Search
Opinion 99-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … legal education ("CLE") requirements for attorneys in New York State. The tuition charge would be in addition to …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Middle Island Fire District – Budgeting Practices (2013M-93)
… audit was to examine the District’s budgeting practices for the period January 1, 2011, to November 30, 2012. … Fire Commissioners. The District’s budgeted expenditures for 2012 were $3,417,000. Key Findings During the four-year … did not calculate its statutory spending limits correctly for 2009 through 2013, resulting in budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93City of Newburgh – Budget Review (B6-15-24)
… and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … uncollectible taxes. The City faces potential increased salary costs when two expired contracts are settled. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24LaFargeville Central School District – Financial Condition (2016M-216)
… Purpose of Audit The purpose of our audit was to assess the District`s financial condition … School District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Horseheads Central School District – Financial Condition (2016M-138)
… Purpose of Audit The objective of our audit was to examine the District’s financial … Horseheads Central School District is located in the Towns of Baldwin, Big Flats, Catlin, Erin, Horseheads and Veteran …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Williamsville Central School District – Financial Management (2016M-274)
… Central School District is located in the Towns of Amherst, Clarence and Cheektowaga in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… was to analyze the school lunch fund’s financial condition for the period July 1, 2015 through June 24, 2016. Background … Board of Education. Budgeted school lunch appropriations for the 2016-17 fiscal year total $513,020. Key Findings … self-sufficient. The District’s productivity level for meals per labor hour (MPLH) is below the industry …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Red Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2014 through … the Board adopted inflated budgets each year, excess fund balance levels increased and more property taxes were levied …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Village of Woodridge – Financial Condition (2013M-172)
… to April 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The … fiscal year was $2,624,362. Key Findings The Village is in better financial condition than it was during our previous audit; this is partially attributed to the budgets adopted by the Board. …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Monticello Joint Fire District – Fiscal Operations (2017M-80)
… through January 17, 2017. Background The Monticello Joint Fire District is a district corporation of the State, … Village of Monticello in Sullivan. The District provides fire protection to over 15,300. The District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Town of Milford – Financial Condition (2013M-355)
… through August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an elected Town Board comprising the Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… The Central New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a centrally located …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overVillage of Painted Post – Board Oversight (2017M-92)
… was to examine the Board’s oversight of Village activities for the period July 1, 2015 through October 24, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year for the general, water and sewer funds totaled approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Campbell-Savona Central School District – Financial Condition (2015M-42)
… as planned. The District's fund balance has remained excessive. Key Recommendations Adopt budgets that include the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, 2012 … 1, 2013 through November 24, 2015. Background The East Rochester Union Free School District is located in the Towns of East Rochester, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Background The Norwich City School District is located in Chenango County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Purpose of Audit The purpose of our audit was to examine the District’s transportation … The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins County and two towns in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationTown of Albion – Supervisor’s Records and Reports (2024M-111)
… (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town … practices by maintaining complete and accurate accounting records and financial reports. As a result, the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111NYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by NYSARC, Inc. – NYC … June 30, 2014. Background NYSARC is a New York City-based not-for-profit organization authorized by SED to provide … we could not determine if the $3,022,083 should have been charged to the school-age cost-based program. We …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualNorth Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89