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Hancock Central School District - Non-Resident Student Tuition (2021M-208)
Determine whether Hancock Central School District District officials established nonresident tuition NRT rates in the best interest of District taxpayers
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period July 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of Fairport within the Town of …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… Although there are exceptions, the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control procedures that is often executed directly by the governing board. Having the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsiblePrattsburgh Central School District – Financial Management (2020M-108)
… For the last three fiscal years the District reported that it exceeded the 4 percent statutory surplus fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… pdf] Audit Objective Determine whether the Chenango County Industrial Development Agency (CCIDA) Board of Directors … Determine whether the Chenango County Industrial Development Agency CCIDA Board of Directors Board …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringWest Albany Fire District – Credit Card Purchases (2017M-15)
… The purpose of our audit was to determine whether credit card purchases were approved in advance and related claims … to identify individuals authorized to approve credit card purchases or the documentation required before making … documentation. Key Recommendations Ensure that credit card users obtain prior approval for purchases to be made …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Goshen Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-29)
… pdf] Audit Objective Determine whether the Goshen Central School District (District) used District resources to provide … mental health training to all staff for the 2020-21 school year by September 15, 2020 as required by New York … included in the District’s training offered to the high school teaching staff. Five of the 12 recommended components …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/goshen-central-school-district-mental-health-training-component-new-yorkLocal Road Conditions in New York State
… by local governments, as well as State and federal road aid, and the need for a comprehensive assessment of road conditions, maintenance needs and associated costs. The …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … 1, 2011, through October 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected … Town of Grafton Internal Controls Over Claims Auditing 2013M133 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… whether Town of Palermo (Town) officials used competitive methods when procuring goods and services and properly … Key Findings Town officials did not always use competitive methods when procuring goods and services or properly account … and update the procurement policy and use competitive methods when procuring goods and services, including …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Dalton-Nunda Central School District – Financial Management (2020M-92)
… limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, … Review and fund reserve balances to reasonable levels in accordance with applicable statutes and a Board-approved …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
Determine whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaEquine Health and Safety (Follow-Up)
… included in our initial audit report Equine Health and Safety ( 2017-S-77 ) . About the Program Our … York State rules and regulations designed to promote the health and safety of equines at New York State racetracks. We … measures to improve its practices to promote equine health and safety. However, we determined the Commission …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followTown of Richmondville – Administration of Grant Moneys (2013M-374)
… of Richmondville, located in Schoharie County, is governed by an elected five-member Town Board and has a population of … in the Town cost approximately $5.6 million, funded by economic development grants, bank financing and private … off due to failure to pay. The facility, which is owned by the developer, is currently facing foreclosure. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Health and Safety of Children in Foster Care (Follow-Up)
… our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the Program Our initial … our initial audit report Health and Safety of Children in Foster Care Report 2016N2 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … bank reconciliations are prepared by the bookkeeper to balance with the Town's cumulative cash balance versus the cash attributable to each individual fund. The Board does not receive all the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… examine the District’s credit card and travel expenditures for the period January 1, 2015 through July 31, 2016. … attendance to their travel expenditure reports and meal expenditure receipts totaling $1,625 included … for each authorized District traveler and ensure that meal and travel expenses are for authorized District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Opinion 2002-5
… Uses (financing acquisition of development rights for open space preservation) -- Referendum Requirements … (financing acquisition of development rights for open space preservation) MUNICIPAL FUNDS-- Capital Reserve … to establish for acquisition of development rights for open space preservation); (referendum requirements in …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 91-7
Concerning the authority under which the emergency rescue and first aid squad of a village fire department may provide general ambulance service to areas of the town outside the village
https://www.osc.ny.gov/legal-opinions/opinion-91-7DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… encouraged by the emphatic commitments of Mayor Bill de Blasio. I am confident that in working together, we will … Marge Rogatz, president, Community Advocates Inc.: “Municipal and state officials and other decision-makers must …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewide