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Pine City Fire District No. 1 – Board Oversight (2017M-166)
… was properly recorded and reported and that District money was safeguarded for the period January 1, 2016 through … is governed by an elected five-member Board of Fire Commissioners. Budgeted appropriations for 2017 total …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Northville Public Library – Cash Disbursements (2015M-53)
… 2013 through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, … 3,000 residents. The Library is a school district public library governed by a nine-member Board of Trustees … Northville Public Library Cash Disbursements 2015M53 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Depew Union Free School District – Investment Program (2023M-77)
… Business Administrator (BA) and District officials did not invest available funds in financial institutions that offered …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Claryville Fire District – Budgeting Practices (2014M-59)
… is a district corporation of the State, distinct and separate from the Towns of Neversink and Denning located in Sullivan and Ulster Counties. The District is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… $36,079. Eight collections for prom tickets totaling $360 and three collections for yearbook sales totaling $165 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mFinancial Disclosure Policy for IAC and REAC
The knowledge and expertise of members of the Advisory Committees must be applied solely for the benefit of the Retirement System.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/financial-disclosure-policy.pdfOpinion 99-10
… contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance … Usefulness (as distinguished from "expected useful life") ENERGY LAW, §9-103; LOCAL FINANCE LAW, §11.00(a): The "expected useful life" of energy facilities or equipment subject to an energy …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Bellmore Union Free School District – Financial Condition (2016M-276)
… budgets that include reasonable estimates for expenditures and appropriated fund balance. Ensure that the amount of … fund balance is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276South Seneca Central School District – Financial Management (2015M-255)
… District is located in the Towns of Ovid, Lodi, Romulus and Covert in Seneca County and the Town of Hector in Schuyler County. The District, … District has not developed a plan to determine appropriate and necessary reserve fund balance levels or defined its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0Milford Central School District – Financial Condition (2016M-87)
… Background The Milford Central School District is located in the Towns of Hartwick, Laurens, Maryland, Middlefield, Milford and Westford in Otsego County. The District, which operates one school … Findings District officials did not maintain fund balance in accordance with statutory requirements. Over the last …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Newfane Central School District – Financial Condition (2015M-307)
… Background The Newfane Central School District is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates four schools … annually appropriated.an average of $2.8 million more in fund balance than was actually needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Metro Therapy, Inc. - Compliance With the Reimbursable Cost Manual (2012-S-164)
To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated properly, documented
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s164.pdfReport on the State Fiscal Year 2014-15 Executive Budget, February 2014
The Executive Budget holds the promise that New York State can achieve ongoing budgetary balance after decades of nearly continuous structural gaps.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2014-15.pdfCanastota Central School District – Payroll (2016M-56)
… through June 30, 2015. Background The Canastota Central School District is located in the Towns of Fenner, Lenox, … Canastota Central School District Payroll 2016M56 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and credit card … policy, close any improper accounts and ensure that all funds are deposited and invested as authorized by statute. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Safety of Infrastructure (Follow-Up) (2014-F-16)
We have followed up on the actions taken by officials of the New York State Office of Parks, Recreation, and Historic Preservation to implement the recommendati
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f16.pdfExamination of Penalties and Interest Payments
The objective of our examination was to determine the extent to which NYSIF was penalized by the Workers’ Compensation Board (WCB) for late payment of medical a
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-08-01.pdfOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… offenders overseen by the Office received court orders to install an ignition interlock device (IID), only 1,952 (20 … Department of Motor Vehicles vehicle ownership checks and/or did not refer stipulated IID violation alerts to the appropriate courts, district attorneys, and rehabilitation programs. Key Finding The Office has made …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… of the four recommendations included in our initial audit report: Oversight of Persons Convicted of Driving While Intoxicated, issued October 7, 2015 (Report 2014-N-4). Background Our initial audit report, issued on October 7, 2015, examined the oversight of …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-follow