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Opinion 89-4
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Banking Transactions … who is a director of a bank has a prohibited interest in the designation of the bank as a town depository unless the exception in General Municipal Law, §802(1)(a) applies. The exception …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Columbia-Greene Community College – Information Technology (2017M-213)
… Purpose of Audit The purpose of our audit was to determine if College officials ensured … Columbia-Greene Community College is located in the Town of Greenport in Columbia County. The College, which has …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Schenevus Central School District – Budgeting (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period July 1, 2012 through December 18, 2013. … was not formally established and was not funded according to statutory requirements, and the insurance and debt service …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Dalton-Nunda Central School District – Separation Payments (2015M-142)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2012 through May 28, 2015. Background … have not developed written policies or procedures to formalize the separation payment process. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Cuba-Rushford Central School District – Financial Management (2015M-125)
… Purpose of Audit The purpose of our audit was to evaluate the District’s management of financial activities for the period July 1, 2011 through …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Shoreham-Wading River Central School District – Financial Management (2017M-75)
… through December 31, 2016. Background The Shoreham-Wading River Central School District is located in the Towns of … ShorehamWading River Central School District Financial Management 2017M75 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/shoreham-wading-river-central-school-district-financial-management-2017mOgdensburg City School District – Payroll (2016M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District's payroll … The Ogdensburg City School District is located in the City of Ogdensburg and the Towns of Lisbon and Oswegatchie in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250New Lebanon Central School District – Financial Condition (2015M-222)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementStarpoint Central School District – Financial Condition (2015M-266)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2013 through September 1, 2015. … by $820,000. The District has not used its debt reserve to fund debt payments, as required. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Spencerport Central School District – Financial Condition (2016M-254)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Central School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… list did not contain specific identifying information, such as make, model or serial numbers. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… Program (Program) through a partnership among the Office of the State Comptroller (OSC), the Treasury Division of the Department of Tax and Finance (DTF/Treasury), the … System Program through a partnership among the Office of the State Comptroller the Treasury Division of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewHunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… did not: Disable 31 unneeded network user accounts (of the 225 enabled nonstudent accounts) including, but not … employed by the District. As a result, the District’s risk of unauthorized network access is increased. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andTown of Milo – Financial Condition (2020M-172)
… more realistic estimates of revenues and expenditures when developing and adopting the annual budgets. Use surplus …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172State Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… through its partners Armory Square Ventures and Hamilton Lane. The state pension fund has invested $1.6 billion in … through its partners Armory Square Ventures and Hamilton Lane …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityDiNapoli: Central NY Village Official Stole More Than $100K
… an audit and investigation by his office revealed a former official of the now-dissolved village of Altmar in Oswego … an audit and investigation by his office revealed a former official of the nowdissolved village of Altmar in Oswego …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… days. "My auditors are committed to safeguarding the funds of honest New Yorkers," DiNapoli said. "We'll stay one step ahead of the schemes used by tax cheats, and look to ensure only … auditors work cooperatively with the Department of Taxation and Finance to stop questionable refunds and to …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsJericho Union Free School District – Acceptable Use Policy (2022M-194)
… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Opinion 91-26
… OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of Ethics (adoption of by public library) -- Family Relationships (contract between public … of interest if an architectural firm is rehired by the library board …
https://www.osc.ny.gov/legal-opinions/opinion-91-26