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Public Health – 2023 Financial Condition Report
… in part to higher enrollment levels impacted by federal restrictions on disenrollment during the COVID public health emergency. Federal restrictions during the pandemic have also prevented the … in part to higher enrollment levels impacted by federal restrictions on disenrollment during the COVID public health …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthXII.5.D Selecting the Appropriate Location – XII. Expenditures
… revenue) must be deposited into a separate grant account. OSCEDOMAIN To be used by agencies when directing … to the purchase of land or property to a sub ledger account until receipt of a signed agreement. OSCOFSET01 OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationState Agencies Bulletin No. 1886
… Purpose The purpose of this bulletin is to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1886-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcOpinion 96-23
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (towns not exempt from) -- Exemption (of towns from court fees) TOWNS -- Liability (for court fees) CIVIL …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 89-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Recall … Initially, we note that it is well-established in this State that government by representation is the rule. Direct …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 94-19
… opinion. BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) -- Discount Bonds (amount … fund) CONSTITUTIONAL LAW -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 2010-2
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PERSONAL … district with a separately elected board of commissioners is not required to sell vehicles that are no longer needed …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2City of Rome – Solar Power Purchase Agreements (2015M-290)
… purpose of our audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, 2013 through June 30, 2015. …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290West Buffalo Charter School - Payroll (2018M-72)
… salaries included in offer of employment letters when salary changes were made. The Board did not formally approve … guidance for School officials to ensure any changes in salary or pay rate are properly authorized, approved and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Sempronius Fire Company – Financial Activities (2017M-231)
Sempronius Fire Company Financial Activities 2017M231
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231City of Mechanicville – Audit Follow-Up (2012M-162-F)
… was to assess the City’s progress, as of January 2015, in implementing our recommendations in the audit report released in February 2013. Background The City of Mechanicville is …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fCobleskill-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-educationArlington Central School District – Cooperative Services Computer Inventory (2015M-317)
… controls over the computer inventory it rents through a cooperative services agreement for the period July 1, 2014 … 11 schools with approximately 9,000 students, is governed by an elected nine-member Board of Education. Budgeted … Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/arlington-central-school-district-cooperative-services-computer-inventorySouth Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… in the Town of Binghamton in Broome County. There are no schools in operation within the District. The District has 33 … Sole Trustee, an elected District Treasurer and an elected Tax Collector. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mEast Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… Purpose of Audit The purpose of our review was to assess the District's progress as of January 2016 in implementing our recommendations in the audit reports released in 2011 and 2013. Background …
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-fTown of Stuyvesant – Procurement (2017M-54)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices … 1, 2015 through November 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed … Town of Stuyvesant Procurement 2017M54 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54West Hempstead Water District – Life Insurance (2016M-393)
… our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period January … Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure professional services for the period July 1, 2014 through April 6, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalAccounts 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-requestsFort Ann Central School District - Fund Balance Management (2018M-119)
… Fort Ann Central School District Fund Balance Management …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119