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Keene Central School District – Transportation State Aid (2021M-63)
… Keene Central School District (District) officials applied for all applicable transportation aid for new bus acquisitions in a timely manner. Key Findings District officials did not apply for all applicable transportation aid in a timely manner and … Keene Central School District District officials applied for all applicable transportation aid for new bus …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationRandolph Central School District – IT Asset Management (S9-22-22)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We selected 43 … Key Recommendations Ensure District inventory records are complete and include the detail necessary to adequately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Seneca County – Water and Sewer Operations (2017M-4)
… Purpose of Audit The purpose of our audit was to assess the County’s water and … is located in the Finger Lakes region of western New York, has a population of approximately 35,000 and encompasses 10 … districts’ financial operations. Ensure written agreements are established with all municipal and commercial water and …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Opinion 91-43
… This opinion represents the views of the Office of the State Comptroller at the time it was … Opns St Comp, No. 90-21, p 50. You suggest that the two are inconsistent. In Opn 90-21, supra , we concluded that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Tuition Assistance Program – DeVry College
… Twelve of these students did not have certificates of graduation or the recognized equivalent of such a …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… waste and abuse. Our audit covered the period April 30, 2009 to June 30, 2012. Background The LIRR, a constituent of … not at work. We identified three employees (an assistant track supervisor and two track foremen) who worked an … Management and Control of Employee Overtime Costs (2009-S-88) Metropolitan Transportation Authority/Metro-North …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsOperational Training and Medical Assessments of Train Crews (Follow-Up)
… bus and subway service within the City of New York. Staten Island Railway (SIR) is a subsidiary agency that operates a single rapid transit line on Staten Island, which runs from the St. George Ferry Terminal …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… Eligibility If you are unable to perform your duties because of a permanent physical or mental … disability retirement benefit. The Benefit If approved, your benefit will be the greater of: 1.66 percent of your FAE … (POA) , or a court-appointed guardian who has been granted authority by the court may file. However, employers …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362Opinion 94 - 23
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (of district located within two … TOWN LAW, §§170, 172-d: In the case of the extension of a fire district located within two towns, if the proposed … If the area of proposed extension is within an adjoining fire protection district, the town board of the town within …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Uncollected Penalties (Follow-Up)
… included in our initial audit report, Uncollected Penalties (Report 2012-S-69 ). Background Our initial report … Department effectively pursues and collects outstanding penalties. During the initial audit, we found that … audit found that the system used to track outstanding penalties was incomplete and often inaccurate, and that there …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… in our initial audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). … that while Transit has a number of policies and procedures for managing and controlling subway diversions, more needed … not planned using current ridership data, and the budget for diversion advertisements to communicate information about …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followOutstanding Violations (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit … on December 1, 2011 found that New York City Department of Buildings (Department) managers did not have effective … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followManagement of General School Funds (Follow-Up)
… that the New York City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over … of Interest New York City Department of Education: John F. Kennedy Education Campus – Management of General …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followVehicle and Heavy Equipment Purchase Program (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit … To determine the extent of implementation of the eight recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followChemical Dependency Program Payments to Selected Contractors in New York City (Follow-Up)
… to Selected Contractors in New York City (Report 2007-S-60). Background Our initial audit report, which was issued on …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/chemical-dependency-program-payments-selected-contractors-new-york-city-followValhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … Budgeted appropriations for the 2015-16 fiscal year are approximately $47 million. Key Findings The Board and … reserve funds identified in this report in a manner that benefits District residents. These purposes include using the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Purpose of Audit The purpose of our audit was to review the … used by the District to purchase goods and services that are subject to competitive bidding and quotes for the period July 1, 2014 through December 31, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Marion Central School District – Tuition Reimbursements (2016M-11)
… July 1, 2012 through January 6, 2016. Background The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and Williamson in … Marion Central School District Tuition Reimbursements 2016M11 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Norwich City School District – IT Asset Management (S9-22-18)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … they did not appropriately track or maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18