Search
West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… is governed by a six-member Board of Directors, contracts with the Town to provide fire protection services to the … $177,500. Key Findings The Board was not provided with monthly bank statements, bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overTown of Arietta – Budgeting (2016M-308)
… June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population of approximately 305. … Budgeted expenditures totaled approximately $2.6 million in 2006. Key Findings For fiscal years 2013 through 2015, the … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not needed to …
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)
… the completeness and accuracy of the Town’s records and reports for the period January 1, 2015 through October 13, … Supervisor did not prepare accurate, periodic financial reports for the Board. The Board has not conducted an annual …
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)
… Purpose of Audit The purpose of our audit was to assess the Executive Committee’s oversight of selected … County, which contracts with the Stockport Fire District to provide fire protection for the Town. The Executive … and submit formal monthly and annual financial reports to the Executive Committee which contain a detailed …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mRockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for the period July … April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialState Agencies Bulletin No. 952
… 21, 2009 Background The Internal Revenue Service issued new regulations in 2009 making Military Stipend earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/952-refund-social-security-and-medicare-tax-withholdings-related-militaryBarker Central School District – Purchasing (2016M-208)
… 2014 through April 6, 2016. Background The Barker Central School District is located in the Town of Somerset, Niagara County. The District, which operates one school with approximately 800 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Eastchester Union Free School District – Financial Management (2016M-59)
… November 6, 2015. Background The Eastchester Union Free School District is located in the Town of Eastchester, … the plan on an ongoing basis. … Eastchester Union Free School District Financial Management 2016M59 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Randolph Central School District – Financial Management (2014M-20)
… District is located in the Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Jefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, … Central School District is located in the Delaware and Schoharie County Towns of Harpersfield, Kortright, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… 1, 2013 through May 21, 2015. Background The Lockport City School District is located in the City of Lockport and … the District’s annual fuel use. … Lockport City School District Monitoring Transportation Contracts and Costs …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… For interest payments on claims, awards, judgments and settlement agreements see account 60200 in Section 5.C - General State Charges – Claims, Awards, Judgments, and Settlement Agreements . 58403 Prompt Contracting Interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceCarmel Central School District - Extra-Classroom Activities (2018M-45)
… they plan to initiate corrective action. … Carmel Central School District ExtraClassroom Activities 2018M45 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45Opinion 92-27
… that bear on the issues discussed in the opinion. LOCAL LAWS -- Payroll Deductions (for charitable … Assignment (to charitable organizations) PERSONAL PROPERTY LAW, §§45-a, 46(1)(2); GENERAL MUNICIPAL LAW, §93-b; … equal protection guarantees (NY Const, art 1, §11; Federal Constitution, 14th amendment; see Opn No. 82-231, …
https://www.osc.ny.gov/legal-opinions/opinion-92-27DiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… also necessitates that city agencies are sufficiently staffed and trained to negotiate contracts, process payments …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Industrial Development Agency Board Governance (2017-MS-1)
… Hempstead [pdf] , Orange [pdf] and Steuben [pdf]. Purpose of Audit The purpose of our audit was to determine whether IDA Boards provided effective oversight of the IDAs’ operations for the period January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1DiNapoli: Property Tax Exemptions Top $450 Billion
… City and the impact they have on local governments and school districts. "Property tax exemptions can be a valuable … approximately 30 percent of total property value ($1.5 trillion). When compared to 2006, this represents a five … state's 140,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionMitchell-Lama Vacancies (Follow-Up)
… housing to middle-income families. The New York City (NYC) Department of Housing Preservation and Development (HPD) … is charged with promoting the quality and affordability of NYC’s housing. In NYC, there are 93 HPD-supervised Mitchell-Lama rental and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followState Comptroller DiNapoli Releases Audits
… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Reimbursement of Homeless … is one of the largest providers of homeless services in Onondaga County with a 192-bed capacity for emergency shelter services. In order to effectively evaluate whether costs are eligible …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-follow