Search
Akron Fire Department – Financial Activities (2014M-196)
… and that Department money was safeguarded for the period January 1, 2013 through April 16, 2014. Background The Akron Fire Department is located in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Subway Wait Assessment
… Mission Statement and Performance Indicator reports list Subway Wait Assessment (WA) as an indicator of the MTA’s … demand for performance improvements, the MTA released the Subway Action Plan to improve service. One of the changes in … Bus Committee (Committee) and posted on the MTA website’s Subway Performance Dashboard (Dashboard). Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentCompliance With Navigation Law
… lakes and ponds, New York State is rich with opportunities for motorized water recreation. The New York State Navigation Law outlines rules for boating and watercraft recreation, including safety and quality-of-life components. For example, the Navigation Law imposes restrictions on …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawState Comptroller DiNapoli Releases State Audits
… for Children's Services (ACS): Administration of Non-Competitive and Limited-Competition Contracts … found ACS officials did not provide sufficient oversight of contractor performance. Officials renewed or extended … The vendors’contracts totaled $114.1 million. For 9 of the 12 vendors, children in their care were abused by …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… Supervisor (Supervisor) on a weekly basis, as required by New York State Town Law (Town Law) Section 35. Instead, the Clerk made …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Eaton No. 1 Fire District – Board Oversight (2024M-4)
… written financial reports to manage operations. Ensure bank reconciliations were performed. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Town of Lincoln - Disbursements (2022M-198)
… claim payments to the former Supervisor and the additional payroll payment to the former bookkeeper and seek recovery of …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Attica Central School District – Financial Management (2022M-103)
… [read complete report – pdf] Audit Objective Determine whether the Attica Central … Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves . Officials’ practices of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Norwood-Norfolk Central School District – Financial Management (2022M-129)
… which is enough to fund average retirement expenditures for 10 years. This balance exceeds the Board’s targeted …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129About the Academy
… more efficiently. Meet the Trainers Executive Staff Janet Hyde Janet Hyde is the Director of Information, Research and … many local governments and school districts. In 2003, Janet joined the Comptroller’s Office as a member of the …
https://www.osc.ny.gov/local-government/academy/about-academySherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding … under which reserves will be used or replenished. From 2020-21 through 2022-23, the Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Archived: Legislative Session 2017–2018
… technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Archived: Legislative Session 2019–2020
… Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020 – Signed into law on August 24, 2020 as Chapter 157 of … Corporations (LDCs) – Signed into law on December 20, 2019 as Chapter 710 of the Laws of 2019 – A.7476 (Magnarelli) / S.5445 (Skoufis) – Relates to …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Archived: Legislative Session 2015 –2016
… technology for procurement purposes; clarifying the use of best and final offers for invitations for bids and requests …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Archived: Legislative Session 2021–2022
… the laws of 2022 – A.7730/S.6619-A (Abbate/Gounardes) – Increases the age at which the ordinary death benefit … – A.7742-A/S.9360 (Lavine/Thomas) – Provides coverage for virtual currency, authorizes the promulgation of … and recognizes the death of an owner as a trigger for dormancy. Data Breach – Signed into law on December …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022Gowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Ardsley Union Free School District – Financial Management (2024M-13)
… Key Findings The Board and District officials did not effectively manage the District’s fund balance and … budgeting practices of appropriating fund balance that is not needed and maintaining unreasonable reserve balances … million. As a result, the appropriated fund balance was not used to fund operations and taxpayers were taxed more …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Avon Central School District – Financial Management (2024M-75)
… which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property … and the debt reserve in the debt service fund had $866,000 in unidentified money that should be returned to the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Brockport Central School District - Financial Management (2023M-107)
… gaps. However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The … totaling $24.5 million that were not needed or used in many years, and the debt reserve in the debt service fund had $700,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107