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Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Purpose of Audit The purpose of our audit was to determine if the Board properly developed budgets, including using fund balance and reserves to finance operations, for the period … five elected members and is responsible for the District’s overall financial management. The District’s general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… performs all of these duties without sufficient oversight by the Board. While the Board approves all claims that are … no one verifies that all checks disbursed were approved by the Board. The Treasurer does not provide check numbers to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialWallace Fire District – Board Oversight (2024M-126)
… For example, the Board did not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost … The Treasurer did not submit periodic financial reports to the Board, including monthly bank reconciliations, monthly Treasurer’s reports and budget-to-actual reports. The Board adopted an unrealistic budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate District purposes and audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/grand-gorge-district-2020-151.pdfAuditors Find Safety Hazards at Pre-K Facilities in New York City
… expand its existing pre-kindergarten program. In NYC, UPK is offered in public school settings through … auditors reviewed the operations and finances of 33 NYC UPK providers – 15 DOE school-based, 11 contracted … Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityState Agencies Bulletin No. 2043
… bulletin is to notify agencies of a new prior year NYSTRS arrears deduction code, reporting for the new code and provide instructions to enter employee arrears. Affected Employees Employees enrolled in NYSTRS, Plan Type 86, who owe NYSTRS arrears associated with a school year prior to the current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… Federal funding is received by New York State through grants for a … Executive Budget Financial Plan Major Grants While federal funding priorities may result in changes in particular funding streams, funding for Medicaid dwarfs all other major …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsFiscal Stress Monitoring System – 2022-23 School Districts List and Details
List and details of School Districts in New York State.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2023-schools-all-data-worksheet.xlsxReported Mental Health Position Ratios at School Districts for 2019-20
Reported Mental Health Position Ratios at School Districts for 2019-20
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020s63SEDMentalHealthExhibit.pdfKIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
Determine if School officials completely and accurately billed resident districts.
https://www.osc.ny.gov/files/local-government/audits/pdf/kipp-tech-valley-charter-66.pdfFinn Academy: An Elmira Charter School - Information Technology (2018M-141)
Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-finn-academy.pdfFiscal Stress Monitoring System Results for School Districts: Four-Year Review
Fiscal Stress Monitoring System Results for School Districts: Four-Year Review
https://www.osc.ny.gov/files/local-government/publications/pdf/fouryearschools.pdfThree Years of the Tax Cap – Impact on School Districts
Three Years of the Tax Cap – Impact on School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/schooldistricttaxcap0215.pdfState Budget Delay: Impact on Local Governments and School Districts
State Budget Delay: Impact on Local Governments and School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/0510snapshot.pdfFiscal Stress Monitoring System – 2023-24 School Districts List and Details
Fiscal Stress Monitoring System – 2023-24 School Districts List and Details
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2024-schools-all-data-worksheet.xlsxDivision of Local Government and School Accountability - External Peer Review
Division of Local Government and School Accountability - External Peer Review
https://www.osc.ny.gov/files/local-government/audits/pdf/nsaa-peer-review.pdfOpinion 90-57
… and (2) whether the board of fire commissioners of a fire district must obtain voter approval before making payments … departments or fire companies located in a fire protection district of such political subdivision, there shall be a … subdivision" means a county, city, town, village or fire district (see General Municipal Law, §216[1],[2]; Volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-90-57DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… potentially hazardous medical supplies were unaccounted for at its School-Based Health Centers (Centers). “The state … The DOH has reviewed our findings, and I commend them for agreeing to take swift steps to implement controls over … that will help protect students and the supplies needed for the crucial delivery of health care to them.” The DOH …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersOpinion 97-19
… CONFLICTS OF INTEREST -- Insurance Transactions (fire district treasurer as officer and stockholder of insurance … MUNICIPAL LAW, §§800(3), 801, 803; TOWN LAW, §177: A fire district treasurer who is an officer and stockholder of an insurance agency with which the fire district contracts has an interest in the contract. The …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 96-19
… (joint acquisition of real property by town and fire district for construction purposes) TOWNS -- Powers and Duties (joint purchase with fire district of real property and construction of building for … LAW, §§64(2), 81(1)(c), 176(14), 220(3): A town and a fire district located therein may, pursuant to General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-96-19