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Opinion 88-22
… DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on … possibility of obtaining state and federal aid for a sewer district project may not be included as part of the cost of the district. TOWN LAW, §§81, 220: Under certain limited …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Grand 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.pdfCarle Place Water District – Procurement (2014M-18)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement … is located in Nassau County and is governed by the Board of Commissioners, which comprises three members. The … The District’s procurement policy did not require the use of competition when seeking professional services. District …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Livonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… Background The District is located in Town of Livonia and the Village of Livonia in Livingston County. An appointed … Fire Commissioners is responsible for general management and control of financial operations. Results of Review It … two recommendations were partially implemented, and one recommendation was not implemented. … The purpose of …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fState Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… of Bethel, pleaded guilty before Judge Peter Feinberg in the Town of Rockland Justice Court to Offering a False Instrument for Filing in the Second Degree, in connection with a scheme to defraud the New York State and …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethelTown and County Special Districts and Town Improvements
Town and County Special Districts and Town Sewer Drainage and Water Improvements
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … in the college’s use of a computerized program to maintain records of tuition and fee billings and collections. …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … because expenditures exceeded revenues and the town’s fund balance was depleted. In addition, the town board did not … from knowing the amount of cash on hand and that the bank balance reconciles to the cash balance. Also, the treasurer …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… City Fire District that serves residents in the City of Geneva and the Village of Waterloo. While he was chief, from … at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreFiscal 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.pdfSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… the bank prior to the Board’s audit and approval for payment. There was a lack of segregation between those who …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… the disbursements and no one reviews the processed payroll reports prior to disbursement or regularly reviews … to apply the Board President’s signature with a stamp to payroll disbursements. The Board has allowed the bookkeeper − … payment. Require that the Director reviews and certifies payroll reports prior to the distribution of paychecks and …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236