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Selected Management and Operations Practices (Follow-Up)
… 2015-S-20 ). Background On April 14, 2011, the Governor of New York signed into law the ReCharge New York (RNY) power … not-for-profits that commit to retain or increase New York State jobs and agree to make capital investments in their …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followMontauk Union Free School District – Financial Condition (2016M-168)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2015. … The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Brunswick Central School District – Financial Condition (2014M-002)
… through June 30, 2013. Background The Brunswick Central School District is located in the Towns of Brunswick, … and 200 employees. Budgeted expenditures for the 2013-14 school year were approximately $21 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Brookfield Central School District – Financial Condition (2014M-48)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2012 through October 31, 2013. Background The Brookfield Central School District is located in the Towns of Brookfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… complete report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … We reviewed properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran and other exemptions. The Assessor: Granted exemptions without required …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… complete report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … We reviewed properties with 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Accounting and Reporting Update Focusing on GASB Statements 84 & 87
Print out presentation to follow along with the webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/gasb-84-and-87-03-18-20.pdfVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… of Delanson is located within the Town of Duanesburg in Schenectady County. The Village Board of Trustees (Board) … - the Mayor and two Trustees – governs the Village. In the 2010-11 fiscal year the Village had combined operating expenses in the general and water funds totaling $268,500 and in the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… complete report - pdf] Audit Objective Determine whether the Palmyra-Macedon Central School District (District) used … the average wireless Internet download speed was 232 Mbps, and the average ethernet cable Internet download speed was … Internet connectivity. No recommendations resulted from this audit. … Determine whether the PalmyraMacedon …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. The Board should: …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… complete report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … with 85 agricultural, nonprofit, senior citizen, veteran and other exemptions. The Assessor did not: Ensure that 68 of 85 (80 percent) …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215DiNapoli: Woman Arrested for Stealing Deceased Sister's Pension Checks
… pretending to be her deceased sister,” DiNapoli said. “My thanks to District Attorney Gonzalez for his continued …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-woman-arrested-stealing-deceased-sisters-pension-checksUtica City School District – Financial Condition (2013M-341)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … 31, 2013. Background The Utica City School District is a small city school district whose boundaries are the same as … the District has struggled with fiscal challenges due to a deteriorating financial condition. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341DiNapoli Announces State Contract & Payment Actions For March 2014
… Approvals Construction Approved a $31.2 million Office of Court Administration contract with WDF Inc. to construct the … Inc. to assist with the State’s Health Benefit Exchange ($29.2 million), the Medicaid and Child Health Plus Insurance … today his office reviewed 2379 contracts valued at $29 billion and approved more than 27 million payments worth …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-announces-state-contract-payment-actions-march-2014Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… it did not receive accurate and sufficient financial information from the Clerk-Treasurer. Unpaid property taxes …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Jefferson Central School District – Procuring Services (2021M-42)
Determine whether Jefferson Central School District (District) officials sought competition when procuring services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/jefferson-central-2021-42.pdfBainbridge-Guilford Central School District – Network User Accounts (2021M-118)
Determine whether Bainbridge-Guilford Central School District (District) officials adequately managed network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/bainbridge-guilford-2021-118.pdfOpinion 88-52
… This is in reply to your letter concerning the proposed sale to a not-for-profit corporation of real property held by … requirements of General Municipal Law, §803 prior to the sale. Article 18 of the General Municipal Law (§§800, et seq … v Wendel , 116 Misc 2d 91, 455 NYS2d 322). Clearly, a sale of real property is a "contract" within the meaning of …
https://www.osc.ny.gov/legal-opinions/opinion-88-52NYC Schools Underreporting Bullying and Harassment
… is still a work in progress,” DiNapoli said. “Even before school officials report bullying and discrimination to the … than passing a law up in Albany, which is why we rely on school districts and administrators to provide us with … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentEast Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… extra-classroom activity funds were properly accounted for during the period July 1, 2014 through June 13, 2016. Background The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroom