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Cortland Enlarged City School District – Fund Balance (2017M-65)
… decreased $2.2 million (21 percent) and unrestricted fund balance decreased $2.4 million (63 percent), leaving fund balance at a very low level. Key Recommendation Establish budgets with sustainable use of fund balance by seeking alternative financing sources where …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … The Kenmore-Town of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie County. The … operates 12 schools with approximately 7,180 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementMechanicville Housing Authority – Tenant Rents (2015M-246)
… Purpose of Audit The purpose of our audit was to examine the Authority’s internal controls over rent … 31, 2015. Background The Mechancville Housing Authority is located in the City of Mechanicville, Saratoga County. The … established in 1951 according to State Public Housing Law, is governed by a seven-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. … 11,000 residents. The Village’s budgeted appropriations for the 2011-12 fiscal year totaled $17 million. Key Findings The Board lacks an adequate process for preparing, adopting or amending budgets, resulting in …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273II.3.B Establish Control – II. New York State Financial Accounting
… After appropriations are authorized by the Legislature, the State Comptroller will establish appropriation and segregation control records based on the enacted legislation. These control records assure that no … After appropriations are authorized by the Legislature the State Comptroller will establish …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlHilton Central School District – Payroll and Leave Accruals (2016M-220)
… Leave accrual usage entered into the District’s financial system was not reviewed for accuracy. Key … when they need to be adjusted because of an error. Perform periodic independent reviews of leave time accruals and time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… through September 5, 2015. Background The Highland Falls - Fort Montgomery Central School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHarborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … 2015. Background The Harborfields Central School District is located in the Town of Huntington, Suffolk County. The … operates four schools with approximately 3,350 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Opinion 2002-17
… This opinion represents the views of the Office of the State Comptroller at the time … and ventilating and air-conditioning apparatus; and (3) electric wiring and standard illuminating fixtures. The … requirements of General Municipal Law §103 (1980 Opns St Comp No. 80-5, p 2). Such services, however, would be subject …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 2002-4
… applicable laws and regulations, including any permit requirements. The town must determine that the dredging will … at most, only an incidental benefit to the private owner and will primarily serve town purposes. The dredging … and the cost of the work is charged to the town's general fund. You ask whether a town may expend current tax …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-27
… disabled fireman who is granted an accidental disability retirement allowance or a retirement for disability incurred in performance of duty … to the New York State and Local Police and Fire Retirement System in appropriate circumstances ( Mashnouk , supra ). The …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Law Pertaining to SUNY Police Officers
… been filed with NYSLRS on or before December 31, 2015. If I switch from the Employees’ Retirement System (ERS) to the … more than 25 years of service as a SUNY police officer, am I better off staying in the ERS plan? How is … 1 A SUNY transfer will take approximately six to nine months from the date we begin processing it. When we …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersComptroller DiNapoli Releases School Audits
… through 2014-15. District officials also overestimated health insurance, contractual special education and certain …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Oversight of Certified Homeless Shelter Food Services
… and Mental Hygiene (DOHMH) are adequately monitoring the food services at certified homeless shelters in New York … for tuberculosis (TB). OTDA administers New York State’s homeless housing and services programs. OTDA certifies and … in the New York Codes, Rules and Regulations (NYCRR). OTDA’s oversight includes ensuring that residents in certified …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesOversight of Hazardous Materials and Waste
… 2015 through May 4, 2018. Background The State University of New York (SUNY) is the largest comprehensive system of public education in the nation, comprising 64 autonomous … controls that provide reasonable safeguards against intentional or accidental misuse of hazardous materials. Work …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteUnified Court System Bulletin No. UCS-174
… Changes in percentage of time worked May be reported no more than five (5) payroll periods retroactive without … payments (via time entry pages) May be reported no more than nine (9) payroll periods retroactive without … pay period plus nine retroactive periods). There is no limit on retroactive payment of location pay when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesSUNY Bulletin No. SU-274
… with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected … creating Tier 6. This tier applies to employees joining a retirement system after March 31, 2012. Effective with the … 2015 Agency Actions Each agency is required to update the Retirement Plans page to change the Benefit Plan based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planSelected Aspects of Subway Station Safety
… Operations has taken appropriate steps to make all of its subway stations safe, and whether “Help Points” and “Customer … and cleanliness for the daily riders who use its 469 subway stations is one of Transit’s essential duties. This is … Training Manual requires Station Supervisors to inspect subway stations at least once every 72 hours. Division’s …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… have explained how they will address the risks that rising sea levels and extreme weather pose to coastal refineries, …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryOpinion 2002-8
… clerk's office and filed with the State Comptroller within ten days of the board's determination. You ask whether a … newspaper. The first publication must be not less than ten nor more than twenty days before the day set for the … county clerk, and filed with the State Comptroller, within ten days after the determination (Town Law §195[1]). When so …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8