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New York Local Government Assistance Corporation
… ) Mission Statement Created on June 11, 1990, the New York Local Government Assistance Corporation’s (“Corporation” … and the investment of funds until needed for debt service payments or operating expenses, monies in the Capital …
https://www.osc.ny.gov/debt/lgacOversight of Water Supply Emergency Plans
… or safety. Water and wastewater systems are among the 16 identified critical infrastructure sectors. Subsequent …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansOpinion 99-12
… extend) TOWN LAW, §§206, 206-a: Subject to public hearing and permissive referendum requirements, a town, in connection … may determine to spread the cost of all existing and future debt of the district over the entire district, … including existing and future extensions. You state that your town has a water district and two sewer districts, each …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 2006-10
… school district, BOCES, fire district, the State of New York or the United States government and any agency or …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10DiNapoli Releases Bond Calendar for June and July
… major public authorities during the months of June and July of 2023. The planned sales of $6.06 billion include … Executive Order primarily to coordinate the borrowing activities of the state, New York City and their respective … by the Office of the State Comptroller. The prospective calendar includes anticipated bond sales by the following …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyTransferring or Terminating Your Membership
… is covered by the other retirement system; You are on the payroll in a job that is covered by NYSLRS; and You submit a …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipBrighter Choice Charter School for Boys - Payroll (2018M-139)
… paid 15 employees who were paid $123,754 over four payroll periods during the audit period. 1 We reviewed the … audit period. … Brighter Choice Charter School for Boys Payroll 2018M139 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Andes Central School District - Cafeteria Operations (2019M-26)
… School lunch fund operating deficits averaged $67,000 over the last three years (excluding general fund transfers). The … for breakfast and second lowest for lunch as compared to all Delaware County school districts. Internal controls … could be improved. Key Recommendations Consider ways to encourage more daily participation for breakfast and lunch …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… BOCES is an association of 23 component school districts in Albany, Saratoga, Schenectady and Schoharie Counties and … were for legitimate purposes and were properly audited in a timely manner and in compliance with BOCES policy and New York State Education Law. Key Recommendations There were no recommendations as a …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mBainbridge-Guilford Central School District – Network User Accounts (2021M-118)
… (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Disable former employees’ … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/bainbridge-guilford-central-school-district-network-user-accounts-2021mBuffalo Academy of Science Charter School - Procurement (2019M-250)
… Audit Objective Determine whether a competitive process is used to procure goods and services. Key Findings The School’s procurement policy is not comprehensive. The Board did not properly approve 18 … action. … Determine whether a competitive process is used to procure goods and services …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Urban Choice Charter School - Information Technology (2019M-240)
… Immediately disable user accounts of former employees and ensure all IT users have and use their own user …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… a nonresident student and should have been billed tuition. In addition, some student records contained insufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69Panama Central School District – Financial Management (2016M-271)
… Background The Panama Central School District is located in the Towns of Busti, Harmony, North Harmony and Sherman in Chautauqua County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Menands Union Free School District – Payroll (2015M-268)
… employees’ wages and the deductions from their pay for the period July 1, 2014 through August 31, 2015. … with approximately 250 students. The District’s budget for the 2014-15 fiscal year was about $7.4 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/menands-union-free-school-district-payroll-2015m-268Chenango Valley Central School District – Capital Project Management (2016M-58)
… The Chenango Valley Central School District is located in the Towns of Chenango, Colesville, Dickinson, Fenton and Kirkwood in Broome County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/17/chenango-valley-central-school-district-capital-project-management-2016mStockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… The Stockbridge Valley Central School District is located in the Towns of Eaton, Lincoln, Smithfield and Stockbridge and the City of Oneida in Madison County, as well as the Towns of Augusta and Vernon in Oneida County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsInlet Common School District – Claims Auditing (2015M-285)
… effectiveness of the District’s claims auditing procedures for the period July 1, 2014 through August 31, 2015. … three-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $1.5 million. … claims are adequately documented and properly supported, for legitimate purposes and approved prior to payment by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Heuvelton Central School District – Payroll (2016M-322)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments … The Heuvelton Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb … and payroll review and certification were adequate to ensure that the employees we reviewed were accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322George Junior Republic Union Free School District – Tuition Billing (2015M-325)
… 30, 2015. Background The George Junior Republic Union Free School District is located in the Town of Freeville in … George Agency for Children and to students bused from area school districts. Budgeted appropriations for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015m