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Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board’s … oversight resulted in a lack of transparency with the public regarding the condition of the CFO’s records and the … the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law Section …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Oversight of the STEM Incentive Program
… Purpose To determine if the Higher Education Services Corporation (HESC) is effectively monitoring the Science, Technology, … mission includes ensuring that students have access to a college education and an understanding of their financial aid …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programSecurity Self-Assessment – Information Technology Governance
… IT security training?” The question is followed by a prompt to record the date(s) of training and who attended, … of the inventory listing and review it for reasonableness (i.e., does the inventory make sense given what you know about … return it. In any event, the governing board will probably need to speak with IT personnel and other key staff who play …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentState Comptroller DiNapoli Releases School & Municipal Audits
… and two of the fundraisers. Registration forms for 26 of 36 sports leagues were not maintained. The former director … in health insurance appropriations; this appropriation is $3.4 million, or 43%, more than the $7.9 million projected …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and Accounting System (NYBEAS). Typically, organizations that participate in NYSHIP (e.g., State agency, local government, and school … Administrators (HBA) that process eligibility transactions in NYBEAS. Civil Service sends CVS Health daily files of …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Main-Transit Fire Department – … payment was supported and accurate. Rush-Henrietta Central School District – Credit Cards and Purchase Cards (Monroe … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… after retirement or in the event of disability or death. It is important that you maintain an up-to-date understanding of … important that you claim all that service, as early as possible, because records documenting your previous service …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Opinion 93-32
… related to the subject matter of the inquiry (1991 Opns St Comp No. 91-60, p 162; see also 1991 Opns St Comp No. 91-2, p 5; Ronan v Levitt , 73 Misc 2d 35, 38, … to records (Public Officers Law, §89[6]; see St. Joseph's Hospital v Axelrod , 74 AD2d 698, 425 NYS2d 669, app den 49 …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 91-37
… in the opinion. FINES AND PENALTIES -- Disposition of Parking Fines (received by city parking violations bureau for violations of Vehicle and … parking fines and penalties. 1981 Opns St Comp No. 81-85, p 86 is superseded to the extent it is inconsistent herewith. …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Opinion 2000-2
… LOCAL LAWS -- Municipal Funds (expenditure by village to promote literary, graphic, dramatic and performing arts) … A village, by resolution, may provide for bands, movies and similar events as part of its recreation, senior … not-for-profit agencies accepting federal funds pursuant to the National Foundation on the Arts and Humanities Act of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… The economy of New York’s Finger Lakes region has been bolstered by recent growth in the … by New York State Comptroller DiNapoli. "As the economy of the Finger Lakes transforms, the region will benefit from …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesSprings Union Free School District - Payroll (2018M-222)
… Develop and implement procedures to ensure that employees are paid in accordance with contracts and CBAs. Implement and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222BOCES Milk Bidding (2018-MS-2)
… [pdf] , Dutches [pdf] , Onondaga-Cortland-Madison [pdf] , and Monroe 2-Orleans [pdf] . Audit Objective Determine … districts (districts). Bidding cooperatively: Maximized buying volume and allowed districts to receive the lowest … Key Recommendation Consider other bidding methods, such as a cooperative purchase, to maximize buying volume when …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Edinburg Common School District – Tax Collection (2016M-233)
… through August 31, 2015. Background The Edinburg Common School District is located in the Towns of Edinburg, North … appropriately collected and recorded. … Edinburg Common School District Tax Collection 2016M233 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Schenevus Central School District - Financial Condition (2018M-83)
… the declining financial condition of the general and school lunch (cafeteria) funds. Key Findings Total general … planned to initiate corrective action. … Schenevus Central School District Financial Condition 2018M83 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Elmsford Union Free School District – Fixed Assets (2017M-147)
… controlling inventory and procedures for maintaining fixed asset records. Ensure that all fixed assets with values that … identifying them as District property. Review fixed asset records each year and ensure that they are accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Washingtonville Central School District – Financial Condition (2017M-129)
… March 17, 2017. Background The Washingtonville Central School District is located in the Town of Blooming Grove and … that benefits the District. … Washingtonville Central School District Financial Condition 2017M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Catskill Central School District – Financial Management (2017M-134)
… to review the District’s financial management practices for the period July 1, 2015 through March 28, 2017. … Board of Education. The District’s budgeted appropriations for the 2016-17 fiscal year totaled approximately $39.4 … was to review the Districts financial management practices for the period July 1 2015 through March 28 2017 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Brookfield Central School District – Claims Audit Process (2018M-6)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately … The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6South Country Central School District – Information Technology Inventory (2017M-219)
… Because neither the accounting department nor the network specialists provided inventory information timely, the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventory