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Clarence Central School District – Financial Condition Management (2022M-46)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … or used. Recorded fiscal year-end commitments related to unperformed contracts for goods and services totaling $3.3 … and ensure encumbrances are appropriate. Develop a plan to reduce surplus fund balance to comply with the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Sidney – Budget Review (B4-13-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… entered into an agreement to provide forestry services on lands outside the District to a business or businesses … former Director appears to have been affiliated, resulting in a potential conflict of interest. The Assistant was not …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… 31, 2012. Background The Town of Summerhill is located in Cayuga County and has approximately 1,200 residents. The … estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts actually available. As a … and available data. Review budget-to-actual reports on a monthly basis and use them to monitor current-year …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Village of Spencer – Financial Condition (2013M-119)
… Spencer is located in Tioga County and has approximately 800 residents. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119College of Nanoscale Science and Engineering – Network Security Controls
… the next generation of scientists and researchers in nanotechnology. The College is a unit of the University at … advanced research complex of its kind at any university in the world. The College has a number of business … all State entities, including SUNY campuses. Key Finding In addition to the security measures established by the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Munnsville – Financial Operations (2012M-239)
… 31, 2012. Background The Village of Munnsville is located in the Town of Stockbridge, Madison County, and has a … year ended May 31, 2012, were approximately $157,000 in the general fund. Key Findings The Board has not … not filed the required annual financial report with OSC on a timely basis. The Board did not audit, or cause to be …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239State Comptroller DiNapoli and Rockland District Attorney Walsh Announce Guilty Pleas of Middletown Resident for Larceny
… Thomas P. DiNapoli and Rockland County District Attorney Thomas E. Walsh II announced that Ricardy Cesar, 54, … DiNapoli said. “Thanks to my partnership with District Attorney Walsh, Mr. Cesar has been convicted and will repay … Comptroller Thomas P DiNapoli and Rockland County District Attorney Thomas E Walsh II announced that Ricardy Cesar 54 of …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-and-rockland-district-attorney-walsh-announce-guilty-pleas-middletownVillage of Suffern - Budget Review (B20-6-2)
… the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 … The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Town of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170College of Geneseo – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … other employee’s expenses consisted of charges for rental cars utilized by various College staff. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesTown of Covington – Town Supervisor (2013M-371)
… 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Oversight of Hazardous Materials and Waste (Follow-Up)
… included in our initial audit report, Oversight of Hazardous Materials and Waste ( 2017-S-51 ). About the … to effectively safeguard campus communities against hazardous materials and waste. Our audit found that SUNY … officials have established controls over and complied with hazardous waste regulations that provide reasonable assurance …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followUse of Vendor-Supported Technology
… Objective To determine whether the Niagara Frontier Transportation Authority (NFTA) was complying with … State public benefit corporation responsible for public transportation in Erie and Niagara counties, including … To determine whether the Niagara Frontier Transportation Authority was complying with requirements to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyTown of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… The Town's budgeted expenditures for the 2013 fiscal year are approximately $1.3 million. Key Findings The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Opinion 90-8
… it is a State statute which in terms and in effect applies only to one city. Therefore, it appears that the exception … words "shall not be changed, modified or amended" refer only to the future adoption of local laws. Further, Insurance …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 91-34
… have final information as to the names of candidates until only several days before certain absentee ballots must be … of the bidding threshold, we note that contracts which only incidentally involve printing, such as the purchase of … the contract. Finally, although you specifically ask only about the applicability of the professional service …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Opinion 88-21
… Office in 1967, is that money in the trust fund be used only to acquire additional park land or to construct, …
https://www.osc.ny.gov/legal-opinions/opinion-88-21