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Wyandanch Union Free School District - Budget Review (B19-7-1)
… at least 60 percent of District residents vote to exceed this statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Parkland Alienation (2014-MS-5)
… of Onondaga [pdf] and Nassau [pdf] ; the Villages of Port Jefferson [pdf] and Round Lake [pdf] ; and the City of …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… is governed by a Board of Trustees, which comprises four elected Trustees and an elected Mayor. Budgeted appropriations for the general, water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Opinion 88-38
… that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) … including the City of New York are exempt from the filing fees imposed in connection with appeals to the Appellate …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 96-2
… This opinion represents the views of the Office of the State … also McKinney's Statutes, §397). Since the special act in this instance expressly authorizes the creation of a … for the district is imposed by the village. In support of this conclusion, we note that the Court of Appeals has …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Refunding Local Debt
… Simplified Procedures for Local Governments Seeking the Comptroller's Approval of … following procedures. I. COVER LETTER . An application for approval of a present value savings certificate should … should include each of the documents listed below (except for item f, which should be filed in accordance with the …
https://www.osc.ny.gov/debt/refunding-local-debtUnified Court System Bulletin No. UCS-208
… of OSC’s automatic processing of the December 2014 Uniform and Uniform Blazer Allowance Payment and provide instructions for payments not processed automatically. Affected Employees … of OSCs automatic processing of the December 2014 Uniform and Uniform Blazer Allowance Payment and provide instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-208-december-2014-unified-court-system-ucs-uniform-and-equipmentOpinion 96-4
… of general reserve fund); (authority to supersede village budget procedures) -- Real Property (payment of proceeds of sale of village property to third party for benefit of village) MUNICIPAL FUNDS -- Budget Procedures (authority to … the disposition of the proceeds of the sale of certain village owned real property …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Violating the Terms of a DRO – Divorce and Your Benefits
… option and name the ex-spouse as beneficiary, the terms of that DRO will supersede any other designation. Problems can occur when a DRO is not on file at the time of a member’s retirement. If the member elects an option or … pension payment option election is changed, the retirement benefit will be recalculated. Any overpayments made to the …
https://www.osc.ny.gov/retirement/members/divorce/violating-terms-droRetirement Estimates – Divorce and Your Benefits
… The court may ask for the present or accrued value of the … Online benefit calculator or the Quick Calculator on our website for a projection of anticipated benefits. For …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesVillage of Bemus Point – Clerk-Treasurer (2022M-38)
… and disburse Village funds and was arrested in February 2021 and charged with grand larceny, falsifying business … official misconduct. In December 2021 she pleaded guilty to petit larceny and paid restitution to the Village. The … tax reports or remit payments totaling $40,837. As a result, the Village was assessed penalties and interest of …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… lacked adequate documentation that competitive bids or quotes were obtained or not required, itemized receipts or …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Randolph Central School District – IT Asset Management (S9-22-22)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit school randolph IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Saugerties Central School District – IT Asset Management (S9-22-05)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit school saugerties IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/saugerties-central-school-district-it-asset-management-s9-22-05Ticonderoga Central School District – IT Asset Management (S9-22-23)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit school ticonderoga IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/ticonderoga-central-school-district-it-asset-management-s9-22-23East Quogue Union Free School District – IT Asset Management (S9-22-8)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … east quogue audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Wheelerville Union Free School District – Unused IT Asset Inventory (2022M-2)
… at high risk of potential theft and misuse of personal, private or sensitive information, or unauthorized access to the network. Key Recommendations Ensure IT asset …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/wheelerville-union-free-school-district-unused-it-asset-inventory-2022m-2City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… 1, 2014 through April 30, 2015. Background The City of Utica is located in Oneida County and has a population of … City of Utica Parking Violation Enforcement and Collection 2015M219 …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Village of Hunter – Financial Operations (2023M-164)
… report – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed Village financial operations. Key Findings The Board and … Determine whether the Village of Hunter Village Board of Trustees Board and …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Evergreen Charter School – Credit Card Purchases (2024M-143)
… properly approved or adequately supported, it could result in inappropriate or fraudulent charges or unauthorized … action. Appendix B includes our comments on issues raised in the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143