Search
State Contract and Payment Actions in November
… for costs associated with the creation of the North Country Hub for Innovative Manufacturing Nanotechnology in … design, procure and install a sensor test corridor between Syracuse and Rome for unmanned aircraft. $4 million to the … the Kosciuszko Bridge in Kings County. $2 million to the Syracuse Regional Airport Authority for renovations at …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberDanby Fire District – Claims Audit (2020M-149)
Determine whether the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were proper District expenditures.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/danby-district-2020-149.pdfSecurity Over Critical Information Systems
… The Department operates 120 computer systems to help support its activities, including four deemed critical to … its systems. Key Findings While the Department has taken a number of steps to secure its critical information systems … and procedures. The Department could also improve certain technical controls over its critical systems. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsChurchill School and Center – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports (CFRs) were … ended June 30, 2011. Background The Churchill School and Center consists of the Churchill School (Churchill), the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualBrasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… Determine whether the Brasher-Winthrop Consolidated Fire District (District) Board of Fire Commissioners (Board) … … Determine whether the BrasherWinthrop Consolidated Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Cayuga 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.pdfSea Breeze Fire District – Board Oversight (2018M-269)
Determine whether the Sea Breeze Fire District (District) Board provided adequate oversight of the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/sea-breeze-district-2018-269.pdfAndes Joint Fire District – Financial Activities (2020M-158)
Determine whether the Andes Joint Fire District (District) officials established adequate controls over cash receipts and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/andes-joint-fire-district-2020-158.pdfOpinion 89-42
… This opinion represents the views of the Office of the State Comptroller at the time it was … issued in book-entry form, which are registered in the name of the village, under the "Treasury Direct" program. … Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-42South Buffalo Charter School – Employee Compensation (2018M-1)
… July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Opinion 95-17
Whether in lieu of selling the sand and crediting the proceeds to the townwide general fund the town board may transfer the sand to a town sewer district without consideration The town board would then sell the sand to generate revenue for the sewer district
https://www.osc.ny.gov/legal-opinions/opinion-95-17Individuals with Disabilities Education Act – Federal Funding and New York
… budget includes $291 million in federal IDEA funding in FY 2025 and in each year thereafter. This accounted for … the lower levels assumed in the January Plan. Impact In FY 2025, NYSED allocated $302 million in IDEA funding to New … Bronx 1,345 312 $19,681,298 Brooklyn 2,914 432 $42,633,142 Manhattan 1,165 244 $17,046,033 Queens 1,745 315 $25,535,398 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actOpinion 88-25
… This opinion represents the views of the Office of the State Comptroller at the time it was … as all persons similarly situated are included within the classification and all such persons are similarly treated. Differentiation in classification or treatment generally will be upheld if it …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Arlington 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.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.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.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.pdfCaledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… sustained financial needs associated with constructing a new fire station and replacing old vehicles and equipment, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Opinion 89-58
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Establishment … to provide the same improvements or services. This is in response to your letter concerning the establishment of a … from the facilities of the district (Town Law, §198[4]; 1988 Opns St Comp No. 88-25, p 45; 1988 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-58