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Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the School’s compact contract with the Foundation for the … appear to be reasonable, as the services being provided do not have any bearing on the number of students at the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Comptroller DiNapoli Releases Municipal Audits
… Inc. – Financial Activities (2019M-117) The bylaws do not address fundraising activities and there are no … money is safeguarded. There was no report prepared of expenditures, revenues and starting cash, and the records that did exist were not adequate. Village of Herkimer – Water and Sewer Financial Operations …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… Purpose of Audit The purpose of our audit was to examine the School’s … forms. Those employees required to submit forms did not do so consistently, and the forms did not always include … to prepay the loan(s). Maintain a cumulative and up-to-date record of leave time for each employee and review this …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Purpose of Audit The purpose of our audit was to review the Executive Director’s oversight … invoices, or bills attached to the claims, taxpayers do not have any assurance that these monies were used for …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Village of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Medina Central School District - Tax Collection (2019M-151)
… District officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors … deposited, intact. Ensure there is sufficient oversight of the tax collection process. Perform a reconciliation of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Gloversville Enlarged School District - Claims Auditing (2019M-244)
… were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Village of Bloomingburg - Financial Operations (2019M-246)
… oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Sodus Center Fire District – Board Oversight (2017M-108)
… 2017. Background The Sodus Center Fire District is located in the Town of Sodus in Wayne County. The District is a district corporation of … independent oversight. The Treasurer made $15,943 in questionable payments to himself and his business and did …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… - pdf] Audit Objective Determine whether the Village of Nyack Parking Authority’s (Authority) Board of Trustees (Board) and Authority officials effectively pursued and maximized the collection of all parking violation tickets issued. Key Findings The …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Introduction – Federal Funding and New York
… State Employees and Federal Funding Federal Support of the State’s Safety Net Medicaid Essential Plan Social … Program Federal Funds to New York City A Review of Categorical Grants Temporary Assistance for Needy Families Child Care and Development Block Grant Title I Grants to Local Educational Agencies Section 8 Housing …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionSchool Tax Relief (STAR) Program (2012-MS-6)
… Purpose of Audit The purpose of our audit was to review local … - just for exemptions with this specific risk indicator (i.e., having a mailing address that receives STAR exemptions for multiple parcels). Local assessors do not have the ability to search the Office of Real Property …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Selected M/WBE Purchases by Various Facilities
… decisions. These enterprises must also be authorized to do business in New York State and registered under the … Department's M/WBE program goal was to direct a minimum of 10 percent of its discretionary purchase amounts to minority-owned …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesKing Center Charter School – Purchasing (2013M-215)
… Purpose of Audit The purpose of our audit was to examine the School’s … policy does not provide appropriate guidance as to when written or verbal price quotes should be obtained and when items must be competitively bid. The policy also does …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… are responsible for imposing and collecting a wide range of fines, surcharges and civil fees. The financing of justice … governments to explore consolidation of justice courts, when practicable. In these cases, towns and villages should … board must approve the petition or resolution. If they do not, the proceedings terminate and the current justice …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… for a BOCES to provide claims auditing services to one of its component districts since most of these districts would have material and significant … employees currently classified under civil service do not lose this classification) a district resident or …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorXI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… procurement record requirements. The SFL defines a procurement contract as any contract or other agreement for … 2010, the required termination provision is contained in Appendix A – Standard Clauses for All New York State … may be satisfied by incorporating the latest version of Appendix A into the contract. ( Note: General contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actWashington County – Procurement (2017M-224)
… Purpose of Audit The purpose of our audit was to determine whether … policy and competitive bidding laws are adhered to when purchasing goods or entering public works contracts. … officials and employees adequately document actions taken when soliciting bids and quotes and retain documentation …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Opinion 92-53
… This opinion represents the views of the Office of the State Comptroller at the time it was … only city within the county currently pre-empts one-half (i.e., 1 1/2%) of the sales tax within the city pursuant to … formula, we note that section 1262(c) provides that when there is no pre-emption of sales tax by a city, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-53