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Global Concepts Charter School – Cash Disbursements (2017M-126)
Global Concepts Charter School – Cash Disbursements (2017M-126)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-global-concepts-charter.pdfFiscal Stress Monitoring System 2021 School Summary List
Fiscal Stress Monitoring System 2021 School Summary List
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-school-summary-list.pdfRFP Guidance for School Districts Seeking Audit Services
RFP Guidance for School Districts Seeking Audit Services
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/rfpguidance.pdfFiscal Stress Monitoring System – 2023-24 School Districts List
Fiscal Stress Monitoring System – 2023-24 School Districts List
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2024-schools-summary.xlsxFiscal Stress Monitoring System – 2023-24 School Districts List
Fiscal Stress Monitoring System – 2023-24 School Districts List
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2024-schools-summary.pdfProperty Tax Cap Retirement Exclusions – School Districts
View the Retirement Exclusion Percentage for School Districts
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/retire-exclusions-schools.pdfCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… 2013. Background The Carthage-Wilna Fire District, located in Jefferson County, is a district corporation of the State, … the Board, the annual financial report is filed with OSC in a timely manner, and the Secretary-Treasurer’s records are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… of Audit The purpose of our audit was to examine the District’s internal control environment and selected … through April 30, 2014. Background The East Brentwood Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Fishers Island Ferry District – Financial Operations (2016M-156)
… County. The District was created in 1947 by an act of the State Legislature, known as the Ferry District Enabling Act. … $4.5 million. Key Findings Time and attendance records are not submitted by all employees, and neither …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156Opinion 91-8
… a fire district may have an obligation to protect district funds by refusing to execute a bond or issue a check to pay …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Opinion 95-9
… 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-95-9Caton No. 1 Fire District – Financial Oversight (2013M-262)
… through July 12, 2013. Background The Caton No. 1 Fire District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… the payment of personal expenses. The District retained an independent contractor to perform the duties of Secretary-Treasurer. Town … are public offices and may not be delegated to an independent contractor. During our 16-month audit period, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsComptroller DiNapoli Releases Municipal Audits
… the Village of Woodsburgh . “In today’s fiscal climate, budget transparency and accountability for our local … cross-checking their records with the monthly treasurer’s report. Jefferson County Soil and Water Conservation District … financial reports and information to properly oversee operating and grant activities or to develop realistic or …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2West Hempstead Water District – Life Insurance (2016M-393)
… of our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period January 1, 2015 through July 31, 2016. … even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393West Seneca Fire District #4 – Procurement (2020M-52)
… for purchases in which alternative proposals or quotations may not be in the best interest of the District, purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Opinion 2010-4
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … Law § 3001 (2) and (3), to provide services when the squad is unavailable. In addition, a fire district may contract …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Hewlett Bay Fire District
… residents. The District is a district corporation of the State, distinct and separate from the Town, and is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtMcConnellsville Fire District – Financial Operations (2014M-19)
… and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… there was no evidence that the Board approved 3 percent raises to all District employees for 2014. Not all employees … the entire Board before payment. Ensure that all employee pay rates and increases are approved by the Board. Require …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49