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Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… or Court's records and reports. For the Court, 70 tickets could not be accounted for, duplicate receipts were … to the Clerk-Treasurer and investigate the missing tickets identified in this report. … The purpose of our audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Selkirk Fire District – Procurement of Professional Services (2021M-55)
… to assess the accountability, reliability, responsibility, skill, education and training, judgment, integrity and moral …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Cincinnatus Central School District – Procurement (2021M-111)
… may not have been procured in a manner that ensured the economical use of public funds. Officials did not: … of 11 professional service providers paid $262,862 during the 17-month audit period. Except for their CPA firm, officials used these 10 professional service providers …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Village of Endicott – Disbursements (2021M-124)
… report - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll … or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during … to initiate corrective action. … Determine whether Village of Endicott Village officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory … policy that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage system in place, there is a risk that unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andDiNapoli: Positive Fiscal Outlook for Plattsburgh
… have helped establish a stable financial foundation for the city of Plattsburgh, according to a report issued today … is part of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… local governments this year than ever before, according to a report released today by New York State Comptroller … undetermined. What is clear is that Washington must do more to help stabilize state and local government finances … as much as $9 billion to $10 billion, depending largely on how many taxpayers choose to delay their filings. While the …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesState Police Bulletin No. SP-210
The purpose of this bulletin is to describe new Time Entry Earns codes to be used to report and track overtime worked due to the COVID19 health crisis
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-210-reporting-overtime-related-covid-19Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … approximately $17,000 for 2015. Key Findings The bylaws do not adequately segregate the Treasurer’s duties. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsState Agencies Bulletin No. 1801
… New York City reportable wages for the 2019 W-2s and required notification of certain employees. Affected … Effective immediately. Background Pursuant to Bulletin 863 and Publication NYS-50, OSC will report New York City … Bronx, Kings, New York, Queens or Richmond county in 2019, and were paid while at this address, will have New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wagesNanuet Union Free School District – Payroll (2015M-287)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over payroll … year were $66,490,022. Key Findings District officials do not require pre-approval of overtime or the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Lake Placid Central School District – Transportation State Aid (2023M-95)
… transportation State aid for new bus acquisitions. As a result, District’s taxpayers will not benefit from the … (SED) approval. In addition, if officials do not properly file the aid applications with SED, taxpayers will also not … and have initiated, or indicated they planned to initiate corrective action. … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… of our audit was to examine the District’s controls over financial activity for the period January 1, 2013 … to fires but did not have statutory authority to do so. Key Recommendations Ensure that the annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Opinion 88-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … cooperation agreement) MUNICIPAL COOPERATION -- Refuse and Garbage (joint refuse collection services) -- Competitive …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Medina Central School District – Reserve Funds (2014M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds and … $33.8 million. Key Findings Certain reserve funds do not adhere to statutory requirements and certain reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… 1, 2014 through December 23, 2015. Background The East Syracuse Minoa Central School District is located in the … do not alter the approved user access rights. … East Syracuse Minoa Central School District Financial Software …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through November 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation created under the New York …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Opinion 2005-3
… the issues discussed in the opinion. PARKING FACILITIES -- Construction of (by school district) REAL PROPERTY -- Sale … (sale and leaseback of occupied building) EDUCATION LAW §§402, 1709(11); GENERAL MUNICIPAL LAW §§72-j, 109-b: A … certain student facilities, would be managed by a private firm, under a lease-management agreement. Alternatively, you …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Park Accessibility for People With Disabilities
… with a disability, and based on 2020 estimates from the Mayor’s Office for People with Disabilities, an annual destination … not been among the agency’s performance indicators in the Mayor’s Management Reports during the last 10 years. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… be used safely for diagnostic and therapeutic purposes, to test new drugs, and to study cellular functions. … radioactive materials can be used to protect food and blood supplies, increase the safety of roads and buildings, …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-and