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Rochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices … Such policies and procedures would provide guidance on when and how to solicit competition, documentation …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Friendship Central School District –Procurement (2016M-175)
… Purpose of Audit The objective of our audit was to examine the District’s procurement … require District officials to properly document compliance when they sought competition. Key Recommendations Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … may have been eligible for coverage by Medicare. Homes and Community Renewal – Division of Housing and Community Renewal …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsDiNapoli Urges Focus on Addressing Rural Challenges
… government than statewide (16%). In Hamilton County, 30% are employed by government – a higher percentage than Albany … compares to just 2.5% statewide. Those still left unserved are among the most challenging to reach, and frequently the … may significantly differ. Increasingly, public policies are being developed for the unique challenges of rural areas. …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesOpinion 88-64
… of such an arrangement. Municipal housing authorities are public corporations established by the State Legislature … broad to authorize certain fringe benefits which are common in the public sector, such as health insurance. We … a city and a county (outside of the City of New York) are "municipal corporations" (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Hewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for … The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers approximately 4.5 … policy to include the use of competitive methods when procuring professional services. Enter into written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtRensselaer County – County Bridge Maintenance (S9-13-6)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly … by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… Purpose of Audit The purpose of our audit was to assess the Authority’s purchasing … Memorial Auditorium Authority is located in the City of Utica in Oneida County and was established by Section 1942 … period did not provide adequate guidance for purchases when competitive bidding was not required. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Vestal Central School District – Fund Balances (2017M-91)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and the Town of … expenditures and only budget for the use of fund balance when necessary. Analyze all reserve balances and transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91East Hampton Union Free School District – Financial Software User Access (2016M-340)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … of duties. Users were given system administrator rights when they shouldn’t have been, giving them access to leave …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessMexico Academy Central School District –Financial Management (2016M-219)
… Purpose of Audit The purpose of our audit was to determine if District officials … estimates. Use reserve funds as intended, and fund balance when needed, to balance the budget with the understanding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Mahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … with statute. With the exception of the 2010-11fiscal year when the District incurred a planned operating deficit, fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Westchester County - Financial Condition (2018M-151)
… or decrease recurring expenditures so that perations are financed on a sustainable basis. Take measures to help …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151South Kortright Central School District – Claims Audit (2023M-69)
… we determined that: The Board did not comply with New York State Education Law Section 1709 (20-a) when it appointed the … corrective action. Appendix B includes our comment on an issue raised in the District’s response. … audit south …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Real Property Tax Cap - School Districts Guidance
… property owned by LIPA. In these instances, the first line of the 2016-2017 tax cap form (prior year levy: Tax Levy FYE 6/30/2016) should be the amount of tax that was actually levied. PILOTs receivable from LIPA … As we have previously advised local governments, when estimating the PILOTs receivable in the coming year …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceWest Albany Fire District – Credit Card Purchases (2017M-15)
… Purpose of Audit The purpose of our audit was to determine whether credit card purchases were approved in … it did not have written procedures or guidelines to identify individuals authorized to approve credit card purchases or the documentation …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Commack Public Library District – Selected Financial Operations (2015M-132)
… Purpose of Audit The purpose of our audit was to assess District operations for the period … in accordance with GML that gives District staff guidance when purchasing goods and services. Closely monitor the …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132DiNapoli: Property Tax Exemptions Top $450 Billion
… DiNapoli issued a report today highlighting recent trends in property tax exemptions in New York State outside of New York City and the impact … economic growth," said DiNapoli. "Since exemptions result in other taxpayers generally bearing financial responsibility …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… for noninstructional employees. Key Findings Our review of records for 15 noninstructional employees paid overtime … prohibited by Board policy or in the employees’ memorandum of understanding (MOU) with District officials. Although … appropriate, clarify whether employees may earn overtime when working from home. District officials disagreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mUniondale Union Free School District – Information Technology (2023M-61)
… As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In … existing nonstudent network user accounts and disable them when access is no longer needed. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61