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Facilities Planning Bureau Project Review
… completes its review of projects in a timely manner and, if not, what the impacts on school districts are. We … The Department is responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building Code (Code) in relation to district construction …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewDiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… account for those who are removed from Medicaid coverage and make every effort to help people renew their coverage in public and private plans. The state should also publicly account for … coverage for people with Medicaid at least once a year and to disenroll individuals who no longer qualified for …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planTown of Guilford – Budgeting (2023M-144)
… complete report – pdf] Audit Objective Determine whether the Town of Guilford (Town) Town Board (Board) developed … realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in … maximum allowable limit, per the Town’s policy, ranging from $464,000 to $709,000 in the general fund and $168,000 to …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144DiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… agencies are supposed to make sure that happens, but my auditors found that has not been the case." The state …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersPhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… contract price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised … Explore entering into an intermunicipal agreement to purchase fuel. Properly audit fuel invoices to ensure they do not include taxes and unnecessary fees and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19McGraw Central School District – Fund Balances (2017M-248)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials ensured that the general fund balance … statutory limit for 2014-15 through 2016-17, ranging from 5 to 10 percentage points. Reserves were not used as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248New York Mills Union Free School District – Financial Management (2016M-107)
… 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown and New … in Oneida County. The District, which operates one school with approximately 570 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… As a result, the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 4.8 to 10.1 percentage points. Three of the District’s reserves … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementVillage of Poquott – Justice Court Operations (2019M-214)
… in August 2016, the Court clerk deposited $6,525 belonging to a neighboring village’s justice court for which she also … 11 of 15 monthly reports of money collected (73 percent) to the JCF after the due date. On average, reports were 14 days late. Prior to 2017, the code enforcement department did not maintain a …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Bradford Central School District – Financial Management (2016M-253)
… through April 15, 2016. Background The Bradford Central School District is located in the Towns of Bath, Bradford, … in Schuyler County. The District, which operates one school with approximately 275 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Opinion 91-27
… of County Law, §215(6) that county real property be sold only to the highest responsible bidder. County Law, §215(3) … towns or all villages" (Municipal Home Rule Law, §2[5]; NY Const, art IX, §3). In our prior opinions, we concluded … County Law, §215(6) was not a general law because at least one county has a county charter which permits the conveyance …
https://www.osc.ny.gov/legal-opinions/opinion-91-27County of Cortland – Departmental Operations (2013M-157)
… Purpose of Audit The purpose of our audit was to examine the County’s … Cortland County is located in central New York State and has a population of approximately 49,000. The County is … than $500,000 annually in overtime. The County could save from $44,000 to $177,000 a year depending on the number of …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… Objective Determine whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, … action. … Determine whether Buffalo Collegiate Charter School School credit card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69State Agencies Bulletin No. 1881
… are affected. Background The OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases … Consumer Price Index on December 31 of the previous year. In 2018, the maximum amount of OT that can be included in the final average salary of a Tier 6 member was changed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1881-2021-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsMorris Central School District – Fund Balance Management (2023M-47)
… corrective action. Appendix B includes our comment on issues raised in the District’s response. … audit Morris …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Opinion 94-11
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of a fire district generally may not expend district funds in connection with a celebration of the district fire … of a fire district may expend fire district funds in connection with a celebration of the district fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Olean City School District – Financial Management (2016M-210)
… June 7, 2016. Background The Olean City School District is located in the City of Olean and the Towns of Olean and … operates four schools with approximately 2,200 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Town of Tioga – Long-Term Planning (2022M-181)
… Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge … B includes our comments on certain issues they raised in their responses. … town tioga longterm planning …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … the Peconic Bay Community Preservation Fund CPF to ensure that all collections were properly supported …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25XI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… Contractor”) where the primary or exclusive responsibility of the State Contractor is not, as it normally is, to provide … State and are subject to OSC approval under section 112 of State Finance Law. In addition, in such a situation, the … to the originating state agency, except where the use of the State Contractor is specifically provided for by law. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-state