Search
Margaretville Central School District – Financial Management (2020M-46)
… balance from 2016-17 through 2018-19 that it did not use to fund operations because of generated operating surpluses. … When unused appropriated fund balance was added back to and overstated receivables were deducted from surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Wyoming County – Selected Financial Activities (2015M-94)
… into a 17.5 year lease for office space with a private developer. The procurement policy does not provide clear …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Rye Neck Union Free School District – Information Technology (2016M-280)
… through March 31, 2016. Background The Rye Neck Union Free School District is located in the Town of Mamaroneck in … Rye Neck Union Free School District Information Technology 2016M280 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Sullivan County – Tourism Promotion Services (2014M-61)
… of the collection and expenditure of the occupancy tax for the period January 1, 2012 through August 21, 2013. … County Legislature. The County’s total 2013 appropriations for all funds were approximately $192.7 million. Key Findings … and benchmarks reflecting the County’s expectations for the use of the money. Key Recommendations Strengthen …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Broome County – Information Technology (2013M-351)
… Purpose of Audit The purpose of our audit was to determine if the County’s computerized … data and assets were properly safeguarded for the period of January 1, 2012 through August 20, 2013. Background Broome …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Sullivan County Community College – Information Technology (2017M-123)
Sullivan County Community College Information Technology 2017M123
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Newark Housing Authority – Information Technology (2017M-282)
… to adequately safeguard information technology (IT) assets for the period April 1, 2015 through August 22, 2017. Background The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, … individuals and families. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.8 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Town of Hartford – Online Banking and Information Security (2016M-385)
… the electronic financial information is adequately secured for the period January 1, 2015 through July 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 for total approximately $1.1 million. Key Findings The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Deposit Central School District - Financial Condition (2018M-204)
… Objective Determine whether District officials took action to effectively manage the financial condition of the general … Key Findings District officials have: Implemented measures to contain costs in the general fund. Over the last three … revenues have increased 5 percent. Not implemented plans to improve operating results in the cafeteria fund. It has …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Cortland County - Claims Audit and Check Printing (2018M-247)
… and apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did … for auditing claims by establishing the office of county auditor or the office of county comptroller, in accordance with law. Direct the …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Matter of Merton Simpson v. Department of Civil Service
… are African-American or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton Simpson v. Department of Civil Service. Background The New York State Department of … are AfricanAmerican or Hispanic may be entitled to part of settlement proceeds from the Matter of Merton Simpson …
https://www.osc.ny.gov/unclaimed-funds/claimants/matter-merton-simpson-v-department-civil-serviceOpinion 98-18
… the fire district or the town in which the fire district is located. In addition, you ask whether, if section 3008 … §3000). For purposes of Article 30, "ambulance service" is defined to include any: individual, partnership, … life support care, but does not transport patients, is defined as an "advanced life support first response …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 88-30
… a charge upon all the properties in the district. This is in response to your inquiry concerning the authority of a … the water district water system. You state that the town is in the process of establishing a water district under … from the village unless the owner develops a private, on-site water supply. You ask whether, under these …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Opinion 90-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the time the hydrants became operational or only from the date of the written rental agreement. You also ask whether … obligated to pay the waterworks corporation for the rental of the fire hydrants from the time the hydrants became …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Opinion 88-78
… have a chief of police. TOWN LAW, §150: Village property is exempt from real property tax assessments for maintenance … department and, if so, what prior notice of such action is required? (2) If the town hires four full-time police … respect to their rank? (4) If the transfer of personnel is not feasible, how may the village receive additional …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Definitions – Contribution Stabilization Program
… Normal Rates Employer contribution rates for each retirement plan are determined annually by … Comptroller. The Actuary determines the present value of current and future retirement benefits based on the actuarial …
https://www.osc.ny.gov/retirement/employers/csp/definitionsOpinion 90-17
… in the next succeeding assessment of town taxes. This is in reply to your inquiry relating to the use of surplus … without consideration, to the town in which the district is located. You ask whether surplus moneys of the fire … for the surplus moneys of the district. Consequently, it is our opinion that those moneys must be distributed as …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 88-73
… reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the … by Town Law, §55-a to establish such a fund. There is no general authorization for towns other than suburban … located within such municipality. . ." Accordingly, it is our opinion that, absent special legislation (see, e.g., L …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Use of Vendor-Supported Technology (Follow-Up)
… including approximately 546 desktops/workstations and 250 servers that support 30 databases. As a public benefit …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… revenues: $1.07 billion from VLT casinos, including $917 million as education aid; $183.7 million from commercial …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-follow