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Newcomb Central School District - Claims Audit (2023M-159)
… 90 claims totaling $1.3 million and determined the Board of Education (Board) did not ensure 60 claims totaling $1.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Opinion 91-48
… Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … or she receives a direct or indirect pecuniary or material benefit as a result of that contract. That interest is … to have an interest in certain applicants, section 809 does not provide that a municipal officer or employee is …
https://www.osc.ny.gov/legal-opinions/opinion-91-48State Agencies Bulletin No. 1470
… transactions to process a repayment. Miscellaneous Payment Information The Council 82 SSPU Deficit Reduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planOpinion 92-6
… of the ministerial nature of the clerk's duties and her status as a subordinate of the superintendent, we do not …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 97-19
… Municipal Law, §800[4],[5]). A municipal officer or employee has an "interest" in any contract with the … Municipal Law, §800[3]). In addition, an officer or employee is deemed to have an interest in any contract of a corporation of which the officer or employee is an officer, director, employee or stockholder …
https://www.osc.ny.gov/legal-opinions/opinion-97-19SUNY Bulletin No. SU-207
… of New York – BU13 who meet the eligibility criteria and are selected by the campus president Background Chapter 340 … date of 07/01/14 and on the pay end date of 07/30/14 are eligible to receive the $250 increase to basic annual … for regular earnings and Time Entry earnings that are calculated by the system based on annual salary, such as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-207-2014-chancellors-power-suny-performance-incentive-paymentSUNY Bulletin No. SU-220
… of New York – BU13 who meet the eligibility criteria and are selected by the campus president Background Chapter 340 … date of 07/01/15 and on the pay end date of 07/29/15 are eligible to receive the $500 increase to basic annual … for regular earnings and Time Entry earnings that are calculated by the system based on annual salary, such as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-220-2015-chancellors-power-suny-performance-incentive-paymentOpinion 88-22
… state and federal aid for a sewer district project may not be included as part of the cost of the district. TOWN LAW, … or any necessary work appurtenant thereto.... " [Emphasis added]. Similarly, Town Law, §202(1) defines the expense of … increase the possibility of an award of State and Federal funds, but that the parks are not required under the State or …
https://www.osc.ny.gov/legal-opinions/opinion-88-22SUNY Bulletin No. SU-321
SUNY Bulletin No SU321
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-314
… establishing temporary overtime rates for employees in certain titles represented by PEF or CSEA working at a SUNY University Hospital. Affected Employees Employees in certain Administrative Services Unit (BU02), Operational … SUNY providers that opt into a pilot program for employees in certain titles to establish a temporary overtime rate up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Canaseraga Central School District – Financial Management (Allegany County) The … comprehensive written reserve fund policy. Honeoye Central School District – Information Technology (Ontario County) The …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… if District officials provided adequate oversight of the financial activity to safeguard District assets for the … has not adopted a purchasing policy, code of ethics or an investment policy. The Board does not periodically review the bank reconciliations and bank statements or …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Brownville Joint Fire District - Board Oversight (2018M-207)
Determine whether the Board provided adequate oversight of District financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Village of Franklin – Fund Balance Management (2018M-13)
… the Board effectively managed the Village’s fund balance for the period June 1, 2016 through November 10, 2017. … Board of Trustees. General fund budgeted appropriations for the 2017-18 fiscal year totaled approximately $150,000. … maintained. Adopt budgets that include realistic estimates for revenues and expenditures. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Westchester County – Budget Review (B18-6-2)
… and expenditure projections in the County’s adopted budget for the 2018 fiscal year are reasonable. Background … adopted a total budget of approximately $2.1 billion for fiscal year 2018. Key Findings Significant revenue and … While the County budgeted $544.5 million in revenue for sales tax collections, we estimate total collections to …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… service fund over the past four years without using this money for debt payments. The Board has not adopted … to ensure they do not accumulate to excessive levels. Use money in the debt service fund to pay related debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementSodus Central School District – Financial Management (2016M-392)
… expenditures. The District does not have a written plan detailing the appropriate and necessary levels for … The District does not have a long-term financial plan for both capital projects and operating expenses. Key … funds that will not be used. Adopt an adequate reserve plan which includes the District’s intentions for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… process and procedures to procure professional services for the period July 1, 2014 through January 8, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20.15 … developed a procurement policy but no formal procedures for seeking competition when procuring professional services, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesVillage of Johnson City – Oversight of Justice Court Operations (2015M-29)
… controls over the Justice Court’s financial operations for the period June 1, 2013 through August 21, 2014. … reconciliations or accountability analyses to account for all Court funds. Key Recommendations Provide for an annual audit of the Justices’ records. Implement …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… ECA funds. When complete records are not maintained, it increases the risk of errors and/or theft without detection . …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-funds