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Westbury Water District – Purchasing (2015M-261)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … The Westbury Water District is located in the Town of North Hempstead in Nassau County and provides water to … The District is governed by an elected three-member Board of Commissioners. Expenditures in 2014 totaled approximately …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Marcellus Central School District – Online Banking (2020M-66)
… District officials established controls to ensure online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions, but they could further strengthen … confirmations for all electronic transactions. The online banking policy does not clearly indicate how online transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… 1, 2012 through December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a … Town of East Fishkill Recreation Department Cash Receipts 2014M95 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Mastic Beach Fire District – Cash Disbursements (2017M-38)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Fire Commissioners ensured … disbursed 84 checks totaling $394,037 prior to the Board resolution authorizing payment. The Treasurer … Recommendations Compare all vouchers with a list of checks to be approved for audit and approval before payment and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Hyde Park Central School District - Fixed Assets (2019M-103)
… records each year and ensure they are accurate and up to date. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/hyde-park-central-school-district-fixed-assets-2019m-103Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Southside Academy Charter School - Enrollment and Billing (2019M-70)
… and it under-billed four other resident districts a total of $27,389. The School does not have a good process in place … being billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70State Agencies Bulletin No. 1327
… Hourly Employee RGO Regular Pay Override RGS Regular Pay Salary Employee TSP Military Training Stipend As with other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1327-first-phase-deficit-reduction-plan-psnu-employees-summer-seasonalHow to Make a Vendor Responsibility Determination
… capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of … contracts. You should consider any information that comes to your attention and work with the vendor to address any negative information. Things to keep in mind: …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationCost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures proper internal controls are in place … information on the certification requirements from the NYSED Office of Education Management’s website or by phone … business operations in the district Close or immediate family members of an employee, officer or vendor (see …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorRailroad Bridge Inspection Program
… Purpose To determine whether the Department of Transportation … properly oversees railroads operating in the State to ensure they meet the bridge inspection requirements. This audit covers the period … To determine whether the Department of Transportation …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programLow-Income Housing Trust Fund Program
… mission is to create decent affordable housing for persons of low income by providing loans and grants for the rehabilitation of existing housing or the construction of new housing. One … reasons for any management decisions to fund projects that do not adhere to the established criteria at the time of the …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the … appear to be reasonable, as the services being provided do not have any bearing the number of students at the School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321The VendRep System
… Log in or create an account to get started. Using the online questionnaire The VendRep System includes all four … activity. If the State contracting entity chooses the online option, it must notify prospective bidders in the … Package. ) Things to keep in mind: Completion of the online questionnaire does not automatically qualify the …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: The Rockaways is on the Rise
… The Rockaways neighborhood in Queens experienced record job growth and business sales since Superstorm Sandy, … today by New York State Comptroller Thomas P. DiNapoli. The population has nearly returned to the pre-storm level, … The Rockaways neighborhood in Queens experienced record job …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseOpinion 91-13*
… REAL PROPERTY -- Leases (as constituting indebtedness for purposes of the Constitution and Local Finance Law); (as … of Participation (as constituting indebtedness for purposes of the Constitution and Local Finance Law) … -- Contracts Requiring Bidding (lease of public facility for use by a municipal corporation in performance of its …
https://www.osc.ny.gov/legal-opinions/opinion-91-13City of Newburgh – Budget Review (B6-14-25)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to … The proposed budget does not include an amount to cover the City’s required contribution toward costs for the …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25DiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… Thomas P. DiNapoli released the following statement today in response to the Metropolitan Transportation Authority’s release of its November budget and financial plan: “Our … years. “The severe service cuts the MTA has outlined today would hinder the region’s economic and financial …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itCompliance With Special Education Requirements – Evaluations
… with Disabilities Education Act (IDEA) ensures that a free appropriate public education is made available to …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluations