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Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… have private interest in a limited liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent … to the Board, and the Board approved, a contract with the LLC’s principal owner to provide services similar to what the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… the District’s calculation and supporting documentation of separation payments for the period July 1, 2012 through April … developed written policies or procedures to formalize the separation payments process. District officials do not maintain adequate supporting documentation for each separation payment. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… - pdf] Audit Objective Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and … limit. Consistently overestimated appropriations by an average of more than $2 million a year. Allowed surplus fund … issues raised in the District’s response. 1 Cattaraugus-Little Valley Central School District – Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Delhi - Highway Department Leave Records (2020M-53)
… whether Town of Delhi Town officials accurately maintained Highway Department Department employee leave records …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… 1.23 percent, down from 1.81 percent last year, according to data released today by State Comptroller Thomas P. … and municipal officials must remain fiscally cautious to stay under the cap as they prepare their budgets,” … a row, means they must examine their budgets more closely to control expenses.” The 1.23 percent cap affects the tax …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… facets of the District’s Length of Service Award Program (LOSAP) without first soliciting competition or entering into … Consult the District’s attorney to evaluate the present LOSAP program and related documents. The Board also should … enter into contracts with each service provider for the LOSAP. Enter into a new custodial agreement to include only …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Richland Fire District – Board Oversight (2016M-374)
… on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… did not monitor and comply with the stipulations in the Foundation Agreement regarding the maintenance of Foundation funds. Although the Foundation Agreement stipulates that the Library/Museum can …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… the processing of bank transfers, payroll, real property taxes and cash receipts and disbursements. Perform bank … balance sheet reports to the Board or comply with New York State General Municipal Law Section 30 by filing required Annual Financial Reports (AFRs) with the New York State Office of the State Comptroller (OSC). Furthermore, the …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsWhite Lake Fire District – Budgeting Practices (2013M-156)
… of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, … the budget development process, the Board did not consider historic trends and develop budgets with these trends in … showing budget performance. Key Recommendations Consider historic trends − as well as identified current and future …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Village of Deposit – Claims Auditing (2023M-173)
… – pdf] Audit Objective Determine whether the Village of Deposit (Village) Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 credit card purchases (18 claims) during the audit period, … Determine whether the Village of Deposit Village Board of Trustees Board required adequate …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of Education, which comprises … in operation within the District, with 1,611 students and 330 employees, with budgeted expenditures for the 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136IX.9.A Transfer Authorizations – IX. Federal Grants
… may be contained in appropriation acts or within bills that are enacted with the budget to implement various provisions of the appropriation acts. These bills are commonly referred to as "Omnibus Article VII language …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsPoughkeepsie City School District – Information Technology (2019M-166)
… level agreements (SLAs) with its IT service providers. In addition, sensitive information technology (IT) control … training. Ensure that all IT services are provided based on a formal service level agreement. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Canandaigua City School District – Procurement (2022M-141)
… purchases made from a New York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Town of Eden - Real Property Tax Exemptions (2018M-231)
… by adequate documentation. Key Findings We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, … $2.9 million, on properties with a total assessed value of $7.7 million. The Assessors: Granted or subsequently …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Lancaster - Information Technology (2018M-114)
… with the acceptable use policy or determine the amount of employees’ personal use. Town officials did not maintain an inventory of IT assets. Employees were not provided with IT security … and monitor IT use. Develop and maintain an inventory of IT assets. Ensure all necessary personnel receive IT …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114Opinion 91-26
… -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of … Family Relationships (contract between public library and firm employing library board member's daughter) -- Interest … In Contract (library board member in contract with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 91-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 202(5), 209; VILLAGE LAW, §14-1436: A town, on behalf of a town sewer district, may contract with a county to … Whether the town on behalf of the town district and the county on behalf of the county …
https://www.osc.ny.gov/legal-opinions/opinion-91-24