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Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of Camden …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Cost-Saving Ideas: School District Auditing – External Auditor
… Principles (GAAP). Hiring an external auditor It is required to hire an external auditor unless your district … an affirmative statement that the individual or firm is independent of the district as defined by Generally …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorOversight of School Fire Safety Compliance (Follow-Up)
… ). Background The State Education Department (Department) is responsible for overseeing school fire safety, including … The Department’s Facilities Planning Unit (Unit) is responsible for the fire safety program for schools …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followRailroad Bridge Inspection Program (Follow-Up)
… Act of 2016, which has passed the Assembly and Senate and is awaiting review and approval by the Governor. The Bill, if … implemented, four have been partially implemented and one is no longer applicable. Key Recommendation Officials are …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followReview of Credit Card Expenses at Finger Lakes DDSO
… reviewed select Procurement Card transactions incurred by Finger Lakes Developmental Disabilities Service Office (DDSO) to Finger Lakes Home Supply from December 18, 2012 through June … The objective of our examination was to determine whether Finger Lakes DDSO adhered to State purchasing laws, rules and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoSelected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The … based on standard fee schedules. However, St. Francis is entitled to additional payments for certain special items …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Middle Island Fire District – Budgeting Practices (2013M-93)
… 30, 2012. Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… January 1, 2011 to August 6, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Colesville and is located in Broome County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsMonroe County – Golf Course Contract Management (2014M-111)
… 2012 through February 13, 2014. Background Monroe County is located in western New York on the south shore of Lake … procedures to ensure that all contractual maintenance work is adequately completed each year. Ensure that adequate …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Real Property Tax Exemptions Administration (2017-MR-4)
… 31, 2016. Background All real property in New York is subject to taxation unless specific legal provisions grant … criteria, including the use to which the property is put, the owner's ability to pay taxes, the desire of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… 2017. Background The Plainedge Union Free School District is located in the Town of Oyster Bay, Nassau County. The … that result in the appropriation of fund balance that is not needed to fund District operations. Have the faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraCity of Yonkers – Budget Review (B6-15-15)
… fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate … deficit obligations are outstanding. Key Findings There is a budget gap of $25.8 million between the District’s …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Red Hook Central School District – Financial Management (2016M-105)
… 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in … operates four schools with approximately 1,900 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… Background The North Syracuse Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga … operates 10 schools with approximately 8,750 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… 10, 2017. Background The Ithaca City School District is located in the City of Ithaca, eight towns in Tompkins … operates 12 schools with approximately 5,300 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationLong Lake Central School District – Payroll (2016M-90)
… 30, 2015. Background The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton … which operates one school with approximately 60 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… (also known as Marcus Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in … operates four schools with approximately 1,250 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Buffalo City School District – Special Education and Grant Administration (2017M-73)
… 20, 2016. Background The Buffalo City School District is located in the City of Buffalo in Erie County. The District is governed by an elected nine-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationLaFargeville Central School District – Financial Condition (2016M-216)
… 2016. Background The LaFargeville Central School District is located in the Towns of Alexandria, Clayton, Le Ray, … which operates one school with approximately 560 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216