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Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… 1, 2014 through April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of … Rockville Centre Union Free School District School Lunch Fund Financial …
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)
… to submit records to support the total number of daily route miles used in calculating the District’s annual fuel …
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)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort … canceled checks. Company bylaws did not provide guidance for issuing receipts for cash collected and for conducting …
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)
… the District applied for all entitled transportation State aid for new bus acquisitions and to determine whether … The District did not apply for all transportation State aid for new bus acquisitions. Club collections were not … review of the preparation, submission and receipt of State aid documentation. Ensure that extra-classroom activity …
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)
… used competitive methods when procuring goods and services for the period January 1, 2015 through December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population of approximately 22,100. The Town is governed by an elected five-member Town …
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)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through August 6, 2015. … The Jefferson Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year total $6.4 million. Key Findings …
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)
… July 1, 2010 through November 6, 2015. Background The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, which operates … Eastchester Union Free School District Financial Management …
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)
… Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the …
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)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2013 through June 30, 2016. … totaled approximately $2.6 million in 2006. Key Findings For fiscal years 2013 through 2015, the Board overestimated … appropriations by more than $925,000 (33 percent) for the general fund and $820,000 (33 percent) for the …
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)
… and accuracy of the Town’s records and reports for the period January 1, 2015 through October 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The …
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)
… Committee’s oversight of selected financial operations for the period January 1, 2013 through February 10, 2015. … the Stockport Fire District to provide fire protection for the Town. The Executive Committee is responsible for the Company’s overall general and financial affairs. …
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
… New York State Comptroller Thomas P. DiNapoli today released a report on student loan debt which found the average New Yorker with college loans owed $32,200 in 2015, higher than the national average of $29,700. In New York, student loan debt more than doubled …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-college-student-loan-debt-doubled-new-york-over-last-decadeOpinion 96-13
… in service award program and retirement system) CIVIL SERVICE LAW, §150; GENERAL MUNICIPAL LAW, art. 11-AA; … 219-f provide for payment of service awards, but do not bar payment or provide for a reduction of payment in the … System. June 21, 1996 Vincent J. Messina, Jr., Esq., Town Attorney Town of Islip …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Opinion 93-6
Whether a town and a village may enter into an agreement pursuant to article 5G of the General Municipal Law under which the village would provide fire protection services to a fire protection district in the town
https://www.osc.ny.gov/legal-opinions/opinion-93-6DiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… related to heroin and prescription opioid abuse reached record highs in New York state in 2014, according to a … in New York, in which heroin was a factor, reached a record high of 825 in 2014, the last year for which data are … related to heroin and prescription opioid abuse reached record highs in New York state in 2014 according to a report …
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
… The audit included expenses claimed on ATC’s CFRs for the three fiscal years ended June 30, 2015. Background … was incorporated June 2000 in the State of New York as a for-profit organization, and is approved by SED to provide … 2015, ATC served between 162 and 213 students. ATC is paid for its services using rates established by SED. The rates …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualSelected Aspects of Discretionary Spending
… and protect against the use of funds for purposes that do not advance its core purpose and objectives. The ABO added … instances, the Authority lacked documentation to show how it determined which organizations to select for donations, how contributing to such organization was related to or …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… Objectives To determine if the Department of Environmental Conservation … 2019. About the Program Waste tires can pose serious risks to public health, safety, and the environment. They provide … Waste Tire Management and Recycling Act (Act) was enacted to ensure the proper management of waste tires in the State. …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-fees