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Merrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Southampton Union Free School District – Financial Management (2024M-43)
… complete report – pdf] Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Long Beach City School District – Financial Management (2023M-147)
… balance and did not present the District’s spending plans in a transparent manner. While real property tax levies … 9 percentage points. Overestimated appropriations by an average of approximately $2.5 million annually and underestimated revenues by an average of $1.6 million annually for a three-year period. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Financial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action. Thi
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-11-9-22.pdfNew York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery
This report examines the damage the pandemic has inflicted on the RRR sectors, and considers the distribution of federal funds for businesses in the City, particularly for businesses in low- and moderate-income communities and in historically underutilized business zones.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2022.pdfMetro-North Railroad - Response Planning for Unexpected Events (2019-S-55) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) Metro-North Railroad (Metro-North) has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s55-response.pdfFraud Prevention and Detection
This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdfNew York City Budget Balanced But Economic Risks Have Grown
… expected revenues, especially tax collections, the city’s savings program and unneeded reserves in that year. “New York City’s economy continues to expand, but the risk of an economic … close projected budget gaps.” The strength of the local economy has made balancing the city’s budget easier. Since …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownCompliance With the Enough is Enough Act
… Institutions are also required to adopt an amnesty policy for alcohol and drug use; a students’ bill of rights; and comprehensive training requirements for administrators, staff, and students. Institutions must … State Education Department: Implementation of the Dignity for All Students Act ( 2016-S-28 ) … To determine if the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… today for allegedly pocketing thousands of dollars in public funds, State Comptroller Thomas P. DiNapoli … "I thank Fulton County District Attorney Chad Brown and New York State Police for their diligent work in helping us hold Ms. Hart accountable." Hart, 61, of …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftCUNY Bulletin No. CU-415
… 37 Local 384. Affected Employees Hourly EOC employees in Bargaining Unit CC represented by District Council 37 … must update the affected positions associated with the job codes listed below to reflect the change in bargaining … to CD effective 11/18/2010. Job Code Job Title 019281 EOC Assistant 019279 EOC Custodial Assistant 019277 EOC IT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-programOpinion 92-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by local law, may amend the competitive bidding provisions of its charter to provide a price preference to local vendors …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97 - 12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in matters before the planning board would not appear to raise questions as to potential prohibited interests in town contracts. The …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 2001-1
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (authority to pay overtime compensation in excess of Fair Labor Standards Act minimum requirements) … OFFICERS AND EMPLOYEES -- Compensation (overtime pay in excess of Fair Labor Standards Act minimum requirements) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Opinion 2002-10
… 119-bb(2), 119-dd(3): A town, after due notice and public hearing, may accept a gift of a privately-owned, … property within its jurisdiction, after due notice and public hearing (see also Town Law §64[8], [17-a]; 1978 Opns … procedures are followed regarding due notice and a public hearing. Whether the property in question falls within …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-13
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … the fire district fire department, and to pay for expenses in connection with the fire department's annual fund-raising … law enacted by the State Legislature provides otherwise. 1 In general, these sections of the Insurance Law provide that …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13West Seneca Fire District #6 – Financial Management (2013M-14)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over District … The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … District is a district corporation of the State, distinct and separate from the Town of Ellenburg, located in Clinton County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialSocial Adult Day Services
… To determine whether State agencies, particularly the New York State Office for the Aging (NYSOFA) and the Department of Health (DOH), are effectively overseeing Social …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesState Agencies Bulletin No. 871
… 2008 and January 1, 2009. Affected Employees All salaried (full and part-time), hourly, and per diem employees in CSEA, … Pay plus Geographic differential) as of the last day in full pay status prior to first use of Leave at Reduced Pay or … Pay plus Geographic differential) as of the last day in full pay status prior to first use of Leave at Reduced Pay or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/871-extension-military-and-training-leave-benefits-and-stipends