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Chili Public Library – Board Oversight (2015M-130)
… was to review the Board’s oversight of Library operations for the period January 1, 2014 through May 15, 2015. Background The Chili Public Library is a municipal library located in the Town of Chili in Monroe … services to approximately 28,600 residents. The Library is governed by a seven-member Board of Trustees that is …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/chili-public-library-board-oversight-2015m-130Syracuse City School District – Claims Audit Process (2016M-290)
… Background The Syracuse City School District is located in the City of Syracuse, Onondaga County, and is a component … year totaled approximately $393 million. Key Finding In some instances, purchase orders are not issued prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Penn Yan Central School District – Separation Payments (2015M-258)
… July 1, 2013 through October 6, 2015. Background The Penn Yan Central School District is located in the Towns of … Penn Yan Central School District Separation Payments 2015M258 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Longwood Central School District – Purchasing (2016M-16)
… Longwood Central School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/longwood-central-school-district-purchasing-2016m-16Erie County Soil and Water Conservation District – Cash Receipts and Disbursements (2016M-232)
… to review the District’s cash receipts and disbursements for the period January 1, 2015 through June 8, 2016. … habitat and management of soil erosion. The District is governed by a seven-member Board of Directors appointed by the Erie County Legislature. Expenditures for 2015 totaled approximately $1.3 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/district/2016/09/09/erie-county-soil-and-water-conservation-district-cash-receipts-and-disbursementsUlster County – Court and Trust Funds (2014M-352)
… through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court and then … are entrusted to the Commissioner for safekeeping by order of the Surrogate’s Court. Key Finding The Surrogate’s …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Town of Horicon – Leave Accruals (2016M-421)
… $3.5 million. Key Findings Town officials did not perform periodic reviews to ensure the accuracy of leave …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Town of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)
… audit follow up town addison supervisors fiscal responsibilities …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-fAddison Central School District – Financial Condition Audit Follow Up (2016M-30-F)
… – pdf] | [read complete 2016 report – pdf] Purpose of Audit The purpose of our review was to assess the District’s … October 2022, in implementing our recommendations in the audit report released in June 2016. Background The District … progress implementing corrective action. Of the eight audit recommendations, six recommendations were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/addison-central-school-district-financial-condition-audit-follow-2016m-30Brighton Central School District – Separation Payments Audit Follow Up (2016M-119-F)
… report – pdf] | [read complete 2016 report – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of July 2022, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/03/brighton-central-school-district-separation-payments-audit-follow-2016mTown of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)
… audit report released in March 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by an elected Town Board composed of a Town …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-information-technology-audit-follow-2018m-218-fTown of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)
… audit report released in April 2019. Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by an elected Town Board composed of a Town …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-fVillage of South Glens Falls – Audit Follow-Up (2014M-102-F)
… report released in July 2014. Background The Village of South Glens Falls is located in Saratoga County, has a … Village of South Glens Falls Audit FollowUp 2014M102F …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fVillage of Newark Valley – Capital Planning (2016M-289)
… Budgeted appropriations for the general, water and solid waste funds for the 2016-17 fiscal year total $838,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Town of Fishkill – Audit Follow-Up (2013M-188-F)
… of our review was to assess the Town’s progress, as of March 25 2015, in implementing our recommendations in the … of our review was to assess the Towns progress as of March 25 2015 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-188-fVillage of Ballston Spa – Audit Follow-Up (2017M-256-F)
… in October 2018. Background The Village of Ballston Spa is located in Saratoga County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fDiNapoli: 26 School Districts in Fiscal Stress
… that were listed in stress last year. "While it is welcome news that so few school districts across the state have been … districts in the "Big Four" cities of Buffalo, Rochester, Syracuse and Yonkers. Information for these districts will be …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressOpinion 94-11
Whether a board of fire commissioners of a fire district may expend fire district funds in connection with a celebration of the district fire departments anniversary
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 89-37
… opinion. STATE COMPTROLLER -- Powers and Duties (filing of registration statements by pawnbrokers) LICENSING AND … 52, 53: A license must be obtained from the the local government in order to carry on the business of collateral … In addition, a licensed collateral loan broker must file a registration statement with the State Comptroller in order to …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Opinion 94-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … In order to qualify for appointment as deputy treasurer of a fire district, an individual must meet the same … Concerning the qualifications for appointment to the office of fire district deputy treasurer …
https://www.osc.ny.gov/legal-opinions/opinion-94-8