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Western Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… financial information to ensure revenues and expenses are in line with the operating plan. For the calendar year 2024, … do not effectively address the continued decline in handle and increase in expenses, the Corporation may not be able to meet its …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementOpinion 2003-3
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (maximum … compensation for the performance of certain activities in connection with providing fire protection and other … Memorandum to Evan A. Davis, Counsel to the Governor, from James N. Baldwin, Executive Deputy Secretary of State, dated …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3Opinion 2000-11
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of … of deputy or within five days after a vacancy occurs in the office of deputy, the town board shall have power to … deputy town superintendent of highways (emphasis added). In 1978 Opns St Comp No. 78-388, unreported, we expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11CUNY Bulletin No. CU-386
… salary increases. Affected Employees CUNY employees in Bargaining Units T8, TC, GA , CE, CA, CB and AJ Effective … is effective October 20, 2009 and will be processed in Pay Period 15C, paychecks dated October 22, 2009 … include the EmplID, Employee Record Number, Employee Name, Grade, Bargaining Unit, Pay Basis Code, Part Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-386-salary-increases-employees-represented-professional-staffHancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District taxpayers. We found: While … the costs of educating those students. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Opinion 2004-7
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … a village may utilize the tax levy procedures set forth in Village Law §11-1118, for the enforcement of delinquent … you ask whether the village may require the town in which the property is located to levy the delinquent …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Amortization Schedules and Payoffs – Contribution Stabilization Program
… If you participate in the CSP, you can view the payment schedules of any … original amount amortized and the interest rates for each, in Retirement Online . To view amortization payment schedules : Sign in to your Retirement Online account. From your Account …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsOpinion 97-15
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Improvement Districts (no … DISTRICTS -- Lighting Districts (no authority to establish in county) LOCAL LAWS -- Pre-emption (formation of county … or government or to those matters specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Norwood-Norfolk Central School District – Financial Management (2022M-129)
… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Newburgh Enlarged City School District – Financial Management (2025M-32)
… Newburgh Enlarged City School District (District) Board of Education (Board) and officials effectively manage fund balance and reserve funds? Audit Period July 1, 2019 – June 30, 2024 Understanding the Audit Area A key measure of a school district’s financial condition is its level of …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Friendship Central School District – Fund Balance and Reserves (2022M-55)
… Board and District officials: Overestimated appropriations by a total of $2.3 million (8 percent) in the three fiscal … totaled $2.5 million, exceeding the statutory limit by 20 percentage points. The Board and District officials … fund surplus fund balance in compliance with applicable statutes. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… to receive rental or contractual payments from the State in an amount equal to the debt service on the debt issued by … 60453 DS Offset – Reserve Fund Releases Reduction in required reserve fund balances (set aside at time of debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Adirondack Central School District – Information Technology (2022M-61)
… paid $526,500 but officials did not have a written service level agreement (SLA) to clearly identify the provider’s … are not consistent and seven of 13 computers were used for personal use. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2015, eMedNY processed about 264 million claims, resulting in payments to providers of about $28.5 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Liverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
Determine whether the Board provided adequate oversight of the Librarys financial operations and whether officials accurately paid employees for leave time
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Sherburne-Earlville Central School District – Financial Management (2024M-61)
… high balances or did not use reserve balances to pay related expenditures in three of the District’s seven …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61CUNY Bulletin No. CU-307
… processing and to provide agencies with the procedures for reporting certain salary increases. Affected Employees … University of New York and the Professional Staff Congress for the term November 1, 2002 through September 19, 2007, and Chapter 116 of the Laws of 2006 which calls for General Salary Increases for eligible employees. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-307-salary-increases-employees-represented-professional-staffArdsley Union Free School District – Financial Management (2024M-13)
… the Ardsley Union Free School District (District) Board of Education (Board) and officials effectively managed fund … and District officials’ consistent budgeting practices of appropriating fund balance that is not needed and … 2017-18 through 2021-22 (excluding 2018-19) by an average of $4.1 million, totaling $16.5 million. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… the Falconer Central School District (District) Board of Education (Board) and District officials properly managed … property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to lower real …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Gowanda Central School District – Financial Management (2024M-104)
… complete report – pdf] Audit Objective Determine whether the Gowanda Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the District’s fund balance and reserves. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104