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Collection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… in our initial audit report, Collection of Special Hauling and Divisible Load Overweight Permit Fees (Report 2014-S-52 … Department of Transportation (Department) is responsible for regulating the movement of oversize and overweight … hauling permit is generally used to move a single piece of equipment or other item that exceeds legal dimensions for the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… of Audit The purpose of our audit was to examine the District’s financial condition and budgeting practices for the period July 1, 2012 through September 4, 2015. Background The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Compliance With School Safety Planning Requirements (Follow-Up)
… (City Regulations) provide additional guidance. For example, DOE’s District Safety Team must develop a …
https://www.osc.ny.gov/state-agencies/audits/2024/01/11/compliance-school-safety-planning-requirements-followSaranac Central School District – Payroll (2015M-298)
… of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through September 30, 2015. Background The Saranac Central School District is located in the Towns of Beekmantown, Black …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
The audit was to examine the District’s overtime for non-instructional employees for the period July 1, 2015 through December 1, 2016.
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-baldwin.pdfGreenport Union Free School District - Bank Reconciliations (2019M-161)
… Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Town of Hartford – Online Banking and Information Security (2016M-385)
… and determine if the electronic financial information is adequately secured for the period January 1, 2015 through … and has a population of approximately 2,270. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Tuxedo Union Free School District – Financial Condition (2015M-360)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 through August 4, 2015. Background The Tuxedo Union Free School District is located in the Town of Tuxedo in Orange …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… purpose of our audit was to examine the timeliness of the District’s transportation State aid submissions for the period July 1, 2013 through May 25, 2017. Background The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mII.3.C Budget Execution – II. New York State Financial Accounting
… services, travel, contractual services, equipment, fringe benefits, etc.). Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionOpinion 92-18
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (solid waste generation … LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments … evaluating whether a particular property is benefited by a public improvement, ". . . the test to be applied is not how …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2015. Background The Greater Amsterdam School District is located in the City of Amsterdam, the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Alden Central School District – Financial Management (2016M-372)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2012 through September 2, 2016. Background The Alden Central School District (District) is located in the Towns of Alden, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… adding mitigating controls. A privately contracted payroll vendor has access to the YCIDA’s bank account to withdraw … mitigating controls. Discontinue allowing the payroll vendor to access the bank accounts. IDA officials agreed with …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andSolvay Union Free School District – Payroll (2017M-257)
… of Audit The purpose of our audit was to determine whether District officials ensured the accuracy of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, 2017. Background The Solvay Union Free School District is located in the Towns of Geddes and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257DiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… revenue, inclusive of $2 billion in federal matching funds for SAS Phase 2. The MTA must work with its federal … plan and update its agreements on SAS to retain matching funds with a future revenue source. The MTA has fortunately …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… of Sublime Medical Transportation and Heather Smith an employee/driver for the company, for the alleged theft of …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidOpinion 91-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… submitted to the Board for review that includes a summary statement of projected use and need of the reserve funds. … by the Business Administrator does not include a summary statement. As a result, the Board’s ability to monitor the … Ensure that the Business Administrator includes a summary statement of the projected use and need of reserve funds in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsGreenville Central School District – Information Technology (2016M-221)
… of Audit The purpose of our audit was to evaluate the District’s internal controls over Information Technology for the period July 1, 2014 through January 14, 2016. Background The Greenville Central School District is located in the Town of Greenville in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221