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Opinion 92-28
… taxes) EDUCATION LAW, §259(1); LOCAL FINANCE LAW, §24.00; REAL PROPERTY TAX LAW, §§1322, 1324: (1) Interest earned on … of school district public libraries, however, pursuant to Real Property Tax Law, §§1322 and 1324, the amount of the … moneys available (see, e.g., Education Law, §2021[21]; Real Property Tax Law, §1318), it should, consistent with the …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 94-11
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of a fire district generally may not expend district funds in connection with a celebration of the district fire … of a fire district may expend fire district funds in connection with a celebration of the district fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Collection and Use of Oil Spill Funds
… and Spill Compensation Fund (Oil Spill Fund or Fund) in compliance with applicable laws and if all expenditures … to MOSFs for each barrel of petroleum imported for use in the State. The Fund also collects fees from PBS facilities … for spills, $8 million from PBS facilities, and $5 million in federal disaster relief funding. For the same period, the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsOversight of the Farm-to-School Program (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our … the services rendered during the quarter and should detail how the recipient has progressed toward attaining the goals …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followEast Rochester Union Free School District – Procurement (2022M-56)
… District (District) officials procured goods and services in accordance with Board policies and applicable statutory … officials did not always procure goods and services in accordance with Board policies and applicable statutory requirements. Of the $1.88 million in purchases tested from 25 vendors, District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56Milford Central School District – Fund Balance Management (2022M-94)
… and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. As of June 30, 2021, surplus fund … comply with the statutory limit and use the excess funds in a manner beneficial to taxpayers. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Marion Central School District – Procurement (2022M-3)
… District (District) officials procured goods and services in accordance with the procurement policies and procedures … Board did not always ensure that competition was sought in accordance with the procurement policies and procedures … officials cannot assure taxpayers that purchases were made in the most prudent and economical manner. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3State Police Bulletin No. SP-230
… dues increase for employees represented by NYSPIA, in Bargaining Unit 62. Affected Employees Employees represented by NYSPIA, in Bargaining Unit 62 are affected. Effective Dates Effective in paychecks dated June 8, 2022. OSC Actions At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increaseReporting Formats – Enhanced Reporting
… Employers can submit their report as a file or manually in Retirement Online Report types include regular reports …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-formatsTown of Morris – Justice Court Operations (2021M-66)
… deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner. Key Findings The Justice … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … deposited disbursed recorded and reported fines and fees in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/06/11/town-morris-justice-court-operations-2021m-66Ripley Central School District – Financial Management (2021M-23)
… and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. The Board and District officials: … appropriations and appropriated fund balance, resulting in surplus fund balance exceeding the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Town of Randolph – Justice Court Operations (2021M-76)
… deposited, disbursed and reported all fines and fees in a timely manner. Key Findings The Justice accurately … recorded, deposited, disbursed and reported fines and fees in a timely manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or that all disposed of …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Millbrook Central School District – Information Technology – User Accounts (2021M-48)
… officials established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss. Key … officials established adequate controls over user accounts in order to prevent unauthorized access use andor loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/millbrook-central-school-district-information-technology-user-accountsLong-Term Care Ombudsman Program (Follow-Up)
… extent of implementation of the five recommendations made in our initial audit report, Long-Term Care Ombudsman … establish an Office of the State Long-Term Care Ombudsman. In New York, this office (hereafter referred to as the … both older adults and persons with disabilities who live in Long-Term Care (LTC) facilities, such as nursing homes, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followAccess Controls Over Selected Critical Systems (Follow-Up)
… the implementation of the two recommendations included in our original audit report, Access Controls Over Selected … of children, youth, families, and vulnerable populations in New York State. Its responsibilities encompass a wide … were able to perform. Key Findings OCFS has made progress in correcting the problems we identified in our initial …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-followAdministration of Mitchell-Lama Waiting Lists (Follow-Up)
… that affordable units were awarded in compliance with New York Codes, Rules and Regulations, Title 9, Section 1727 …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followUse of Vendor-Supported Technology (Follow-Up)
… Niagara counties, including the NFTA Metro Bus and Rail System, the Buffalo-Niagara International Airport, and …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followCompliance With Jonathan’s Law (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Compliance With Jonathan’s Law (Report 2017-S-67 ). About the Program In February 2007, Jonathan Carey, a 13-year-old non-verbal … autistic and developmentally disabled boy, died while in the care of a State facility operated by the Office of …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followTown of Patterson – Justice Court Operations (2020M-63)
… (Town) Justices collected, recorded, deposited, disbursed and reported all fines and fees in a timely and accurate manner. Key Findings … accurate manner. The Justices did not adequately account for bail, which led to them retaining $14,793 in bail funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… Falls City School District (District) students enrolled in out-of-district programs were accurately calculated and … Findings Tuition billings for District students enrolled in out-of-district programs were not always accurately … $71,000 and may have overpaid for three students in foster care and three students in McKinney-Vento status by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73