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Watervliet City School District – Information Technology (2021M-34)
… user accounts. Disable 72 unneeded network accounts in a timely manner. Monitor compliance with the acceptable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… to receive rental or contractual payments from the State in an amount equal to the debt service on the debt issued by … 60453 DS Offset – Reserve Fund Releases Reduction in required reserve fund balances (set aside at time of debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Medina Central School District - Tax Collection (2019M-151)
Determine whether the Tax Collector Collector received recorded deposited and reported real property tax collections in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Akron Fire Department – Financial Activities (2014M-196)
… 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The Department provides fire protection … have original receipts attached to the monthly statement. In July 2019, a Fire Department member, Richard A. Lobur, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Subway Wait Assessment
… on the success of its operations. On July 25, 2017, in response to the Board’s demand for performance … Subway Action Plan to improve service. One of the changes in the Plan was the implementation of new customer-focused … intended to be more relevant and easier to understand. In September 2017, Transit introduced the new metrics: …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentCompliance With Navigation Law
… ensure boaters’ safety and quality of life on State waters in accordance with New York State Navigation Law (Navigation … fatalities, and injuries by waterway for the year. In tandem with data from past years, Parks uses the … and inform the public about recreational boating activity in the State. Key Findings We found Parks has developed and …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… Town Clerk/ Tax Collector (Clerk) recorded, deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally recorded collections accurately and deposited and remitted Clerk fees in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Eaton No. 1 Fire District – Board Oversight (2024M-4)
… officials adequately monitored financial activity and ensured appropriate records and reports were maintained. Key Findings District … financial activities or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Town of Lincoln - Disbursements (2022M-198)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Board (Board) and Town Supervisor … $5,142, that were not adequately supported. Also, three of these payments totaling $2,605 were not audited and … received $1,751 in additional pay with no evidence of approval. Key Recommendations Consult with legal counsel …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Attica Central School District – Financial Management (2022M-103)
… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Norwood-Norfolk Central School District – Financial Management (2022M-129)
… tax levy or to fund needed reserves. Maintained $3 million in the New York State and Local Retirement System (NYSLRS) … to $2.1 million. Did not use $0.9 million restricted in a debt reserve to pay related debt as required. Key … is reduced to a reasonable level. Use funds restricted in the debt reserve to make related debt payments as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129About the Academy
… of Local Government Services and School Accountability. In this capacity she develops and leads the Division’s … data collection and review activities. This work is done in support of the Comptroller’s role in overseeing the fiscal affairs of New York State’s many …
https://www.osc.ny.gov/local-government/academy/about-academySherburne-Earlville Central School District – Financial Management (2024M-61)
… officials are not presenting the District’s spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to … did not use reserve balances to pay related expenditures in three of the District’s seven reserves. Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Archived: Legislative Session 2017–2018
… (DeFrancisco) – Enhances the integrity, transparency and accountability of the State’s procurement process by … York, prohibiting conflicts of interest by state officers and employees in state procurements, prohibiting conflicts of interest by state authority board members, officers and employees in authority procurements, requiring …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Archived: Legislative Session 2019–2020
… the "rollover" period for bond anticipation notes issued in calendar years 2015 through 2021, inclusive; (2) … school districts to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and … of interest and ethics laws covering local governments in a number of ways including, but not limited to, …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Archived: Legislative Session 2015 –2016
… / S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication … – Establishes uniform requirements for all funds in which tax check-off monies are deposited and requires … (Farrell) / S.5299 (DeFrancisco) – Allows for an increase in the dollar amount the Comptroller is permitted to hold in …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Archived: Legislative Session 2021–2022
… Services to notify, within 24 hours following the discovery of a data breach or receiving notice of a data …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022Gowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Ardsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess of the statutory limit and missed opportunities to … finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding source …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52