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Opinion 90-9
… added). We are aware of no authority in the Village Law for a village board of trustees, by resolution, to limit the … balance of an appropriation, from the appropriation for contingencies, from unappropriated cash surplus or … powers, duties and functions as it shall deem necessary for effectuating or administering the board of trustees' …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Services to Workers Under the Worker Adjustment and Retraining Notification Act
… Objectives To determine whether the Department of Labor (Department) is providing appropriate and timely … – the workers and businesses in New York State. As part of fulfilling its mission, the Department, through its Division of Employment and Workforce Solutions (DEWS), administers the …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actState Agencies Bulletin No. 693
… Purpose To notify agencies that the return address on all Direct … no longer will be the Office of the State Comptroller name and address. The return address will be the employee’s … report NPAY529 (Agency W-2 Return Address Report). Refer to Payroll Bulletin No. 691 , dated January 4, 2007, for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statementsOversight of Grants (Follow-Up)
… Statewide Grants Management System, currently scheduled for April 2014, which they believe will address several of …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followGlen Aubrey Fire Company – Board Oversight (2022M-139)
… Audit Objective Determine whether the Glen Aubrey Fire Company, Inc. (Company) Board of Directors (Board) ensured compliance with … (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or … Determine whether the Glen Aubrey Fire Company Inc Company Board of Directors Board ensured …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… million in non-interest bearing accounts. Had officials considered other available investment options, BOCES may have … Solicit interest rate quotes and ensure available funds are invested to benefit BOCES operations. Consider all four …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentTown of Baldwin – Claims Auditing (2023M-113)
… with the Town’s procurement policy when purchasing propane. Key Recommendations Comply with Board policies …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Town of Cobleskill – Budgeting (2023M-138)
… of the 2023 appropriations. The Town’s preliminary budgets for the three fiscal years we examined did not include fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly approved … and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all were properly approved prior to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… $215,868 more than the amount the former chief was owed for unused leave accruals upon separating from service absent …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… to help prevent unauthorized use, access, or loss. As a result, BOCES had an increased risk of inappropriate access by users with malicious intent. In addition to sensitive … user account access and ensure these procedures are being followed. Periodically review existing network user …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… – pdf] Audit Objective Determine whether the Village of East Syracuse (Village) Board of Trustees (Board) adequately … audit village east syracuse …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… report - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners … audit Fort Hunter fire district capital reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Upper Jay Fire District – Board Oversight (2023M-24)
… The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Town of Greig – Long-Term Planning (2023M-13)
… and capital needs and has not outlined its intentions for financing future capital improvements or equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Brocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… assets) and another eight IT assets (five computers, one tablet and two other items) of unknown cost . Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentVillage of Hewlett Neck – Financial Management (2022M-35)
… budgets based on historical trends and known plans for the fiscal year. Reduce surplus fund balance to a …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35West Islip Union Free School District – Financial Management (2022M-40)
… (District) Board of Education (Board) reasonably and transparently managed fund balance and reserves. Key Findings The Board appropriated fund balance that was not needed to fund operations and was not transparent when funding reserves. The Board: … Districts District Board of Education Board reasonably and transparently managed fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40