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Candor Central School District – School Lunch Operations (2015M-173)
… that meals offered to students are nutritious and prepared in the most economical and productive manner for the period … Background The Candor Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in Tioga County and in the Towns of Caroline and Danby in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town of Minden in Montgomery County and the Town of Springfield in Otsego County. The District, … the amount of unrestricted fund balance in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionNorth Salem Central School District – Time and Attendance (2016M-209)
… North Salem Central School District – Time and Attendance … 1, 2014 through December 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester … North Salem Central School District Time and Attendance 2016M209 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Legal and Regulatory Authority To Do Business
… Attorney General Professional or Occupational Licenses and Insurance NYS Department of Education – Charter Schools NYS … NYS Workers’ Compensation Board Workers’ Compensation Insurance and Disability Benefits Coverage …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessCato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… Purpose of Audit The purpose of our audit was to review the process and procedures to procure professional services for the period July 1, 2014 … the types and timeframes of services and the compensation to be paid. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesGreater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … the Town of Amsterdam and portions of the Towns of Florida and Mohawk in Montgomery County; a portion of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110Town of Cobleskill – Budgeting (2023M-138)
… were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the … than appropriations by an average of $89,000 (15 percent) and $196,000 (26 percent) in the TW general and highway …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk accurately recorded, deposited and remitted the …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Town of Lake Luzerne – Payroll (2022M-98)
… (Supervisor) ensured payroll payments were accurate and in accordance with Town policies. Key Findings The … were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime payments to …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Brighton Central School District – Procurement (2022M-205)
… take corrective action. Appendix B includes our comments on issues raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… Superintendent of Schools (Superintendent) and former payroll clerk, were paid more than $95,300 in longevity … employees, including the former Superintendent and former payroll clerk, were overpaid by $20,595 in their final salary …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsVillage of Waterford – Board Oversight (2022M-70)
… in Appendix A, Village officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70City of Dunkirk – Billing Enforcement (2020M-117)
… $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 accounts reviewed, approximately … had implemented shut-off procedures in accordance with the Code, the City could have collected more than … according to the Code. The Treasurer generally disagreed with the findings but indicated he would take corrective …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Town of Mount Pleasant – Financial Condition (2013M-303)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is … by approximately $2.4 million over the past five years, due primarily to the Board relying on fund balance as a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Clarendon – Justice Court Operations (2013M-362)
The purpose of our audit was to review the processes and procedures for the Courts financial operations for the period January 1 2012 to November 13 2013
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362West Seneca Central School District - Community Education (2019M-241)
… provided adequate oversight to help ensure that community education program fees were properly accounted for. Key … provided adequate oversight to help ensure that community education program fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241City of Mechanicville – Audit Follow-Up (2012M-162-F)
… was to assess the City’s progress, as of January 2015, in implementing our recommendations in the audit report released in February 2013. Background The City of Mechanicville is …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fOne-Year FAE – Special 20- and 25-Year Plans
… The one-year FAE includes eligible payments earned in the 12 months right before you retire. The types of payments … in the one-year FAE exceed the average of the previous 12-month period by more than 20 percent, the amount above 20 …
https://www.osc.ny.gov/retirement/publications/1517/one-year-faeUnadilla Valley Central School District – Special Education Services (2016M-47)
Unadilla Valley Central School District Special Education Services 2016M47
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… Jewish and Muslim New Yorkers. I have confidence that Judge Lippman’s review of the City University of New York’s …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-response