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Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and … receipts or prepare adequate accountabilities for all ECA collections. Key Recommendations Adopt realistic … treasurers maintain adequate supporting documentation for all ECA fund collections. District officials disagreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementWestbury Water District – Purchasing (2015M-261)
… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through March 31, 2015. Background The Westbury Water District is located in the Town of North Hempstead in Nassau County and provides … into written agreements or approve detailed resolutions for all individuals and firms that provide professional …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Town of Tyre - Long-Term Planning (2019M-61)
… plans which appropriately address the Town’s operational and capital needs and funding sources. Key Findings The Board … fund levels against the plan. Annually provide the Board with the required highway inventory list and agreement for … including the anticipated costs. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Accountability for Traffic Ticket Surcharges (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Accountability for Traffic … administrative adjudication program, which is intended in part to divert such high-volume non-criminal cases from … Key Finding Department officials have made progress in implementing each of the recommendations identified in our …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-followHoosic Valley Central School District - Financial Management (2018M-238)
… actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding … are necessary and reasonable and use excess amounts in accordance with applicable statutes and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Cincinnatus Fire District – Financial Controls (2014M-49)
… and reported and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. … and separate from the Town of Cincinnatus, is located in Cortland County and is governed by a five-member Board of Fire Commissioners. Its general fund budget for the 2014 fiscal year totals $233,379. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Cayuga County Soil and Water Conservation District – Information Technology Governance (2020M-118)
… training for employees who use District IT assets. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-information-technologyHerricks Union Free School District – Fuel Card Purchases (2014M-321)
… the District did not complete the required tax exemption forms. Key Recommendations File necessary paperwork to recoup …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Town of Windsor – Information Technology (2017M-44)
… to review the Town’s information technology (IT) controls for the period January 1, 2015 through December 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a five-member Town Board. General fund budgeted appropriations for 2017 total approximately $880,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44NYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… covered expenses reported on NYSARC Rockland’s 2020 and 2021 CFRs for the fiscal year ended June 30, 2021. About the Program NYSARC Rockland is a not-for-profit … reported on CFRs. During the fiscal year ended June 30, 2021, NYSARC Rockland served 104 students with disabilities. …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualArchived: Legislative Session 2019–2020
… Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020 – Signed into law on August 24, 2020 as Chapter 157 of … Corporations (LDCs) – Signed into law on December 20, 2019 as Chapter 710 of the Laws of 2019 – A.7476 (Magnarelli) / S.5445 (Skoufis) – Relates to …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… the District procured goods and services in accordance with law and District policy and to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mSouth Lewis Central School District – Financial Condition (2016M-83)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 30, 2015. … The South Lewis Central School District is located in the Towns of Greig, Leyden, Lyonsdale, Martinsburg, … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $25.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/south-lewis-central-school-district-financial-condition-2016m-83XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… under Section 112 of the State Finance Law, for the pre-audit of certain State contracts. This section … by OSC. It also provides general policies and procedures for submission of contract-related transactions in the … Termination Provisions Uniform Statutory Provisions for Contracts Authorized Signatures Contract Signature Page …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewOpinion 95-26
… Benevolent Association (use of tax moneys to rent room); (use of tax moneys to pay accountant or attorney); … expend foreign fire insurance tax moneys to rent a meeting room if the purpose of the meeting relates to the care and … rental paid should be no more than fair market value and a room should be rented only if the Association's own …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Oversight of the Farm-to-School Program
… of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved. The audit covers the period January 1, 2016 through October 20, … the State’s food supply, land, and livestock. New York’s Farm-to-School Program (Program) was established to increase …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… the number of new foreclosure cases filed jumped from 26,706 to 47,664, an increase of 78 percent. In 2011 and … their claim to the property. Since reaching a low of 16,655 in 2011, new filings climbed to 46,696 by 2013 before … shows the number of pending foreclosure cases grew by 27 percent from the beginning of 2013 to May 2014 (from …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsState Agencies Bulletin No. 2244
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA … eligibility criteria are affected. Background: Pursuant to Article 49.2(c) of the 2021-2026 Operational Services Unit … Association (CSEA), employees required by the State to provide a personal tool inventory for use in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2244-2024-csea-tool-allowance-paymentState Agencies Bulletin No. 2143
… purpose of this bulletin is to provide agency instructions for processing the 2023 CSEA Tool Allowance Payment. Affected Employees: Employees in the Operational Services Unit (BU03) employed at the … required by the State to provide a personal tool inventory for use in the performance of their jobs shall receive an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2143-2023-csea-tool-allowance-paymentXI.12.B Contract Assignments – XI. Procurement and Contract Management
… which are addressed in X.1 Guide to Vendor/Customer Management Overview , or with payment assignments, which are … a valid NYS Vendor ID. See X.1 Guide to Vendor/Customer Management for more information. If OSC approved the original …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignments