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Baldwinsville Central School District – Financial Management (2016M-65)
… The Baldwinsville Central School District is located in the Towns of Clay, Lysander and Van Buren in Onondaga County. The District, which operates eight … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Gowanda 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-104Administration of the Article 8-A Loan Program (Follow-Up)
… We found that HPD does not verify the accuracy of building owner affidavits submitted to support their Program … contractual requirements. Finally, we found one building owner appeared to receive favorable treatment from HPD which …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followWappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135City of Troy – Budget Review (B5-16-15)
… be cognizant of the potential financial impact of the settlement of the expired CBAs and be prepared to provide for …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Assessment and Collection of Selected Fees and Penalties (Follow-Up)
… implementation of the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . Background Our initial report, issued May 31, 2013, determined Department officials … in addressing the issues identified in our initial report. For example, the Department has: Improved its methods …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followOswego County – County Bridge Maintenance (S9-13-8)
… The County’s budgeted expenditures totaled $193 million in 2012. The County Highway Department is responsible for the … not determine if the County had responded to these flags in a timely manner. Key Recommendations Budget for and track …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Niagara County – County Bridge Maintenance (S9-13-2)
Niagara County County Bridge Maintenance S9132
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2XII.6.C Paying Prompt Contract Interest – XII. Expenditures
This section explains the process for paying interest pursuant to the Prompt Contract Law once an Agency has determined that interest is owed
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. City of Johnstown – Information Technology (Fulton County) City … were communicated confidentially to officials. City of Johnstown – Financial Management (Fulton County) City … and 2017 and did not file the reports for 2018 or 2019 as of Dec. 2, 2020. Without accurate financial records, the …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… North Valley Stream, Garden City South, Lakeview, South Floral Park, West Hempstead and a portion of Malverne in Nassau …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Bayport-Blue Point Public Library , Cincinnatus Fire District and the … being spent appropriately and effectively.” Bayport-Blue Point Public Library – Employee Leave Accruals and … announced his office completed audits of the BayportBlue Point Public Library Cincinnatus Fire District and the …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsCollection of Lease and Permit Revenues
… Purpose To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period … January 2008 through May 2012. Background The Department of Transportation (Department) has land that it does not use …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesEfficiency of Warehouse Space
… issued to all State agencies inquiring about warehouse and storage space and the associated costs, because there was no …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceState Agencies Bulletin No. 928
… not reduced by the amount of the Merit Step payment (see Payroll Bulletin No. 721 ). Eligibility Criteria To be … to Longevity Lump Sum payment rules as described in Payroll Bulletin No. 888 : An employee who is not eligible … OSC and the effective date of a promotion within the last calendar year will be included on the report. While some …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/928-october-2009-merit-step-listings-and-payments-certain-graded-and-nsOpinion 91-25
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … a city (other than New York City), town, village or fire district to pay to a paid firefighter who is disabled as a … 207-a on municipalities and fire districts (see 1977 NYS Legislative Annual, p 336). The legislative history …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Opinion 99-4
… of town) WORDS AND PHRASES -- "Dispose of" (meaning of for purposes of General Municipal Law, §858[3]); (as … to a proper IDA project and are intended primarily for the benefit of that project. Also, an IDA may utilize the … agency ("IDA") to make a grant of its funds to the town for whose benefit the IDA was established. You indicate that …
https://www.osc.ny.gov/legal-opinions/opinion-99-4XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… Finance Law provide that cost may include the price of the good being purchased and can include the administrative, … maintenance or other overhead associated with the given good; the value of warranties, delivery schedules, financing … opportunity costs associated with the given good; and the life span and associated life cycle costs. Life cycle costs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionLincoln Fire District – Financial Activities (2012M-228)
… District did not make any expenditures from the reserve funds during this time period. Key Recommendations Document …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Jericho Fire District – Professional Services (2012M-236)
… from the Town of Oyster Bay and the County of Nassau in which it is located. The District services approximately … services providers who received at least $20,000 in payments during our audit period. District officials did … Further, the payments to the physical trainer were not in accordance with the written agreement. While the written …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236