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Opinion 2000-3
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … to Town Law, §194(2). Thus, if a district or extension does not fall within the criteria set forth in subdivision 6 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… [read complete report - pdf] Audit Objective To determine whether: The Board of Trustees provided adequate … The Board improperly delegated claims audit duties to the School District’s claims auditor. Compensatory time … The Board should thoroughly audit and approve claims prior to payment. Library officials should review leave accrual …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126Opinion 2001-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … property. A fire district, however, may not offer rewards in connection with other matters. 1982 Opns St Comp No. … Comp No. 92-41, p 105; 1986 Opns St Comp No. 86-34, p 55). In furtherance of these purposes, fire districts have only …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/valley-stream-union-free-school-district-thirteen-2023-178.pdfLyndon Fire District – Disbursements (2022M-132)
Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndon-fire-district-2022-132.pdfUnclaimed Property Relating to Sales Finance Companies and Insurance Premium Finance Agencies
Unclaimed property subject to Section 1313 of the Abandoned Property Law includes any amounts held or owing by a company or agency payable to a person or entity
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/sales-finance-companies.pdfMenands Union Free School District – Information Technology (2021M-78)
Determine if the Menands Union Free School District (District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/menands-2021-78.pdfDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
Determine whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners (Board) ensured receipts were deposited, recorded and reported and disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/delhi-joint-district-2020-142.pdfUnclaimed Property Relating to Title Insurance Companies
Unclaimed property subject to Section 1317 of the Abandoned Property Law includes any amounts held or owing by a domestic or foreign title insurer or its agent
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/title-insurance-companies.pdfAudit Response Timeframe
… (Titus) / S.5448 (Skoufis) – Relates to the timeframe for the implementation of recommendations included within final reports for corrective action. Memo Bill Text Status … Relates to the timeframe for the implementation of recommendations included within …
https://www.osc.ny.gov/legislation/audit-response-timeframe-0Audit Response Timeframe
… – Relates to the timeframe for the implementation of recommendations included within final reports for … Status … Relates to the timeframe for the implementation of recommendations included within final reports for …
https://www.osc.ny.gov/legislation/audit-response-timeframeState Agencies Bulletin No. 1923
… Purpose The purpose of this bulletin is to notify agencies of an increase in dues for Police … deduction for union dues (Deduction Code 483) from $38.96 to $50.65. Agency Actions Agencies must notify affected … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … State Agencies Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1923-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseTow of Lisle – Highway Department Long-Term Planning (2022M-183)
audit, town, lisle, highway department, long-term planning
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lisle-town-2022-183.pdfTown of Putnam – Accounting Records and Reports (2022M-188)
town, putnam, audit, records, reports
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/putnam-town-2022-188.pdfTown of Seneca Falls – Audit Follow Up (2018M-144-F)
audit, follow up, town, seneca falls
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/seneca-falls-town-2018-144-F.pdfJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
Determine whether Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used competitive methods when procuring goods and services.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-lewis-hamilton-herkimer-oneida-board-of-cooperative-educational-services-2022-128.pdfCertification for Payment of Pre-Adjudicatory Settlement Agreements - AC 3300
Certification for Payment of Pre-Adjudicatory Settlement Agreements - AC 3300
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3300s.pdfMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
Determine whether Morley Volunteer Fire Company (Company) officials provided oversight of financial operations to ensure funds were safeguarded.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/morley-volunteer-fire-company-2023-154.pdfTown of Tompkins Fire District – Board Oversight (2023M-33)
town, tomplkins, fire district, audit, board oversight
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tompkins-fire-district-2023M-33.pdf