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Bayport-Blue Point Union Free School District – Nonstudent Network User Accounts (2022M-190)
… that were confidentially communicated to officials, we found the Database Coordinator did not: Disable 281 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/bayport-blue-point-union-free-school-district-nonstudent-network-userXV.16.B Sole Custody Reporting – XV. End of Year
… On or before April 1st of each year, the Online Services Sole … On or before April 1st of each year the Online Services Sole …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingTown of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… or how any surplus funds will be used and the timeframe for doing so. The unrestricted fund balance grew to $2.4 …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceState Comptroller DiNapoli Releases School District Audits
… public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Village of Bellport – Claims Processing (2014M-126)
… 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 … to payment. Ensure that valid contracts or agreements are in place for all claims paid, where necessary. …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss. Key Findings … adequate controls over the District’s user accounts to prevent unauthorized use, access and/or loss. Officials … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Develop and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits have been issued. City of Amsterdam – Budget Review (Montgomery County) Auditors found that certain significant …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditsMastic Beach Fire District – Cash Disbursements (2017M-38)
Mastic Beach Fire District Cash Disbursements 2017M38
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Buffalo City School District - Charter School Tuition Billing (2019M-122)
… accurate. Key Findings District officials did not ensure the proper formula to calculate PECA set-aside amounts was used. As a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA set-aside) in 2017-18. After discussing it with us, …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Fiduciary Net Assets Fiduciary Funds December … Examples from GASB Statement 34 Statement of Fiduciary Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsVillage of Arkport – Water Fund Financial Operations (2020M-45)
… whether the Village Board effectively managed the water services financial operations …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Wyandanch Union Free School District – Budget Review (B20-7-7)
… purpose of our budget review was to provide an independent evaluation of the adopted 2020-21 budget. Background The … purpose of our budget review was to provide an independent evaluation of the adopted 202021 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Town of Pierrepont – Fiscal Stress (2014M-314)
… condition for the period January 1, 2013 through July 31, 2014. Background The Town of Pierrepont, which is … condition for the period January 1 2013 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Town of German Flatts – Fiscal Stress (2015M-217)
The purpose of our audit was to review the Towns financial condition for the period January 1 2014 through May 31 2015
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Opinion 92-25
… that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Powers and Duties (riding on fire vehicles during emergency calls) TOWN LAW, §§176(11), 176-a: A board of fire commissioners may adopt regulations authorizing a fire … the provisions of section 17611 of the Town Law preclude a fire district commissioner who is not a member of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 96-16
… of a town water district for the construction of a new town hall. This is in response to your letter concerning the … excess proceeds from the sale for the construction of a new town hall if the town board submits a proposition on this … the excess proceeds from sale for the construction of a new town hall or whether special legislation is necessary to …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Opinion 97-1
… in which it is located, unless excluded by the county's rules and regulations. To the extent costs are apportioned to … law providing for the experience rating, or the county's rules and regulations. You ask whether a village housing … in one of such counties; provided, however, that the rules and regulations adopted pursuant to section sixty-five …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2000-12
… GENERAL MUNICIPAL LAW §§801, 806: There is no provision in article 18 of the General Municipal Law (§800 et seq.) that … for family members who serve as various town officers. Article 18 of the General Municipal Law (§800 et seq.) … of the municipality (General Municipal Law §801), requires disclosure of certain interests in contracts (General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12State Agencies Bulletin No. 647
… with respect to certain employees in the Security Services Bargaining Unit represented by NYSCOPBA. Because only certain employees in the Security Services Bargaining Unit are eligible for binding arbitration, the … arbitration eligible employees in the Security Services bargaining Unit, but does not apply to titles in Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligibleCUNY Bulletin No. CU-845
… purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 3.125% General Salary Increases for eligible IBT 237 employees. Affected Employees: Employees … purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 3125 General Salary Increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-845-cuny-2025-3125-general-salary-increases-international