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Opinion 99-15
… of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater Poughkeepsie Library v Poughkeepsie , 81 NY2d 574, 579-580; 601 NYS2d 94, 97). Real …
https://www.osc.ny.gov/legal-opinions/opinion-99-15State Agencies Bulletin No. 1989
State Agencies Bulletin No 1989
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainData Sources – 2023 Financial Condition Report
… List of data sources …
https://www.osc.ny.gov/reports/finance/2023-fcr/data-sourcesXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… of Taxation and Finance, Division of the Treasury will cancel the check and the Office of the State Comptroller will … if still in effect. Business Units do not need to process any documents to credit their appropriation. Returning the check with a request to cancel the expenditure will initiate the process. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkDiNapoli Releases Rockland County Budget Review
… revenue shortfall related to the expiration of the county mortgage recording tax law. At the end of the 2014 fiscal …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewAccounts Payable Advisory No. 13
… provides important controls including: Prevention of duplicate payments and overpayments; Validation that goods …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsUnadilla Valley Central School District – Special Education Services (2016M-47)
Unadilla Valley Central School District Special Education Services 2016M47
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mOtsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… over extra-classroom activity funds for the period July 1, 2014 through June 30, 2015. Background The Otsego Northern … $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. Key Finding BOCES officials did not …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraMorristown Central School District – Claims Audit Process (2016M-257)
… the District’s claims audit process for the period July 1, 2014 through March 31, 2016. Background The Morristown …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257Minerva Central School District – Payroll (2016M-18)
Minerva Central School District Payroll 2016M18
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… March 1, 2013 through September 11, 2014. Background The Union Center Fire Company, Inc. is incorporated under New … Corporation Law and is located in the Town of Union, Broome County. The Company, which is governed by an … to provide fire protection services to the Towns of Union and Maine. From March 2013 through February 2014, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Port Washington Fire Department – Budgeting (2015M-209)
… January 1, 2012 through June 30, 2015. Background The Port Washington Fire Department is located in Nassau County … Baxter Estates, Flower Hill, Manorhaven, Plandome Manor, Port Washington North and Sands Point to provide fire … Port Washington Fire Department Budgeting 2015M209 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Stillwater Central School District – Payroll (2017M-104)
… whether District employees received only the salaries and benefits to which they were entitled for the period July … is located in the counties of Saratoga, Rensselaer and Washington. The District, which has approximately 1,080 … valued at $4,070. Key Recommendation Continue to develop and implement procedures to ensure employees receive only the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104West Seneca Fire District #1 – Purchasing (2017M-272)
… 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an elected … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Island Trees Union Free School District – Overtime (2016M-389)
… July 1, 2015 through June 30, 2016. Background The Island Trees Union Free School District is located in the Town of … Island Trees Union Free School District Overtime 2016M389 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389East Greenbush Central School District – Claims Processing (2015M-302)
… in the Towns of East Greenbush, Nassau, North Greenbush, Sand Lake and Schodack in Rensselaer County and the Town of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Piseco Common School District – Claims Auditing (2015M-230)
… and its 30 students attend schools in other districts on a tuition basis. Budgeted appropriations for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Valley Central School District – Financial Condition (2014M-58)
… our audit was to review the District’s financial condition and the Board’s budgeting practices for the period July 1, … Valley Central School District is located in Orange County and is governed by a Board of Education. The District served … has declined as a result of planned operating deficits and appropriation of fund balance to finance the planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/valley-central-school-district-financial-condition-2014m-58Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… an elected five-member Board, composed of the Supervisor and four Board members. The Board is responsible for the general oversight of the operations and finances. The Supervisor serves as the Town’s chief executive officer and chief financial officer responsible for the day-to-day …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… July 1, 2011 through December 17, 2014. Background The Cheektowaga-Maryvale Union Free School District is located in the Town of Cheektowaga, Erie County, and operates four schools with more …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015m