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Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and monitoring processes and procedures … Background The purpose of our audit was to review the School's procurement and monitoring processes and procedures … or procedures for procuring professional services. School officials did not use competitive methods when …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesOpinion 97-18
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Improvement Districts (sale of … must be approved by a majority of the qualified electors in the sewer district. A county sewer district is an … real estate, easements, rights of way, and other interests in real estate necessary to accomplish the purposes of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 92-4
… for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness training sessions for its … whether a fire district may expend fire district moneys to pay for supervised physical fitness training sessions for … by L 1991, ch 413, §54). February 12, 1992 Hans A. van Nes, Esq., Attorney at Law Millwood Fire District … Whether a …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years 2011-12, 2012-13, and 2013-14. … Learning Center (Just Kids) is a Suffolk County-based for-profit organization that is authorized by SED to provide, … programs based on clinical evaluations. The counties pay for the preschool special education services using rates …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualComptroller DiNapoli Releases State Audits
… years ended June 30, 2013, auditors identified $154,563 in reported costs that did not comply with SED requirements … be disallowed. These ineligible costs included $115,296 in personal services costs and $39,267 in other than personal … of New York (CUNY): Time and Attendance Practices for Public Safety Staff (2013-S-65) Inadequate internal controls …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsDiNapoli: Local Governments Challenged by Slow Revenue Growth
… Many of New York’s local governments are coping with slow or no … with tax cap and tax freeze initiatives that limit growth in property taxes,” DiNapoli said. “As local governments … in 2011, but ticked up at a higher rate in the last couple of years, when compared to counties, cities, towns, villages …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, … to December 27, 2012. Background The Lakeville No. 2 Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Crown Point Fire District – Board Oversight (2024M-29)
Determine whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the District’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/crown-point-fire-district-2024-29.pdfOpinion 2000-21
… 22-A (§22-2210 et seq.) contain provisions relating to the establishment of joint fire districts in towns and … law, located in said town or towns are hereby authorized to establish in such town or towns and village or villages a … hearing and permissive referendum requirements applicable to the establishment of the joint fire district by …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Opinion 94-12
… officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial … the availability of the property and soliciting price quotations from several prospective lessees or …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Pearl River Fire District – Purchasing (2016M-407)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … $1.6 million. Key Findings District officials were unable to provide evidence that they obtained quotes for eight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Opinion 2008-4
… district matters) MUNICIPAL FUNDS -- Town Charges (costs for park district improvements not payable from general fund) … not payable from town general fund); (raising amounts for) MUNICIPAL HOME RULE LAW § 10(1)(ii)(d)(3); TOWN LAW §§ … described in the petition" and may improve such property for park purposes. Pursuant to Town Law § 202-b (2), the town …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Hagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… HLVS, a not-for-profit organization located in Seaford, New York, is an SED-approved provider of preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualOpinion 88-30
… assessments levied under Town Law, §202-a could take into account whether the property is connected to the water …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Bay Shore Fire District – Time and Attendance Records (2017M-264)
… of Audit The purpose of our audit was to determine whether District officials maintained adequate time records to ensure … 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Franklin-Treadwell Fire District – Disbursements (2021M-16)
… District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for … for appropriate District purposes. However, the failure to review disbursement activities increases the risk for … Key Recommendations Provide additional oversight to mitigate the lack of segregation of duties. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16LaGrange Fire District – Board Oversight (2014M-127)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … paid the Board Chair for service rendered. The Board needs to establish appropriate internal controls over District … The District improperly retained an independent contractor to perform the duties of Treasurer. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled approximately $3 million. Key Findings … appointed specific vendors to provide goods and services for the year, without obtaining competition. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Sodus Center Fire District – Board Oversight (2017M-108)
… through March 13, 2017. Background The Sodus Center Fire District is located in the Town of Sodus in Wayne County. The District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Forks Fire District #3 - Financial Planning (2018M-20)
Forks Fire District #3 - Financial Planning (2018M-20)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-forks-district-3.pdf