Search
Goshen Central School District – Financial Condition (2017M-46)
… years 2011-12 through 2015-16, the Board appropriated fund balance totaling $4.9 million to fund operations, of which … the practice of adopting budgets that appropriate fund balance that will not be used to fund operations. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Opinion 90-39
… Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … delegated to the municipal corporation by the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d … §66) and does not have its own home rule authority (see NY Const, art IX). Therefore, the authorization for towns to …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Purpose of Audit The purpose of our audit was to review District financial and payroll … benefit accrued liability reserve (EBALR) was excessive when compared to the potential costs which could be paid from …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andOdessa-Montour Central School District – Financial Condition (2016M-71)
… fund balance exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. … on available current information and historical data. Reduce the amount of unrestricted fund balance and use the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were … analysis and did not always consider past productions when planning future meals, which contributed to the cost of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
Mount Vernon Industrial Development Agency Project Approval and Monitoring 2013M364
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … were in compliance with the 4 percent statutory limit, when in fact, they were not. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementVII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… paid by OSC which could have been paid from a cash advance account if it were in existence at the time. For example: … the request is approved or denied. Establish a New Bank Account (For New Advance Requests) After approval, and before … Cash Management Unit for permission to establish a bank account. Each request must be submitted by the agency’s Chief …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceOpinion 90-5
… This opinion represents the views of the Office of the State … the authority to increase the number of trustees and, if so, by what procedure and for what term the new trustees … powers of trustees of educational institutions are set out in section 226 of the Education Law. Subdivision 1 of …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Afton Central School District – Fund Balance Management (2023M-18)
… – pdf] Audit Objective Determine whether the Afton Central School District (District) Board of Education (Board) and officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Purpose of Audit The purpose of our audit was to assess the … scanned for viruses and other malware with up-to-date antivirus software, and ensure that any detected malware … policy that defines appropriate and prohibited activities when using Authority computers and other IT assets. … …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyEast Hampton Housing Authority – Board Oversight (2017M-33)
… Purpose of Audit The purpose of our audit was to assess the Board's oversight of the Authority's financial operations for the period … are adequately segregated among employees or, when that is not practical, increase managerial oversight. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Andover Central School District - Financial Management (2018M-145)
… and took appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually … budgets that overestimated appropriations by a total of approximately $3 million (13 percent) from 2014-15 through … fund balance was within the statutory limit each year. When these funds are added back to the general fund, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145East Aurora Union Free School District - Procurement (2023M-125)
… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … followed New York State General Municipal Law (GML) when procuring goods and services. As a result, goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125West Webster Fire District – Financial Management (2023M-23)
… report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire Commissioners … comment on the District’s response letter. … audit west webster fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)
… On average, the Board annually appropriated $2.4 million of fund balance that was not needed to pay operational expenses because operating surpluses of about $1 million were realized. When unused appropriated fund balance is added to the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-managementXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… sections of this Chapter: Section 4.C - Travel Mileage Rates Section 6 - Potential Tax Consequences of Assigning an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program (HCV), the Section 8 … on time and in a manner that recovers all eligible costs. This audit covers the period from January 2017 through … with low utilization vary, with some areas having a high number of issued and unused vouchers and others having …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDiNapoli: Tax Cap at Two Percent for 2019
… time since 2013," DiNapoli said. "Despite the possibility of increased tax revenue, municipal budgets will still be … funding cuts. Local officials should proceed cautiously when crafting their spending plans for next year." The tax … in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… impacted their ability to provide required services. Of the 2,683 required sessions, therapists documented 605 as … not document another 506 sessions. As a result, 41 percent of the required services may not have been received. Two of … did not always document scheduled sessions, particularly when students were habitually absent. Therapists did not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-and