Search
Berkshire Union Free School District – Financial Condition (2015M-310)
… of the Berkshire Farm Center in the Town of Canaan, Columbia County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310New Rochelle City School District – Financial Condition (2013M-377)
… The New Rochelle City School District is located in the City of New Rochelle in Westchester County and operates 11 schools with 11,068 … and expenditure estimates. However, it has relied heavily on unexpended fund balance from prior years as a financing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Town of Webb – Audit Follow-Up (2018M-188-F)
… [ read complete report - pdf ] | [ read complete 2018 report - pdf ] Purpose of Audit The purpose of our … recommendations in the audit report released in November 2018. Background The Town is located in Herkimer County and … and a Town Supervisor. General fund appropriations for 2018 totaled approximately $6.7 million and ski area revenues …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… was to assess the District’s progress, as of June 2021, in implementing our recommendations in the audit report released in August 2016. Background The Horseheads Central School … was to assess the Districts progress as of June 2021 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fVillage of Suffern – Financial Condition (2013M-273)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. Background The … Village of Suffern Financial Condition 2013M273 …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of Pawling – Procurement (2021M-17)
Determine whether Town of Pawling Town officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… officials established nonresident tuition (NRT) rates for special education students in accordance with … Key Findings Officials did not establish NRT rates for special education students in accordance with … tuition rate. Consult with SED to obtain the guidelines for calculating a higher tuition rate. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationTown of Webb - Ski Collections (2018M-188)
… Town officials adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The Board and ski area officials have not developed policies or … Town officials adequately monitored ski collections and the issuance of season passes and lift tickets …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Town of West Seneca - Capital Project Management (2019M-195)
Determine whether the Town properly planned and managed a capital project
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Village of Windsor - Water Operations (2019M-210)
… whether Village officials accurately billed customers for water usage and reconciled water produced to water … The Clerk-Treasurer used an inconsistent methodology for estimating water bills. Estimated and customer-submitted … whether Village officials accurately billed customers for water usage and reconciled water produced to water billed …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210REACH Academy Charter School - Cash Disbursements (2019M-130)
… document and verify that goods and services are received at the agreed upon price, quantity and in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Comptroller DiNapoli Releases Municipal Audits
… the City and Town of Poughkeepsie Joint Water Project . “In today’s fiscal climate, budget transparency and … did not ensure purchases were made at the lowest cost, in compliance with the town’s procurement policy, and used … revenues collected were recorded and deposited. In addition, the board attempted to segregate cash receipt …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… penalties in four years. “When New Yorkers flip on the lights, log in or make a call, they should be confident that … its service. The audit examined how the PSC is overseeing utility compliance with commission agreements and orders, … acquisitions, from Jan. 1, 2015 to July 10, 2019, by four utility companies: Charter, Altice USA, FairPoint …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsDiNapoli Announces State Contract and Payment Actions for May 2015
… monthly notice to provide current information about the number and types of contracts and payments by the state. This … $1.7 million with Open Space Institute Land Trust Inc. for the purchase of Mountain Road property in Deerpark … First PHSP and $22.6 billion for NYS Catholic Health Plan, Inc. Department of Motor Vehicles $77,001 for three revenue …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-announces-state-contract-and-payment-actions-may-2015Opinion 88-29
… development agency, consideration should be given to whether the relationship between the village and the … Prior opinions, including Opn No. 78-614, are superseded to the extent inconsistent. You ask whether a prohibited … 18 (§§800, et seq .) contains provisions of law relative to conflicts of interest of municipal officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-88-29XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… feature in the SFS to store electronic documents in support of transactions processed in the Travel and Expense … and Accounts Payable Modules to store documents in support of invoice and voucher payments. However, agencies … Approvers Purchase Orders – Originators, Approvers, or any Buyers with add/update access Originator prior to submission; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceOpinion 92-17
… TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of law, … a sales tax agreement entered into between a county and all cities within the county pursuant to Tax Law, … purposes: shall ... be allocated quarterly to the cities and the area in the county outside the cities in proportion …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Course Offerings
… one or more desired (required or elective) courses, thus delaying their graduation. We determined that CUNY’s Central …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsOversight of the Home Delivered Meals Program (Follow-up)
… Meals Program (Report 2020-N-5 ). About the Program The New York City (City) Department for the Aging (DFTA) is the … the audit team reviewed documentation related to DFTA’s new HDML program contracts awarded in January 2021. The audit … were excluded from participation. Further, DFTA awarded new contracts to providers with noted deficiencies. Key …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… was identified, COVID-19 infection and death rates among New York State nursing home residents soared. Infection … Department’s mission to protect and promote the health of New Yorkers through prevention, science, and the assurance of … staff within the Executive Chamber, and the members of the New York State Interagency Task Force, including former …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-follow