Search

Middleburgh Central School District – Financial Condition (2013M-206)

… difficulties, they have come to rely on using surplus funds to finance operations, and are close to depleting those funds. District officials did not update the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206

Bath Central School District – Reserves (2016M-401)

… in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben County. The District, which operates … inaccurately reported one reserve totaling $330,000 and overfunded two reserves totaling approximately $297,000. … of funds to be reserved, how each reserve will be funded and when the balances will be used to finance related costs. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401

Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)

… 7 million were not submitted to SED, as required, for the Commissioner of Education’s (Commissioner) approval. Six change orders totaling $155,173 were approved by the Commissioner for $74,002 . The Assistant Superintendent for …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-orders

Three Village Central School District – Financial Operations (2021M-141)

… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141

Johnstown Public Library – Cash Receipts (2014M-304)

… which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the Mohawk Valley … Cash collections are stored in an unlocked cabinet and various collections were not deposited in a timely manner. The Budget and Finance Committee does not review or audit monthly cash …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304

Otisco Fire District – Financial Operations (2016M-415)

… the District’s financial activity, review monthly reports and ensure District audit requirements were met for the … District is a district corporation of the State, distinct and separate from the Town of Otisco in Onondaga County. The … The Treasurer did not present bank reconciliations and bank statements to the Board for review. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415

Brighton Memorial Library – Board Oversight (2015M-116)

… The Library had accumulated over $760,000 in private funds as of the end of 2014, with no formal written plan to use the money. Most of the private funds are improperly invested at unauthorized financial …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… (Chemung) and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and … audit town Chemung intermunicipal consolidation agreement …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

Village of Waterford – Board Oversight (2022M-70)

… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …

https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70

Cohoes City School District – Medicaid Reimbursements (2022M-107)

… services provided. Ensure, session notes are entered in the billing system in a timely manner. Ensure billing reports are reviewed every …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107

Port Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)

… Department (SED) regulations. Only teaching staff and teaching assistants at the middle school were offered the … maintain documentation to support attendance for training and we were unable to determine which staff members … Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-training

Malone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)

… to support attendance for the training was not maintained and we were unable to determine the staff who attended and completed the training. Key Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as required. Such …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-york

Shelter Island Union Free School District - Fund Balance (2020M-23)

… prepared or implemented corrective action plans (CAPs) to previous audits. Key Recommendations Reduce surplus … the employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23

Town of Beekman – Misappropriation of Cash Receipts (2015M-41)

… five-member Town Board, is located in Dutchess County and has a population of approximately 15,000. In February … larceny in the theft of $390,178 from the Town and, on March 5, was charged with grand larceny related to … was not deposited into any of the Town’s bank accounts and cannot be accounted for. The Board did not adequately …

https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41

State Agencies Bulletin No. 960

… to select a Contribution Status of “Contributing” and an Election Option Code of “SEO” (Standard Election Option). Although all agencies will have the ability … Date of Membership per the information provided in the *Election Date field. Enter the Benefit Plan of “ ERSBT5 ” in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/960-new-tier-5-benefit-structure-new-york-state-employees-retirement-system

Opinion 2003-1

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …

https://www.osc.ny.gov/legal-opinions/opinion-2003-1

Opinion 89-9

… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory … deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a deceased …

https://www.osc.ny.gov/legal-opinions/opinion-89-9

Opinion 88-9

… Prior to such delegation, the town board must call and conduct a public hearing on the increase or improvement … enlargement of the district's pumping, filtration and purification facilities. You also state that no town … in accordance with the provisions of sections 202-b and 216 of the Town Law. Section 202-b of article 12 of the …

https://www.osc.ny.gov/legal-opinions/opinion-88-9