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Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
Determine whether Cayuga County Soil and Water Conservation District (District) officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/cayuga-county-soil-and-water-2020-91.pdfCayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
Determine whether Cayuga County Soil and Water Conservation District (District) officials adequately safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/cayuga-county-soil-and-water-2020-118.pdfBerkshire Fire District - District Operations (2020M-40)
Determine whether District officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/pdf/berkshire-district-2020-40.pdfOpinion 94-11
… The district may, however, expend funds pursuant to Town Law, §176-d if the anniversary celebration of the … fire department's anniversary. You refer in your letter to a prior opinion of this Office (1981 Opns St Comp No. … of a fire district could expend district funds to conduct an anniversary celebration of the district. We …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 89-47
… section 172-d provides the requisite statutory authority for the dissolution of the two fire protection districts and … same time as town taxes. Section 181 makes no provision for the allocation of any costs, including those for debt service, between the original area of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Local Government Financial Data Release Dates
… class of local government are made available according to this schedule: Class of Local Government Release of Annual … districts is available the day after it is submitted to OSC through Open Book New York . Learn more about annual …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… examine BOCES’ calculation of employee separation payments for the period July 1, 2014 through April 30, 2016. … by the boards of the districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47 …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesHamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ procurement for the period July 1, 2014 … approximately 100 educational and administrative services to its 15 component school districts and their 15,600 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mAudits of Local Governments and Schools
… against criteria. Local officials use audit findings to improve program performance and operations, reduce costs and contribute to public accountability. To learn more about performance audits, see About Our Audits …
https://www.osc.ny.gov/local-government/auditsArlington Fire District - Purchasing (2018M-43)
Arlington Fire District - Purchasing (2018M-43)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-arlington-district.pdfHamlin Morton Walker Fire District – Financial Management (2023M-67)
audit, hamlin morton walker, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hamlin-morton-walker-fire-district-2023-67.pdfChautauqua Utility District – Banking (2017M-121)
Chautauqua Utility District – Banking (2017M-121)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-special-district-2017-chautauqua-utility.pdfAccounting and Reporting Manual for Fire Districts
Fire District Accounting and Reporting Manual
https://www.osc.ny.gov/files/local-government/publications/pdf/arm-fds.pdfReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerOpinion 2006-9
… the opinion. REFERENDUM -- Mandatory (on the transfer of property of a town sewer district to a county) SEWER DISTRICTS -- Referendum (on the transfer of property of a town sewer district to a county) TOWN LAW … be subject to the referendum requirements of that statute. Section 198(12)(b) of the Town Law provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9Opinion 94-22
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Law, §980-l provides as follows: (a) The proceeds of any charge imposed pursuant to this article shall be held by …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Islip Fire District – Capital Assets (2020M-3)
… asset inventory is maintained and District assets have a tag affixed identifying them as District properties. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Brighter Choice Charter School for Boys - Payroll (2018M-139)
… Determine whether internal controls were in place to ensure that employee compensation was accurate, supported … officials effectively designed and implemented procedures to ensure that compensation payments were accurate, and … We reviewed the gross pay calculations of these employees to determine whether salaries and pay rates were authorized, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/10/12/brighter-choice-charter-school-boys-payroll-2018m-139Buffalo Academy of Science Charter School - Procurement (2019M-250)
… by the School’s policy. Seek competition and obtain quotes for purchases, as required by the policy and as recommended …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Urban Choice Charter School - Information Technology (2019M-240)
… ensure all IT users have and use their own user accounts when accessing the network and specialized software …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240