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West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… 1, 2012 through September 30, 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Opinion 2001-14
… by the village to the town would fall within the literal definition of a "contract" under section 800(2). In addition, based on a literal reading of the definition of "interest", it would appear that, as an … not intend to include intermunicipal agreements within the definition of "contract" in General Municipal Law §800 (see, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14DiNapoli: Queens Woman Sentenced to Probation and Pays Full Restitution for Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… on payments to the management company of her father’s condominium, where she resided. In total, Hansen stole …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-queens-woman-sentenced-probation-and-pays-full-restitution-stealing-85000-nys-pensionIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… Grants and public assistance includes payments to counties, cities, … towns, villages, school districts, private schools, and other local government units as well as certain financial … Gold Star}, and unemployment benefits. The account code together with the program code and/or fund code will identify …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceNorth Tonawanda City School District – Information Technology (2023M-102)
The objective of this audit is to determine whether North Tonawanda City School District officials properly secured user account access to the network and managed user account permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-tonawanda-central-school-district-2023-102.pdfMental Health Education, Supports, and Services in Schools
… New York City Department of Education (DOE) is providing mental health instruction to students as required by law. In …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of … did not maintain accurate accounting records. For example, The Treasurer did not record collections totaling … corrective action. … Chateaugay Fire Company Inc Financial Activities 2018M77 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77VII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… payments received from customers to accounts receivable (AR) Items in SFS. The process for creating a Payment … Once the Payment Worksheet is created with the appropriate AR Item(s) selected, the agency must review the ‘Balance’ … be created from the chartfields included on the AR Item the deposit will be applied to. Effective September …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetDiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… announced the arrest of Jennifer Jaeger, former Bemus Point village clerk, for the alleged theft of more than … crime,” Schmidt said. “The village of Bemus Point, like many of our local municipalities here in Chautauqua County, …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Contacts for Audits and Reports
… Division of State Government Accountability Deputy … Heather Pratt Kenrick Sifontes Office of Operations, Division of Contracts & Expenditures Deputy Comptroller … State Expenditures Holly Reilly … List of contacts by title name and email address for Division of State Government …
https://www.osc.ny.gov/state-agencies/audits/contacts-audits-and-reportsCity of Lockport – Cash Flow (2014M-195)
… Purpose of Audit The purpose of our audit was to assess the financial … records are in such poor condition that City officials do not know the severity of their fiscal problems. The Treasurer …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195City of Geneva – Financial Management (2015M-105)
… $24.2 million. Key Findings The City Manager did not use historical trends or prior year amounts when producing … realistic estimates of revenues and expenditures based on historical trends and future projections. Continue to reduce …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105XI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… State Comptroller’s (OSC) Quick Contracting Program for construction contracts, the State agency must provide a … Guidance on requirements for Quick Contracting for non-construction contracts is provided in XI.6.A Quick … the State Comptrollers OSC Quick Contracting Program for construction contracts the State agency must provide a formal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionOpinion 98-15
… referendum, to convey unneeded town real property. Article 5-K of the General Municipal Law (§119-aa et seq ., added L 1980, ch 354) relates to local government programs for the preservation, restoration and … of statutory construction that a prior general statute yields to later more specific statutes (see, gen., McKinney's …
https://www.osc.ny.gov/legal-opinions/opinion-98-15Alden Central School District – Fuel Management (2024M-90)
… School District (District) officials properly managed fuel operations. Key Findings District officials did not … verifying the quantity of fuel purchased and unit price charged, controlling fuel access, safeguarding fuel … and properly billing non-District users. As a result: The Transportation Supervisor did not update fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90State Comptroller DiNapoli Releases Municipal Audits
… and collections from the clothing organization, ambulance corporation and fundraising activities. Auditors revisited … could not effectively evaluate projects or hold project owners accountable. The board did not verify applicants’ … adequately monitor sales tax exemptions claimed by project owners. One project exceeded its authorized exemption amount …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
… report - pdf ] Audit Objective Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/slate-hill-fire-district-procurement-and-claims-processing-2021m-105East Syracuse Minoa Central School District – Information Technology (2020M-174)
Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdfTown of Groton – Long-Term Planning (2022M-113)
Determine whether the Town of Groton (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment needs.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/groton-town-2022-113.pdfAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… economic development and tourism in New York state with no tangible results, according to an audit released today by … the Excelsior Jobs program, which replaced the Empire Zone program in 2010. See ESDC Marketing Service Performance … economic development and tourism in New York state with no tangible results according to an audit released today by …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contract