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Opinion 2003-4
… payment of a claim arising from a purchase order issued by one fire commissioner for the purchase of "Holiday … vests the power to contract in a board, the board may act only "as a body" and [i]ndividual members … are not, as such, … the [local government]" ( Seif v City of Long Beach , 286 NY 382 at p 388). 2 Further, it is also well established that …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Village of Palmyra - Financial Management (2019M-94)
… [read complete report - pdf] Audit Objective Determine whether the Board adopted …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Port Byron Central School District – Network User Accounts (2021M-119)
… pdf ] Audit Objective Determine whether Port Byron Central School District (District) officials ensured network user account … Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119State Comptroller Thomas P. DiNapoli Releases School District Audit
… in operations. District officials should have disabled 17 of the 113 network user accounts auditors examined. The 17 … officials should have also revoked permissions for eight of the 12 network user accounts with administrative …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditTrumansburg Central School District – Procurement (2022M-13)
Determine whether Trumansburg Central School District (District) officials procured goods and services in the best interest of the taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/trumansburg-2022-13.pdfTown of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… online banking, on her personal computer. Adequate accounting records were not maintained. Key Recommendations The Supervisor should: Collect, disburse and maintain custody of all Town funds in accordance with … proper oversight of the bookkeeper. Maintain adequate accounting records. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Accounts Payable Advisory No. 66
… Subject : Updated Reporting Process for the Theft, Loss or Misuse of State Assets Reference : … State agencies must inform OSC of any suspected and/or existing theft, loss, misuse or inappropriate action involving State funds, equipment, supplies and other assets as soon as they are …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/66-reporting-process-theft-loss-or-misuse-state-assetsUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
Determine whether Unadilla Valley Central School District (District) officials established nonresident tuition (NRT) rates for special education students in accordance with regulations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/unadilla-valley-2022-44.pdfSt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
Determine whether the St. Regis Falls Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/st-regis-falls-2021-106.pdfMerrick Union Free School District – Financial Management (2024M-64)
… the statutory limit on surplus fund balance and can result in taxpayers being taxed more than necessary. Specifically, … Maintain reserves at reasonable levels. Except as noted in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Newcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… through April 30, 2015. Background The Newcomb Central School District is located in the Town of Newcomb, Essex County. The District, which operates one school with approximately 100 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127Administration of Non-Competitive and Limited-Competition Contracts
… Purpose To determine whether the Administration for Children's Services (ACS) properly awarded, extended, and renewed non-competitive and limited-competition contracts … New York City Administration for Children’s Services: Accounting for and Contracting Children In Foster Care …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsWyandanch Union Free School District – Budget Review (B24-7-2)
… 2024-25 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to … each year, starting with the fiscal year during which the school district is authorized to issue the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Oakfield-Alabama Central School District – Procurement (2024M-103)
… Objective Determine whether the Oakfield-Alabama Central School District (District) officials complied with New York … and did not obtain competitive bids for a $54,235 public works contract, as required. Obtain competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… Determine whether employees received proper wages and overtime payments in accordance with contract terms and … tracked. Key Findings Payroll calculation errors cost the District $3,638 and errors totaling $9,100 occurred with … extra pay. Errors occurred in the leave records maintained for 13 of the 26 (50 percent) employees tested. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mBerkshire Union Free School District – Financial Condition (2015M-310)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 through August 12, 2015. Background The Berkshire Union Free School District is a special act school district located on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310DiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… as possible before the October 2023 deadline to inform public debate and ensure targeted investment. Although the … improve reporting on capital spending to better align its public data with the Governor’s recent transparency …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherFarmingdale Union Free School District – Payroll (2024M-22)
… written preapproval. Did not budget for overtime separate from other payroll expenditures. As a result, District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Guide to Financial Operations
… Guide to Financial Operations (GFO) acts as a reference source for statewide accounting policies, procedures and the … Guide to Financial Operations GFO acts as a reference source for statewide accounting policies procedures and the …
https://www.osc.ny.gov/state-agencies/gfoTown of Covington – Town Supervisor (2013M-371)
… 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371