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Opinion 2000-3
… irrespective of whether the establishment or extension is subject to prior approval of the State Comptroller. You … of a town special district under Town Law, article 12 is required to be filed with the Office of the State … of the establishment or extension by the State Comptroller is not required. You also ask whether such a filing is …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Opinion 2002-9
… 847 lv den 52 NY2d 702, 437 NYS2d 1025). Article VIII, §1 is applicable even if the private activity is not undertaken for profit and serves a laudable purpose … if in furtherance of a proper municipal purpose. There is no violation of article VIII, §1, however, if municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Elba Central School District - Financial Management (2018M-96)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded reserves to pay $860,000 … Review reserves to determine whether they are necessary and reasonably funded. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… 31, 2016. Background The Lyon Mountain Fire District is a district corporation of the State, distinct and separate … Ellenburg and Saranac in Clinton County. The District is governed by an elected five-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… offers are awarded in accordance with GML. The District is operating within its legal authority. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Town of Brunswick – Justice Court (2017M-285)
… through July 1, 2017. Background The Town of Brunswick is located in Rensselaer County. The Town is governed by an elected five-member Town Board. Collections …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… reviewed properties with 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. … the transfer of 10 (of 37) properties with exemptions to the County as required when the new owner was no longer … agreed with our recommendations and indicated they have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Village of Muttontown - Board Oversight (2018M-251)
… procurement policy when selecting professional services, and did not periodically seek competition for those services. … audit of, Village financial records. Conduct a thorough and deliberate audit of claims before authorizing payment. … seek competition for professional service providers, and maintain all relevant documentation when obtaining …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Nesconset Fire District – Length of Service Awards Program (2014M-317)
… July 31, 2014. Background The Nesconset Fire District is a district corporation of the State, distinct and separate … from the Town of Smithtown and Suffolk County in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… not accurately apply for all applicable transportation aid and was at risk of losing aid totaling $391,494. However, … applications with the State Education Department (SED), and the aid was subsequently approved. Had officials … Key Recommendations Establish procedures for preparing and submitting transportation aid applications. Monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidVillage of Deposit – Claims Auditing (2023M-173)
… ensure compliance with the Village’s credit card policy and approved 83 credit card purchases (17 claims) totaling … funds were being expended for legitimate Village purposes and increased the risk for fraud, waste or abuse. Key … clerk complies with the Village’s credit card policy and that each claim has sufficient supporting documentation …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… Medicaid services provided. Claims were not submitted and reimbursed for 651 eligible Medicaid services provided. … procedures to ensure Medicaid claims were submitted and reimbursed. Key Recommendations Establish procedures to … eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… Medicaid services provided. Claims were not submitted and reimbursed for 1,365 eligible Medicaid services provided … manner, necessary documentation requirements were met, and disallowed claims were reviewed and resubmitted when appropriate. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Ellenville Central School District – Network User Accounts (2022M-18)
… Develop written procedures for granting, changing and disabling user access. Maintain a list of authorized user accounts and routinely evaluate and disable any unnecessary user accounts. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18XIX.1.B PCIP SFS Federal Security Roles – XIX. Project Costing (PCIP)
… a user access to the basic elements needed to create and maintain projects and the relationship with customer contracts. None … to create a project in an ‘Open’ status, maintain projects and the relationship with customer contracts. This user will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1b-pcip-sfs-federal-security-rolesNaples Central School District – Network Access Controls (2020M-82)
… Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or … Key Recommendations Regularly review network user accounts and disable those that are unnecessary. Ensure all IT users have and use their own network user accounts to access the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/naples-central-school-district-network-access-controls-2020m-82Dryden Central School District - Cash Management (2020M-61)
… earnings for the District. Officials did not develop and manage a comprehensive investment program. Officials did … available investment options. Key Recommendations Develop and manage a comprehensive investment program. Prepare … funds for investment. Solicit interest rate quotes and obtain investment information to ensure available funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… in the cafeteria fund. District officials should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review … (OGS) cooperative bids to ensure all cafeteria food and supplies are purchased in the most economical manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mTown of Franklin – Financial Operations (2014M-32)
… through October 11, 2013. Background The Town of Franklin is governed by a five-member Town Board and has a population …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Opinion 89-30
… organization for use in the organization's bus. The bus is used to provide transportation to senior citizens of the … property for proper town purposes. Therefore, since there is no statutory authority for a town to engage in the sale of … this Office has expressed the opinion that a town is generally without authority to purchase gasoline for …
https://www.osc.ny.gov/legal-opinions/opinion-89-30