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Copiague Fire District – Procurement (2020M-114)
Determine whether Copiague Fire District (District) officials used a competitive process to procure goods, services and professional service providers and ensured that no conflict of interest existed in the procurement process.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/copiague-district-2020-114.pdfPompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pompey-hill-district-2021-136.pdfStaying Ahead of the Curve: School Districts Responding to Fiscal Challenges - Regional Profiles
Staying Ahead of the Curve: School Districts Responding to Fiscal Challenges - Regional Profiles
https://www.osc.ny.gov/files/local-government/publications/pdf/regionalprofiles.pdfRiverhead Charter School – Debit Cards (2017M-254)
… our audit was to examine the School’s controls over debit card use for the period July 1, 2015 through February 28. … and for business-related purposes. None of the debit card purchases included purchase requisitions or purchase … and Director of Finance repeatedly paid sales tax on debit card purchases. Key Recommendations If the Board intends to …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254BOCES Milk Bidding (2018-MS-2)
… [pdf] , Dutches [pdf] , Onondaga-Cortland-Madison [pdf] , and Monroe 2-Orleans [pdf] . Audit Objective Determine … districts (districts). Bidding cooperatively: Maximized buying volume and allowed districts to receive the lowest … Key Recommendation Consider other bidding methods, such as a cooperative purchase, to maximize buying volume when …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… department may authorize volunteer firefighters to attend training schools and courses of instruction. Section 72-g also sets forth … additional requirements depending on the location of the training school or course. These additional requirements are …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsTompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract and the projected cost and/or energy savings achieved by BOCES for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceGenesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… which combined educate approximately 22,200 students, in Genesee, Livingston, Steuben and Wyoming Counties. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Seneca County – Water and Sewer Operations (2017M-4)
… Audit The purpose of our audit was to assess the County’s water and sewer operations for the period January 1, 2015 … is governed by an elected 14-member Board of Supervisors. Water district appropriations for 2016 were $571,784 and the …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Former Fire Co. Treasurer Admits Stealing $24K
… exposed her crimes. DiNapoli’s office partnered with Ontario County Sheriff Philip C. Povero and Ontario County District Attorney James Ritts on the case. … of dollars by pocketing cash, using the fire company’s credit cards and stole checks to gamble at casinos in the …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kTown of Scriba – Board Oversight (2017M-83)
… Purpose of Audit The purpose of our audit was to determine whether Town officials used … services and complied with statutes related to conflicts of interest, whether water district assessments were levied … policies, monitor compliance, provide training and address the information technology recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andHenrietta Fire District – Financial Condition (2021M-27)
… fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. … Board did not adopt realistic budgets from 2017 through 2021. As a result, fund balance increased to $4.4 million on December …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Fiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfOpinion 88-51
… This opinion represents the views of the Office of the State Comptroller at the time it was … (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Unified Court System Bulletin No. UCS-266
… To inform agencies of updated procedures for processing union dues deductions in PayServ Affected Employees Courts … who are seeking to initiate or terminate deductions for union dues Background A recent internal review of the … for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-266-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-747
… Purpose The purpose of this bulletin is to inform agencies of the … TR, TU, TX, U3, U6 who also reside in one of the following zip codes New York City Zip Codes Brooklyn 112XX Bronx …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-771
… Affected Employees: The following employees are affected: Employees represented … TR, TU, TX, U3, U6 who also reside in one of the following zip codes: New York City Zip Codes Brooklyn 112XX Bronx 104XX … 300 in Bargaining Unit S6. Note : The Zip Code criteria is only applicable to members of District Council 37. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-771-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-720
… within the following zip codes: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, 113XX, 114XX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-720-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases Municipal Audits
… prepared monthly accountabilities or bank reconciliations. In addition, cash in a retired justice’s bank account … were inadequately segregated. Department staff did not deposit 543 collections totaling $42,861 (composed of cash … deposited between 11 and 69 days after the collections. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits