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Opinion 88-4
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … COUNTIES -- Powers and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL … by the certifying agency will be met." (18 NYCRR §443.3[i]). In addition, authorized agencies are required to seek to …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Unified Court System Bulletin No. UCS-266.2
… for Initiating or Terminating Payroll Deductions for Union Dues Purpose To provide the Unified Court System with … who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the … for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollComptroller DiNapoli Releases State Audits
… Uncollected Penalties (2015-F-8) An initial report issued in July 2013 found that outstanding penalties routinely had … and there was a lack of communication and information flow in the department. In a follow-up, auditors found department officials have made …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0City of Jamestown – Financial Condition (2016M-298)
… 19, 2016. Background The City of Jamestown is located in Chautauqua County and has approximately 31,000 residents. The City is governed by an elected nine-member City Council. General fund budgeted … costs and fund balance are properly recorded and reported in the general fund. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… adequately supported, recorded in the accounting records and deposited timely and intact, and whether Village employees received and used leave … Village of Ravena Departmental Collections and Leave Accruals 2017M56 …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… District is located in the Town of Ticonderoga, in Essex County, and the Town of Hague, in Warren County. The District is governed by an elected nine-member … for all transportation State aid for new bus acquisitions. Club collections were not supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraCity of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… hydroelectric power operations and software management for the period July 1, 2015 through March 9, 2017. Background … City Council, operates and maintains a variety of services for the benefit of its residents, one of which is hydroelectric power. Budgeted appropriations for the 2016-17 totaled approximately $53 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Purpose of Audit The purpose of our audit was to examine the controls over IT and the claims auditing … the IT servers and infrastructure did not have safeguards to track access and protect IT assets. No formal disaster … Key Recommendations Monitor user activity periodically to detect inappropriate usage. Develop and implement …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationCity of Niagara Falls – Financial Condition (2017M-170)
City of Niagara Falls Financial Condition 2017M170
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… District’s financial operations and use of fund balance for the period July 1, 2013 through August 31, 2014. … with approximately 5,200 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $144 … taxpayers. Ensure that budgets presented to voters for approval are transparent and include any intent to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mRandolph Central School District – Financial Management (2014M-20)
… of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20South Glens Falls Central School District – Access Rights (2012M-257)
… Purpose of Audit The purpose of our audit was to determine whether employees had appropriate access rights to the District’s financial system for the period July 1, 2011, to September 30, 2012. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Greene Central School District – Financial Condition (2016M-17)
Greene Central School District Financial Condition 2016M17
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, 2014 through March 23, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)
… and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … under which each reserve fund will be used. Ensure that club officials issue press-numbered receipts or use some …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroomFranklinville Central School District – Financial Management (2017M-49)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2013 through February 8, 2017. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Alexander Central School District – Financial Condition (2015M-227)
… financial condition for the period July 1, 2010 through August 4, 2015. Background The Alexander Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227Amagansett Union Free School District – Financial Condition (2014M-91)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through September 30, 2013. … attending kindergarten through grade six and pays tuition for 75 students in grades 7 through 12 who attend school in other districts. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $10.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Greenport Union Free School District – Financial Condition (2014M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through March 31, 2014. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203