Search
Travel Advisory No. 18
… and Charges for Lodging Out-of-State Taxes and Charges for Rental Vehicles PerDiem-Unrecpted Extra Brkfast …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of Hempstead in Nassau County. The District, which … industry average. The District paid health insurance and retirement system costs for cafeteria employees, averaging …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… period July 1, 2013 through May 21, 2015. Background The Lockport City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria and Pendleton, in Niagara County. The … Lockport City School District Monitoring Transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington … bank reconciliations and canceled checks. Company bylaws did not provide guidance for issuing receipts for cash … and for conducting fund-raising activities. Company bylaws did not provide guidance for using debit and prepaid …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… Purpose of Audit The purpose of our audit was to determine whether the … for all transportation State aid for new bus acquisitions. Club collections were not supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraTown of New Hartford – Procurement (2017M-149)
… 2015 through December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population of … Town of New Hartford Procurement 2017M149 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Jefferson Central School District – Fund Balances (2015M-236)
… period July 1, 2014 through August 6, 2015. Background The Jefferson Central School District is located in the Delaware … County Towns of Harpersfield, Kortright, Blenheim, Gilboa, Jefferson and Summit. The District, which operates one school … Jefferson Central School District Fund Balances 2015M236 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Eastchester Union Free School District – Financial Management (2016M-59)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the District’s … amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for refunds of real property taxes. The District does not have a written, comprehensive multiyear financial plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Barker Central School District – Purchasing (2016M-208)
… not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding … each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Randolph Central School District – Financial Management (2014M-20)
… and South Valley in Cattaraugus County and the Towns of Ellington and Poland in Chautauqua County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Town of Arietta – Budgeting (2016M-308)
… in Hamilton County and has a population of approximately 305. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… financial reports to the Board that include balance sheet account balances, detailed year-to-date …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… February 10, 2015. Background The Stockport Volunteer Fire Company No. 1 is a volunteer organization located in the Town … the Town. The Executive Committee is responsible for the Company’s overall general and financial affairs. Revenue for … provided adequate oversight of fundraising activities. The Company entered into an agreement with a Board member for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mDiNapoli: College Student Loan Debt Doubled in New York Over Last Decade
… York over the past ten years by more than 41 percent to 2.8 million. Nationwide, the number of borrowers rose by … average costs for tuition, fees, room and board for 4-year institutions rose by more than 50 percent for both … loan balance of $26,400. The Watertown-Fort Drum area ranked lowest among areas for which data are available, …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeOpinion 96-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in and receive benefits from a service award program and the State Employees Retirement System …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Opinion 93-6
… a fire protection district. You ask whether a town and a village may enter into an agreement pursuant to article 5-G of the General Municipal Law under which the village would provide fire protection services to a fire … . ." (emphasis supplied). Thus, in order for a town and a village to enter into a municipal cooperation agreement, each …
https://www.osc.ny.gov/legal-opinions/opinion-93-6DiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… increase in reported heroin and prescription opioid use in recent years. According to the federal Substance Abuse and … longstanding efforts to promote access to treatment. Among recent initiatives to combat this epidemic, the State Fiscal …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… ATC was incorporated June 2000 in the State of New York as a for-profit organization, and is approved by SED to provide … reimbursement. $31,535 paid to nine teachers at an hourly rate above the per-session rate stated in their contracts. ATC did not have an amended agreement with the new higher hourly rate, and in the absence …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualReal Property Dispositions
… are no longer consistently followed. In some cases, the AI does not reflect the Port Authority’s current policies for …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsSelected Aspects of Discretionary Spending
… Purpose To determine whether Battery Park City Authority discretionary spending was appropriate and necessary. Our audit covers the Authority's two fiscal … years ended October 31, 2011. Background The Battery Park City Authority (Authority) was created in 1968 with the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spending