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Fredonia Central School District - Financial Management (2018M-33)
… - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … Recommendations Adopt budgets using realistic estimates for appropriations and the amount of fund balance to be used … to initiate some corrective action … Fredonia Central School District Financial Management 2018M33 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
Determine whether Union Springs Central School District (District) officials established adequate controls to safeguard personal, private and sensitive information (PPSI) on mobile computing devices (MCDs).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/union-springs-2022-67.pdfBuffalo Collegiate Charter School – Credit Cards (2022M-69)
Determine whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/buffalo-collegiate-2022-69.pdfPort Jefferson Union Free School District - Claims Processing (2018M-055)
… and that it had been properly implemented. Because District officials established and implemented a well-designed system for processing claims, there were no recommendations as a … agreed with our report. … Port Jefferson Union Free School District Claims Processing 2018M055 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Town of Ulster – Town Assessor (2016M-361)
… was to review the Town’s property tax exemption process for the period January 1, 2015 through August 25, 2016. … Background The Town of Ulster is located in Ulster County and has a population of approximately 12,000. The Town is … The Tax Assessor did not file Transfer of Exempt Real Property forms with the county for four of eight …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Opinion 2001-10
… (necessity of vendor certification) TOWN BOARD -- Powers and Duties (authority to require certification or … a town must require vendors to certify claims submitted for payment for the provision of goods and services. Town Law … that the service was actually rendered or the supplies or equipment actually delivered. Finally, section 118(1) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… New York’s five largest school districts received $8.6 billion in federal pandemic … to support their operations and help students make up for lost learning. New York’s school districts should … In the 2021-22 school year, Buffalo was the only district to have more students enrolled than it did ten years …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesDiNapoli: With 2 Million People Fishing and Hunting in the State, New York Ranks Third Nationwide
… Fishing and hunting bring a stream of cash to New York’s economy, … “Meanwhile, residents’ and visitors’ spending on licenses, equipment and travel boosts our economy and supports our … totaled more than $5 billion in 2011, the most recent year for which such figures are available. Nearly $1.9 billion was …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-2-million-people-fishing-and-hunting-state-new-york-ranks-third-nationwideDiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… ABLE Program allows New Yorkers with disabilities to save money in their own names without risking their Supplemental …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesTown of Sweden – Justice Court (2014M-318)
… Audit The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the period January … and accountability analyses and the Court's accounting records on a regular basis for timeliness and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Opinion 89-26
… to fire districts) GENERAL MUNICIPAL LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its officers and employees, but if it fails to do so … city, town or village, regardless of population, and any school district, district corporation or other district …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64)
The objectives of this audit were to determine if the Department of Health is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s64.pdfCharter School of Inquiry – Student Enrollment and Billing (2017M-74)
… Purpose of Audit The purpose of our audit was to examine student enrollment and billing … through February 2, 2017. Background The Charter School of Inquiry, located in the City of Buffalo, is a public …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Rochester City School District - 2020-21 Budget Review (B20-2-5)
Provide an independent evaluation of the Rochester City School District’s (District) proposed budget for the 2020-21 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/pdf/rochester-br-20-2-5.pdfNortheastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. Background The Northeastern Clinton Central School District is located in the Towns of Altona, Champlain, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76DiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… a complaint online at [email protected] , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… adequately performed the duties as chief financial officer for the period January 1, 2015 through October 2, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2.5 million. Key Findings The … has not submitted an annual accounting to the Board for fiscal years 2015 and 2016 and has not provided the …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Town of Berkshire – Justice Court Operations (2016M-425)
… the internal controls over the Court’s financial activity for the period January 1, 2015 through August 25, 2016. … The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town, which … Town. The current Justice did not record new cases in the accounting software. The current Justice did not always …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425