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Fonda-Fultonville Central School District – Payroll (2015M-118)
… of our audit was to examine the District’s payroll process for the period July 1, 2013 through January 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $24.9 … payroll discrepancies before the payrolls are submitted for certification. Review the direct deposit upload document …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Cicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Village of Morris – Fund Balance (2017M-58)
… 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves approximately 600 residents. The … of actual expenditures. The Board overestimated revenues in the general fund by $358,000 (an annual average of 35 …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… user access and to review potential conflicts of interest for the period July 1, 2014 through February 29, 2016. … Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $82.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is … Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed all District checks in place of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Odessa-Montour Central School District – Financial Condition (2016M-71)
… The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in … which operates three schools with approximately 750 students, is governed by an elected seven-member Board of … officials overestimated general fund appropriations when preparing and adopting budgets. The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Oakfield-Alabama Central School District – Budgeting (2016M-172)
… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting … Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172State Agencies Bulletin No. 238
… Report will be mailed to agencies with the Auditor and Salary Determination Correction Reports. In the following pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsTransportation – 2022 Financial Condition Report
… lane miles rated poor to fair decreased by 4.7 percent in 2021. In 2021, 56.8 percent of the State’s highway lane miles were … Improved Since 2017, But Are Worse Than in Other States In 2021, New York State was responsible for maintaining 8,527 …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationVillage of East Hampton – Information Technology (2015M-187)
… 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… of at least 32 inches and wheelchair accessible lavatories in restrooms. 38 components at the Senior Center, such as … physical accessibility for the 171 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Electronic Documents Submission System (EDSS)
… a user for the purposes of establishing a user account in Online Services with the New York State Office of the … Authorizer available to establish the account. Log in Get Help Create Users and Assign Roles General Help for …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssOpinion 92-18
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (solid waste generation … to violate constitutional due process guarantees. This is in reply to your request for our opinion concerning a … of the fee attributable to the improved property included in each of the town's three refuse districts must be charged …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Opinion 89-24
… direct or indirect pecuniary or material benefit as to the result of the contract (General Municipal Law, §800[3]), and … with the principles discussed in these decisions. June 16, 1989 Anthony J. LaFache, Esq., School District Attorney …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 2005-4
… 51 NY2d 95, 432 NYS2d 679; 2000 Opn St Comp No. 2000-10, p 27; McKinney's Statutes §397). Applying these principles of … appropriate here, when a contrary conclusion would result in the disenfranchisement of voters. Therefore, … by statute (see e.g., Town Law §90 et seq .; Village Law §9-900 et seq .; County Law §100 et seq .; see also Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Opinion 90-53
… discretionary as opposed to ministerial functions) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessment Procedures … a private party to perform the function of assessing real property for the village or, to the extent they involve the … for the preparation of an assessment roll of the real property within the village (Real Property Tax Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-53State Comptroller DiNapoli Releases School Audits
… the district did not have comprehensive agreements with each bank that addressed electronic or wire transfers. … According to district officials, the board contracted with these service providers each year rather than issue a … for proposal because the providers have a long history with the district and are familiar with its needs. Levittown …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsOpinion 2004-1
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of for services of emergency rescue and … You ask whether the prohibition against the imposition of fees in General Municipal Law §209-b(4) applies to all …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 90-37
… benefits ( Feldman v Miller , 151 AD2d 754, 542 NYS2d 777; Opn No. 86-78, supra ). To fulfill its fiduciary duty, a …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 92-28
… to reimburse the school district for interest costs with respect to such notes. (5) If a school district chooses … and a city school district public library in connection with moneys for the support of the library: 1. Is interest … earmarked for library purposes. Accordingly, consistent with this statutory scheme, we believe the school district …
https://www.osc.ny.gov/legal-opinions/opinion-92-28