Search
Olean City School District – Financial Management (2016M-210)
… 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and Portville in Cattaraugus County. The District, which operates four … Key Findings Appropriated fund balance was not needed in the annual budgets for the past three years because …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the … segregate the summer playground program Director’s duties or implement compensating controls. Records … Checks for the summer driver’s education program session were not deposited in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Livonia Central School District – Software Management (2016M-293)
… our audit was to assess the District’s software management for the period July 1, 2014 through April 1, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $33 million. … Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring computer use and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… governing cafeteria cash receipts. The food service manager did not perform an independent reconciliation of cash … for cafeteria cash receipts. Require the food service manager to review the cashier’s daily reconciliations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Village of Tannersville – Water Department Operations (2016M-417)
… The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately … of water or approximately 71 percent of the water pumped in fiscal year 2015-16. The Board did not perform an …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCorinth Central School District – Financial Condition (2015M-68)
… Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Town of Scriba – Board Oversight (2017M-83)
… functions and personal, private and sensitive information for the period January 1, 2015 through August 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $6.1 million. Key Findings Town officials did not seek competition for purchases from 23 vendors totaling $455,638 and a Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… at the Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through … skating rink and for admissions and concession stand sales at the Town pool. The Town did not properly allocate sales tax revenues to its part-town funds in compliance with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Carthage Central School District – Financial Condition (2014M-138)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns … with approximately 3,600 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $55 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Village of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village of Clayville – Board Oversight (2015M-115)
… 31, 2014. Background The Village of Clayville is located in the Town of Paris in Oneida County and has a population of approximately 350. … of claims. Include all revenue and expenditure accounts in the budget-to-actual reports. Prepare and submit the …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115State Comptroller DiNapoli Releases School District Audits
… following school district audits were issued. Briarcliff Manor Union Free School District (Westchester County) …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 2005-7
… Law §198(3)(b) generally provides that a town board may permit any person or corporation owning real property outside … prescribed by the board. The town board may not permit such outside use if the use will reduce the water … must first be obtained ( id .). There are also additional permit requirements in section 15-1501(1) of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Opinion 91-7
… DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may contract for emergency … the emergency rescue and first aid squad of a village fire department may provide general ambulance service to …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… ambulance service pursuant to contract) GENERAL MUNICIPAL LAW, §122-b; TOWN LAW, §198(10-f): A town board, which provides an emergency medical service, a general ambulance service or a … may: (i) Acquire by gift or purchase one or more motor vehicles suitable for such purpose and supply and equip the …
https://www.osc.ny.gov/legal-opinions/opinion-98-9New York’s Economy and Finances in the COVID-19 Era
… museums, as well as those in restaurants and hotels. The health care and social assistance industry, the State’s … and the longstanding, regular unemployment insurance (UI) program, as detailed below. Since March 1, the Office of … New Yorkers had received almost $36.7 billion from the UI benefit expansions created by Congress earlier this year, …
https://www.osc.ny.gov/reports/covid-19-december-2-2020DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… The COVID-19 pandemic hit the South Bronx especially hard, but the area’s economy has … The COVID19 pandemic hit the South Bronx especially hard but the areas economy has shown …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesOpinion 92-18
… the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town (imposition of solid waste generation fee) LOCAL LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND ASSESSMENTS -- … town by local law may impose the solid waste generation fee as either a user charge or a benefit assessment …
https://www.osc.ny.gov/legal-opinions/opinion-92-18