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Southwestern Central School District – Claims Processing (2016M-356)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing … Central School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Oceanside Union Free School District – Professional Services (2016M-281)
… audit was to examine the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through April 19, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $147.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Oneida Housing Authority – Tenant Rents (2014M-306)
… Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through July 31, 2014. … housing authority created to provide low-rent housing for qualified individuals in the City of Oneida. The … operates three complexes with a total of 240 units for rent. The operating budget for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Schodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were adequately supported, … 30, 2015. Background The Schodack Valley Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Local Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made available according to this schedule: Class of Local Government Release of Annual Financial Data (year following fiscal year) …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… New York's water systems may require nearly $40 billion in … Thomas P. DiNapoli. "Many drinking water systems in New York are over 100 years old and operating far beyond … damage or inconvenience for residents and businesses. New York needs to significantly invest in this area, or we're …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingAwarding and Oversight of Statewide Interoperable Communications Grants
… Purpose To determine if the Division of Homeland Security and Emergency Services awarded contracts to entities that met eligibility requirements and if the … To determine if the Division of Homeland Security and Emergency Services …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsCity of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of audit services and the effectiveness of … City of Lockport Independent Audit Services 2014M238 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The … 475 students, is governed by an elected seven-member Board of Education. The 2015-16 general fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Audit The purpose of our audit was to assess the District’s financial condition and examine the internal controls over … budgeted appropriations and revenues. The school lunch fund has had recurring deficits. Free meals were recorded without documentation, causing lunch participation figures to be inflated and the claiming …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsTown of Cortlandville – Fuel Purchases (2012M-171)
… Town. The Town has more than 70 center-lane miles of Town road within the 49 square-mile Town boundaries. The Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Town of Benson – Financial Condition (2013M-77)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … 1, 2010, through December 31, 2012. Background The Town of Benson is located in Hamilton County and has a population … Town of Benson Financial Condition 2013M77 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… annual financial reports with OSC within 60 days after the close of the fiscal year. Review bank statements, canceled …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113DiNapoli: Local Sales Tax Collections Up Slightly in May
… P. DiNapoli. This is the third consecutive month in 2023 of less than 2% growth. Overall, local collections totaled $1.71 billion … York City’s collections totaled $744 million, an increase of 3.3%, or $23.5 million. County and city collections in the …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-local-sales-tax-collections-slightly-mayMaternal Health (Follow-Up)
… mortality refers to deaths of pregnant persons during pregnancy or within a year of the end of pregnancy. Morbidity refers to having a disease or a symptom … (severe morbidity) is defined as unexpected outcomes of pregnancy, labor, or delivery that result in short- or …
https://www.osc.ny.gov/state-agencies/audits/2026/04/16/maternal-health-followXI.12.B Contract Assignments – XI. Procurement and Contract Management
… under a contract and that their consent is required for certain transfers. State Finance Law, Article 9, Section … agencies may waive prior written consent when the reason for the transfer is due to a reorganization, merger or … under the contract, including the responsibility for contract performance and right to payment, to another …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsControls and Management of the Unemployment Insurance System
… Objective To determine whether the Department of Labor (Department) has … and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information … To determine whether the Department of Labor Department has …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… so far during the COVID-19 pandemic, largely as a result of tax revenue from the financial services sector, but the … by leaning on one-time measures, but a prolonged period of economic weakness would require recurring, and more … 0.2 percent, an improvement from its previous projection of negative 12.9 percent. The city estimates a $632 million …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefArea #12 – Information Technology Contingency Planning – Information Technology Governance
… system can be expected to operate perfectly at all times, unplanned service disruptions are inevitable. A … computer resources from ransomware, hardware failure or human error, for example, could significantly curtail a local … Technology Contingency Planning . 19 19 https://www.osc.ny.gov/localgov/pubs/lgmg/itcontingencyplanning.pdf The …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningCollection of Electronic Waste Fees
… electronic equipment to register with the Department, pay a one-time registration fee of $5,000, and then annually … the responsibilities for collecting and recording cash receipts of the fees and surcharges. Also, supervisory … Improve controls over the collection and reporting of fees by: separating the handling and recording of cash receipts to …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-fees