF at DHSES. Affected Employees: Employees in the … of this bulletin is to provide processing instructions for the retroactive increases to the annual stipend for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2376-retroactive-2023-2025-increases-annual-stipend-canine-handlersCUNY Bulletin No. CU-713
… University of New York who are eligible to participate in the Health Benefits Buy-Out Waiver Program are affected. … Program. Employees receive an annual incentive payment in exchange for waiving their City health benefits when other … Actions A listing of employees who elect to participate in the Health Benefits Buy-Out Waiver Program is sent to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-713-city-university-new-york-cuny-health-benefits-buy-outOpinion 88-65
… in this state; national banking association; federal savings bank or federal savings and loan association; federal credit union; bank, …
https://www.osc.ny.gov/legal-opinions/opinion-88-65State Comptroller DiNapoli Releases School Audits
… with the established policy and procedures, there is no assurance that the purchases were made in the most … and how they would be secured against use. Because there is no information on the lead levels of the 38 water outlets …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsLow Income Home Energy Assistance Program – Federal Funding and New York
… The Low Income Home Energy Assistance Program, commonly referred to as HEAP, is designed to assist income eligible households with their … The Low Income Home Energy Assistance Program commonly referred to as HEAP is designed to assist income eligible households …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programState Agencies Bulletin No. 2202.1
… must determine what percent of the employee’s obligation was completed between 10/01/2023 and 03/31/2024. Round the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22021-public-employees-federation-pef-fy-2024-2025-higher-education