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Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… controls over the Department’s financial operations for the period January 1, 2015 through July 27, 2016. … Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben … Department’s expenditures totaled approximately $17,000 for 2015. Key Findings The bylaws do not adequately segregate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsLatham Fire Department – Length of Service Awards Program (2016M-279)
… system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 through December 31, … did not maintain an adequate recordkeeping system for the LOSAP attendance records and has not established procedures … establish an organized recordkeeping system to maintain LOSAP activity records or procedures to ensure the activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Industrial Development Agency Information
… PARIS Resources PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationDiNapoli: Special Education Providers Shortchanging Special Needs Children
… possible fraud that have been referred to law enforcement for further investigation. “Special education providers … costs and blatant abuse of taxpayer money. It is time for this to stop, and my office will do everything we can to … services in New York are predominantly provided by for-profit and not-for-profit private contractors rather than …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 88-41
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention programs) TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Opinion 90-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REFERENDUM -- Mandatory (need for upon construction of building for highway department purposes) -- Permissive … Whether a towns proposed expenditure of moneys in excess of $100000 to build a salt storage shed …
https://www.osc.ny.gov/legal-opinions/opinion-90-32Division of Housing and Community Renewal Bulletin No. DH-12
… Dates are used to indicate when an employee is to be rated for Performances Advances or Longevity Payments. Anniversary … adjusted due to Pay Periods of less than full work status. For graded employees, the Payroll System now requires Anniversary Dates and Increment Codes for all Pay Change Requests, Position Requests (except …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesIX.2.B Terminology – IX. Federal Grants
… grants and cooperative agreements, formerly the Catalog of Federal Domestic Assistance or CFDA. These listings can be … system developed in 1995 to provide a single point-of- contact for the request and delivery of federal funds to coincide with state cash outlays to meet …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyIX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some grant’s period of funds availability … are considered M-Year grants. For example, a federal grant award with a one-year grant period of October 1, 2014 - … Most federal grant award funding has a limited period of availability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationLansing Central School District – Procurement (2021M-213)
… to competitive bidding requirements. Periodically compare prices for goods and services to State contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, which … signed by an authorized contact person stating that the vendor is the only source for the given product and that such …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204South Jefferson Central School District – Community Services (2016M-343)
… July 1, 2014 through May 9, 2016. Background The South Jefferson Central School District is located in the Towns of … Lorraine, Rodman, Rutland, Watertown and Worth in Jefferson County; the Town of Boylston in Oswego County; and … South Jefferson Central School District Community Services 2016M343 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Pavilion Central School District – Financial Management (2017M-62)
… Background The Pavilion Central School District is located in Genesee, Livingston and Wyoming Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Crown Point Fire District – Board Oversight (2024M-29)
… report – pdf] Audit Objective Determine whether the Crown Point Fire District (District) Board of Fire … Determine whether the Crown Point Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29West Niles Fire Company – Financial Activities (2017M-205)
… determine whether the Board provided adequate oversight of Company operations to ensure financial activity was properly … 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in … with the Three Town Fire District in Cayuga County. The Company, which has an elected five-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… budgeted operating expenses for the 2012-13 fiscal year are about $4.4 million. Key Findings We reviewed four … for the students reviewed. At the end of the fiscal year, the Finance Manager completes a reconciliation of … We reviewed his reconciliation for the 2011-12 school year and the reconciliation appeared reasonable. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, … fiscal year, reported expenditures from the special aid fund, which is used to account for and report programs … school program had an outstanding surplus in the special aid fund of $3.4 million. BOCES did not enter into …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Village of Penn Yan – Water Operations (2013M-104)
… our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background … and the Mayor. The budgeted general fund appropriations for 2012-13 are approximately $4.4 million and water fund … regulations to define and allocate water plant costs for municipal customers. The Village is inappropriately …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Village of Depew Internal Controls Over Capital Projects 2013M29 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Village of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, … water fund, $72,000 for the sewer fund and $2.1 for the electric fund, all of which are financed by user charges. Key … Key Recommendations Segregate the water, sewer and electric duties of billing, collecting and recording to the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117