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Opinion 96-23
… TOWNS -- Liability (for court fees) CIVIL PRACTICE LAW AND RULES, §8017: Section 8017 of the Civil Practice Law and … any other provision of this article or any other general, special or local law relating to fees of clerks, no clerk … the Attorney General to bring and defend all actions and proceedings in which the State is interested" (McLaughlin, …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Arkport Central School District – Payroll (2016M-338)
… The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August … the District Clerk’s calculations of unused leave or the payroll clerk’s calculations of separation payments. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Colonie , Village of Frankfort , Gloversville Public Library , Town of Great …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Vacating Orders – Divorce and Your Benefits
… a DRO has been filed with NYSLRS, the parties must return to court to obtain a Vacating Order. A signed agreement or a notarized letter signed by the parties is not sufficient to vacate a DRO. NYSLRS requires that the Vacating Order …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… formally documented their procedures in writing, which can lead to a lack of guidance and inconsistencies in how the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsBeacon City School District – Budget Review (B6-13-10)
… District’s general fund as of June 30, 2005. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Fabius-Pompey Central School District – Budget Review (B3-15-9)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal … are reasonable. The District’s proposed budget complies with the property tax levy limit set by statute. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Beacon City School District – Budget Review (B6-14-10)
… District’s general fund as of June 30, 2005. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Ellenville Central School District – Financial Condition (2015M-330)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … 2015. Background The Ellenville Central School District is located in the Towns of Wawarsing and Rochester in Ulster … operates three schools with approximately 1,700 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330State Comptroller DiNapoli Releases Audits
… for crime victim compensation claims, grants, and forensic rape examination (FRE) claims were made only to eligible …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
… overestimated revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 … to govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Cornwall Central School District – Financial Condition (2015M-148)
… District is located in Orange County in the Villages and Town of Cornwall and Cornwall-on-Hudson, and a portion of the Villages of Woodbury, Highland Mills and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Greenville Fire District – Capital Reserve (2014M-64)
… of Audit The purpose of our audit was to examine the District’s funding of its capital reserve for the period of … through September 30, 2013. Background The Greenville Fire District, which is governed by an elected five-member Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64East Moriches Union Free School District – Budget Review (B7-13-3)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … are reasonable. The District’s proposed budget complies with the property tax levy limit set by statute. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3East Moriches Union Free School District – Budget Review (B7-14-3)
… review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … are reasonable. The District’s proposed budget complies with the property tax levy limit set by statute Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Rocky Point Union Free School District – Financial Condition (2015M-170)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … balance. District officials have not established a formal plan stating how much would be set aside in each reserve fund, how each …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170West Buffalo Charter School - Payroll (2018M-72)
… did not update employee salaries included in offer of employment letters when salary changes were made. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Cobleskill-Richmondville Central School District – Special Education Services (2015M-345)
… provided cost-effective special education services and whether the tuition rate charged covered the cost of … Central School District is located in the Towns of Cobleskill and Richmondville in Schoharie … County. The District, which operates four schools with approximately 1,800 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-educationWynantskill Union Free School District – Payroll (2016M-66)
… of our audit was to examine the claims audit function for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $8.8 million. Key Finding District officials established adequate procedures for payroll to ensure employees were accurately paid at their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Potsdam Central School District – Payroll (2016M-161)
… Pierrepont, Potsdam and Stockholm in St. Lawrence County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161