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Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… financial condition. Determine whether the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and disbursements. Key Findings Appropriations were unrealistic and appropriated fund balance was not used. Appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementGreenville Fire District – Investment Program (2023M-106)
… investment program - legality, safety, liquidity and yield - when investing available funds. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Pulaski Academy and Central School District - Separation Payments (2020M-20)
… found officials: Paid five former administrators a total of $24,989 for accrued unused vacation leave upon separation from the District based on past practice, even though their individual employment … Consult with legal counsel as to seeking recovery of payments identified in this report that are inconsistent …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/pulaski-academy-and-central-school-district-separation-payments-2020m-20Connetquot Central School District - Financial Management (2019M-180)
… Develop budgets that include realistic estimates for revenues, appropriations and unassigned fund balance … reserve policy that communicates the purpose and intent for establishing each reserve fund levels and conditions …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Glens Falls City School District - Financial Management (2019M-12)
… taxes. Adopt annual budgets with realistic estimates for appropriations. Adopt a multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Hortonville Fire Company – Financial Activity (2014M-210)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 19, 2014. … The members, including five officers, are responsible for the Company’s overall financial management. Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… third party administrators (TPAs) who process health, dental and prescription claims on the District’s behalf to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Copiague Union Free School District – Check Signing (2015M-181)
… The Copiague Union Free School District is located in the Town of Babylon, Suffolk County. The District, which … one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and use of fund balance for the period July 1, 2013 through August … budgets that include realistic expenditure estimates based on contractual and historical data and discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Central School District is located in the Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceSaratoga County – County Bridge Maintenance (S9-13-7)
… The County has a written plan for bridge maintenance and repairs. During our audit period, the County maintained … and a consistent level of funding for bridge maintenance, repairs, and replacements. The County does not track maintenance and repairs by bridge, which could make it more difficult to …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Steuben County – Safeguarding Computerized Data (2025M-96)
… and monitor access to and properly safeguard computerized data in the finance and personnel departments and County … Audit Area County officials must safeguard computerized data in the finance and personnel departments and the County … by internal or external threats, which could lead to data breaches, financial theft, identity theft or other …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Population Data, Resources and Publications
… [xls] 2020 Census Interactive Dashboard Resources Entities Map/Table Inventory of Local Government Entities: Interactive Map and Downloadable Excel file. Fiscal Stress Monitoring … in New York State and accompanies a new online interactive map that provides census population statistics by age, race …
https://www.osc.ny.gov/local-government/resources/population-data-resources-and-publicationsOpinion 97-26
… Equipment (authority to allocate cost of equipment between zone of assessment and remainder of district); (authority to use equipment purchased for use within a zone of assessment in other areas of fire district); (disposition of upon dissolution of zone assessment) -- Dissolution (disposition of property upon …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 90-27
… of (joint fire district) TOWN BOARD -- Powers and Duties (appointment of commissioners of joint fire … of joint fire district) VILLAGE BOARD -- Powers and Duties (appointment of commissioners of joint fire … VILLAGE LAW, §§22-2210, 22-2212: The town board of a town and the board of trustees of a village located within the …
https://www.osc.ny.gov/legal-opinions/opinion-90-27XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… cannot be bulkloaded into the Customer Contracts Module. All agencies, both Online and Bulkload, must create Repayment … to OSC approval, users submit both agreements and required documents to OSC. Once an agency has determined whether a … will submit the agreement and required procurement record documents to OSC through the Electronic Documents Submission …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsPayroll Improvement Project Bulletin No. PIP-009
… all agency PayServ users will be granted access to a test environment for PayServ v 9.2. Agency users will be able to test activities they deem to be important and will be required to test a set of activities OSC Payroll has identified as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingDunkirk City School District – Financial Management (2017M-122)
… for the 2016-17 fiscal year totaled more than $40 million. Key Findings The Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Applying for Previous or Military Service Credit – Career Plan
… To receive credit for any type of previous or military service, send a written request (which must be …
https://www.osc.ny.gov/retirement/publications/1642/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – New Career Plan
… To receive credit for any type of previous or military service, send a written request (which must be …
https://www.osc.ny.gov/retirement/publications/1515/applying-previous-or-military-service-credit