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Portville Central School District - Financial Management (2018M-245)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board annually appropriated … Determine whether the Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245City of Little Falls – Financial Condition (2021M-54)
… report - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and officials adopted … declined to about $244,000 (by 52 percent) at the end of 2019, and officials had to rely on loans for cash flow. … Determine whether the City of Little Falls City Common Council Council and officials …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Town of Ticonderoga – Capital Project Management (2023M-38)
… (Town) Town Board (Board) provided adequate oversight and management of capital projects. Key Findings The Board … Town officials did not: Monitor capital projects activity for eight projects reviewed, with Board-authorized budgets … budget. Maintain complete and adequate capital project accounting records or prepare monthly itemized capital …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38School for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… the two fiscal years ended June 30, 2014. Background SLCD is an SED-approved, not-for-profit special education provider … who are between three and five years of age. SLCD is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualBedford Central School District - Information Technology (2018M-164)
… users had excessive permissions. Employees accessed websites such as shopping, personal email and social …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… contain adequate supporting documentation. Ensure each club maintains an accurate student ledger. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Town of Western - Supervisor’s Records and Reports (2022M-184)
… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Bainbridge-Guilford Central School District – Network User Accounts (2021M-118)
Determine whether Bainbridge-Guilford Central School District (District) officials adequately managed network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/bainbridge-guilford-2021-118.pdfJefferson Central School District – Procuring Services (2021M-42)
Determine whether Jefferson Central School District (District) officials sought competition when procuring services.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/jefferson-central-2021-42.pdfDalton-Nunda Central School District – Financial Management (2020M-92)
Determine whether the District's Board of Education (Board) and District officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/dalton-nunda-2020-92.pdfWilliamsville Central School District – Financial Management (2016M-274)
… insurance reserve has been used for self-insurance for dental and other claims, which is not an appropriate use of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Stay Informed – Basic Plan with Increased-Take-Home-Pay (ITHP)
… to retire. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, as well as important retirement news. Like us on Facebook and follow us on Twitter for quick … updates on a variety of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and …
https://www.osc.ny.gov/retirement/publications/1511/stay-informedOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… including mold, water damage, structural damage, exposed wiring, missing smoke detectors, missing linens, and … has established a standard checklist that SSDs can use to guide required six-month inspections. However, practices are … affect long-standing problems, such exposed electrical wiring and mold. In addition, several of OTDA’s comments are …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyDiNapoli: Central New York Economy Slowly Improving
… “Although many of the region’s longtime manufacturing jobs have disappeared, the health care, professional and … and natural resource advantages in order to cultivate new jobs and attract new businesses.” Five counties make up the … the employees of the State University of New York (SUNY) at the Upstate Medical University, the College of …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… for the Village of Shortsville (Village) and Towns of Manchester, Hopewell and Farmington in Ontario County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… BOCES officials did not: Competitively bid three lease purchases and one straight lease for equipment totaling $318,454, as required by the …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesForms and Templates
… a population of more than 125,000 inhabitants according to the 1960 federal census - Form AC970 [pdf] For use by all … Report Filing Information on Revenue Anticipation Notes to be Purchased [pdf] Information on Tax Anticipation Notes to be Purchased [pdf] Model Custodial Agreement for Use with …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesDiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
… in Westchester, whether the victim is a person or an entity like the state retirement system,” Rocah said. “Theft …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionOpinion 2002-5
… Uses (financing acquisition of development rights for open space preservation) -- Referendum Requirements … (financing acquisition of development rights for open space preservation) MUNICIPAL FUNDS-- Capital Reserve … to establish for acquisition of development rights for open space preservation); (referendum requirements in …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Town of Elba - Real Property Tax Exemptions (2018M-261)
… documentation. Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261