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City of Rome – Solar Power Purchase Agreements (2015M-290)

… Background The City of Rome is located in Oneida County and has a population of approximately 35,000. The City is governed by an elected Mayor and eight-member Common Council. The City has entered into two power purchase agreements and lease agreements with a solar company that provides …

https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290

Accounts Payable Advisory No. 61

… cases, an agency may request that BSE expedite our review and approval of vouchers to create a payment sooner than the … be able to demonstrate to BSE that expediting the review and approval of vouchers will provide a significant, material … but are not limited to, emergencies (e.g., public health and safety), vendor cash flow concerns, or Prompt Payment …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requests

Fort Ann Central School District - Fund Balance Management (2018M-119)

… fund balance is in compliance with statutory limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce District property taxes. Adopt … 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/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119

West Buffalo Charter School - Payroll (2018M-72)

… totaling $1.4 million for the period July 1, 2016 through January 7, 2018. Except for some minor discrepancies, …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72

Sempronius Fire Company – Financial Activities (2017M-231)

… with the Three Town Fire District in Cayuga County and provides fire protection services for the Towns of Niles and Sempronius. The Company is governed by a five-member … perform an annual audit of the Treasurer’s records. Profit and loss (P&L) statements were not prepared for fundraising …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231

City of Mechanicville – Audit Follow-Up (2012M-162-F)

… The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City’s government … services mainly through real property taxes, State aid and fees charged to residents. Results of Review Based on our … two recommendations were partially implemented and three recommendations were not implemented. … City of …

https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-f

Cobleskill-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 … School District is located in the Towns of Cobleskill and Richmondville in Schoharie County. The District, which … cost-effective special education services to its students and the rates it charged other districts were reasonable. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/cobleskill-richmondville-central-school-district-special-education

Arlington Central School District – Cooperative Services Computer Inventory (2015M-317)

… Beekman and Union Vale and portions of the Towns of Hyde Park, Wappinger and Pawling, Dutchess County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventory

South Mountain Hickory Common School District – Cash Disbursements (2016M-109)

… by an elected Sole Trustee, an elected District Treasurer and an elected Tax Collector. Budgeted appropriations for the … 2015-16 fiscal year were $427,903. Key Finding The Trustee and Treasurer ensured that disbursements were for proper District purposes and adequately supported. Key Recommendations There were no …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016m

East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)

… our recommendations in the audit reports released in 2011 and 2013. Background The East Ramapo Central School District … was fully implemented, one was partially implemented and three were not implemented. Of the 11 audit … seven were partially implemented, two were not implemented and one was not applicable. … East Ramapo Central School …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-f

Town of Stuyvesant – Procurement (2017M-54)

… The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member Board of Trustees. … for its general fund totaled approximately $468,000 and highway fund totaled $486,000. Key Findings The procurement policy excludes professional services and does not require competitive methods to be used when …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54

West Hempstead Water District – Life Insurance (2016M-393)

… is located in the Town of Hempstead in Nassau County and serves a portion of the Town. The District is governed by … In 2015, revenue totaled approximately $4.1 million and expenditures totaled approximately $3.5 million. Key … Key Recommendation Review the life insurance policies and consult with District counsel to take steps to ensure …

https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393

Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)

… Audit The purpose of our audit was to review the process and procedures used to procure professional services for the … Free School District is located in the Town of Lewisboro and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professional

Opinion 2005-4

… v Mann , 113 Misc 2d 980, 450 NYS2d 275; 1987 Opns St Comp No. 87-65, p 98; 1987 Opns St Comp No. 87-90, p 132). Additionally, as a rule, the explicit … Bush v Salerno , 51 NY2d 95, 432 NYS2d 679; 2000 Opn St Comp No. 2000-10, p 27; McKinney's Statutes §397). Applying …

https://www.osc.ny.gov/legal-opinions/opinion-2005-4

Opinion 2003-3

… with providing fire protection and other emergency services to the local government sponsor of the program (see … of the General Municipal Law provides, in part, that "[a]ny service awards provided to an active volunteer firefighter …

https://www.osc.ny.gov/legal-opinions/opinion-2003-3

Opinion 91-47

… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing of an objection to … charged by a Surrogate's Court. Such objections are made in a proceeding other than probate and the fee is properly … for a fee of $60 with respect to an "objection or answer in any action or proceeding other than probate." Other …

https://www.osc.ny.gov/legal-opinions/opinion-91-47

State Agencies Bulletin No. 1189

… to process the new EMPLID value. Review payroll-related forms to identify those that contain SSN but should be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-based

Opinion 88-43

… WORKERS' COMPENSATION LAW, §25(4): When deputy sheriffs and county corrections officers are injured in the performance of official duties and are paid their salaries under General Municipal Law, … is in reply to your letter with respect to deputy sheriffs and county corrections officers who sustain injuries in the …

https://www.osc.ny.gov/legal-opinions/opinion-88-43