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Opinion 2005-9
… SCHOOL DISTRICTS -- Central High School Districts (training requirement for board members) EDUCATION LAW §§1901, … district of the central high school district must take the training required by section 2102-a of the Education Law if … to the central high school board after that date. The training must be taken within the first year of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Town of Victory – Justice Court (2013M-66)
Town of Victory Justice Court 2013M66
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Holland Patent Central School District – Access to the Student Information System (2016M-326)
… Herkimer County. The District, which operates four schools with approximately 1,500 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemDolgeville Central School District – System Access Controls (2016M-265)
… controls over personal, private and sensitive information in the District’s financial system and student information … The Dolgeville Central School District is located in the Towns of Fairfield, Manheim and Salisbury in Herkimer County and the Towns of Ephratah, Oppenheim and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Olean City School District – Reserve Funds (2022M-187)
… could not demonstrate that approximately $8 million held in seven of these reserves was reasonable or needed. In addition, the Board and District officials did not: Adopt … on taxpayers and withholds funds that may have been used in a more beneficial way. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Comptroller DiNapoli Releases School Audits
… fiscal years 2012-13 through 2014-15. The district used only 22 percent of its appropriated fund balance during this …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … senior citizen, veteran and other exemptions. The Assessor: Granted 28 exemptions (19 percent of those …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Comptroller DiNapoli Releases Municipal Audits
… and the proper amounts were not deducted for health insurance premiums from any of the employees’ gross pay during the … that officials paid a professional service provider and an insurance broker a total of $90,912 without soliciting …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 92-27
… could provide for the payroll deduction in this instance only by local law. The local law should provide that any payroll deduction will be made only pursuant to a revocable written request by the officer …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… not: Deposit 157 real property tax, clerk fees or water rent collections totaling $48,271 within the required time …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… 58981 Refunds Return of all or a portion of, a tax, fee, fine, etc. paid by a claimant to the State. In accordance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceTown of Lincklaen – Board Oversight (2017M-37)
… 16, 2016. Background The Town of Lincklaen is located in Chenango County and has a population of approximately 400. … Key Findings The Town accumulated significant fund balance in the general and highway town-wide funds without clear … balance policy and use excess funds as a financing source in a manner that benefits Town residents. Perform annual …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Mandatory Contributions – Enhanced Reporting
… covered under RSSL Article 22. For information about how much your NYSLRS employees contribute, please see the … until the member retires. Note: There are some exceptions to mandatory contributions. ERS members in Tiers 3 and 4 have reached their cessation date and no longer make contributions. New York State correction officers …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsBrookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… Union Free School District is located in the Town of Brookhaven in Suffolk County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesWindsor Central School District – Cafeteria Operations (2016M-130)
… to examine District officials’ management of the school lunch fund for the period July 1, 2014 through February 23, … Background The Windsor Central School District is located in the Towns of Colesville, Kirkwood, Sanford and Windsor in Broome County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130XIII.5 Alternatives to the State Travel Card – XIII. Employee Expense Reimbursement
… Overview While Business Units should encourage employees to apply for the State Travel Card, the program is voluntary. For those employees that do not wish to participate in the Travel Card program, Business Units … While Business Units should encourage employees to apply for the State Travel Card the program is voluntary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii5-alternatives-state-travel-cardOpinion 2002-16
… towns and villages, as municipal corporations, have only those powers expressly granted by statute and such …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Town of Dannemora – Part-Town Activities (2017M-215)
… $2 million. Key Findings The Town’s accounting records did not include a PT general fund. General fund PT revenues … were not properly allocated, and the Town unnecessarily taxed Town residents residing within the Village which …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Eden Central School District – Payroll (2017M-11)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which is governed by an elected seven-member Board of Education, operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11South Seneca Central School District – Financial Management (2015M-255)
… Lodi, Romulus and Covert in Seneca County and the Town of Hector in Schuyler County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255