Search
Valley Stream Central High School District – Payroll (2016M-19)
… Stream UFSD Thirteen, Valley Stream UFSD Twenty-four and Valley Stream UFSD Thirty. The District, which operates … have effectively ensured the accuracy of salaries and wages paid to employees. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19Garden City Union Free School District – Overtime (2016M-382)
… are properly authorized. Key Recommendation The Board and District officials should establish an overtime policy or … procedures that requires employees use the request form and that addresses the approval of overtime for emergencies …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Ithaca City School District – Financial Condition (2015M-318)
… City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two towns in Tioga County. Governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Village of Irvington – Selected Financial Activities (2015M-265)
… purpose of our audit was to examine cell tower revenues and the Village’s cash disbursements for the period June 1, … any new amendments relating to the delinquent carrier and was unable, therefore, to determine the exact amount owed …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… is located in the Town of Southampton in Suffolk County and has a population of approximately 3,100. The Village is … with the Point System. Key Recommendations Review and amend the Village’s Point System, as necessary, to ensure …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Village of Springville – Procurement (2016M-330)
… The Village of Springville is located in Erie County and has a population of approximately 4,300. The Village is … addressing the procurement of professional services and prescribing methods for soliciting competition for such …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Village of Schuylerville – Procurement (2014M-228)
… The Village of Schuylerville is located in Saratoga County and has a population of approximately 1,400. The Village is … use competitive procedures for the procurement of goods and services as required by statute. A purchase awarded by …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Troy City School District – Payments for Unused Leave Accruals (2020M-167)
… payments totaling $270,000 that were paid to 14 employees and found District officials accurately calculated the … beyond the scope of this audit, they are being reviewed and are in the process of being adjusted. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/troy-city-school-district-payments-unused-leave-accruals-2020m-167Lake Placid Central School District – Transportation State Aid (2023M-95)
… Ensure that transportation State aid is applied for and received. File the appropriate State aid applications for … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95City of Elmira – Audit Follow-Up (2017M-90-F)
… The City of Elmira (City) is located in Chemung County and has a population of approximately 28,200. The City is … five recommendations were partially implemented and one recommendation was not implemented. …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fTown of Warrensburg - Procurement (2014M-96)
… in Warren County, has a population of approximately 4,100 and is governed by an elected five-member Board. Budgeted … Findings The Town’s purchasing policy was adopted in 1992 and has not been reviewed or adopted annually as required by …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… exemptions, retain documentation to support eligibility and periodically verify that those granted exemptions … Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Northern Adirondack Central School District – Leave Accruals (2020M-50)
… Discuss overpayments with the District’s legal counsel and take appropriate action to recover funds. Except as … officials generally agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Elba Fire Department – Controls Over Financial Activities (2014M-286)
… provides fire protection services for the Village and for residents outside the Village pursuant to a contract … payment to ensure that they are for appropriate purposes and supported by adequate documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… fire protection services to the Town’s northern area and is governed by a seven member Board. During 2013, revenues totaled approximately $345,000 and disbursements totaled approximately $307,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overState Agencies Bulletin No. 958
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in … To notify agencies of a new insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/958-new-deduction-code-540-nyscopba-long-term-careOpinion 89-7
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (additional compensation for … is to meet annually, generally on the third Tuesday in May and so many days thereafter as the board deems necessary, to … changes in assessments determined by the board ( id .), and mail to each complainant a notice of the board's …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Opinion 95-27
… to court orders or judgments) SCHOOL DISTRICTS -- Powers and Duties (submission of claims for adjustments in the … judgment will be barred unless the court order or judgment and other required data are filed with the State Comptroller … commencing [January 1, 1996], such court order or judgment and any other data required shall be filed with the …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Opinion 99-6
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Revenue Anticipation Notes (issuance in … the term "revenue" is defined as including "taxes" and "moneys" (Local Finance Law, §25.00[a][5]). The term … that public authorities have an existence separate and apart from the State, even though they exercise …
https://www.osc.ny.gov/legal-opinions/opinion-99-6IX.9.A Transfer Authorizations – IX. Federal Grants
… referred to as "Omnibus Article VII language bills" and provide the authorizations necessary to transfer federal … not limited to: Personal services; Department operations; and Employee fringe benefits. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizations