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Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… statutes require certain public authorities seeking to sell their notes and bonds at private or negotiated sale to … approval. Certain municipalities are authorized to sell their bonds or notes at private sale, regardless of …
https://www.osc.ny.gov/debt/approvalsTown of Throop – Highway Department (2021M-115)
… provided adequate oversight of the Highway Department’s (Department) financial activities. Key Findings The Board … Superintendent did not provide adequate oversight of the Department’s financial activities. The Board and … provided adequate oversight of the Highway Departments Department financial activities …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Village of Wappingers Falls – Board Oversight (2023M-70)
… complete report – pdf] Audit Objective Determine whether the Village of Wappingers Falls (Village) Board of Trustees (Board) … financial operations and capital projects. Key Findings The Board did not provide adequate oversight over financial … Determine whether the Village of Wappingers Falls Village Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… Local sales tax collections in New York state increased by 5.1% in … million compared to the same time last year. “Local sales tax collections continued to grow in November,” DiNapoli … experienced year-over-year increases. These monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberUniondale Union Free School District – Information Technology (2023M-61)
… of the network and could potentially lose important data. In addition to sensitive information technology (IT) control … individual user accounts, 515 of which were last used to log in to the network in 2003, 1,647 shared and service user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Town of Ticonderoga – Capital Project Management (2023M-38)
… for monitoring all capital project expenditures, there is an increased risk of recording errors going undetected and …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… [read complete report – pdf] Audit Objective Determine whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) officials’ budget …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetEast Meadow Union Free School – Overtime (2022M-118)
… Key Recommendations Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… School District (District) officials limited online banking access and permissions to Board-authorized users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179State Comptroller DiNapoli Statement on MTA 2023 Budget
… Thomas P. DiNapoli released the following statement today regarding the Metropolitan Transportation Authority’s … of its 2023 budget : “The 2023 budget adopted by the MTA today is balanced using $600 million in undetermined funding … Thomas P DiNapoli released the following statement today regarding the Metropolitan Transportation Authoritys …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… Law requires publication of grant opportunities. To comply with these publication requirements, the Department … the Contract Reporter or State Register will be considered to have satisfied the publication requirements of Article … that grant procurement opportunities will be distributed to the greatest number of potential applicants. Note that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesWilson Central School District - Financial Management (2022M-22)
… report - pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of Education (Board) … Determine whether the Wilson Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Pompey Hill Fire District – Financial Management (2021M-136)
… - pdf ] Audit Objective Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and managed … Determine whether the Pompey Hill Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Fishers Fire District – Financial Condition (2021M-128)
… the Board of Commissioners (Board) effectively managed the Fishers Fire District’s (District’s) financial condition. Key … the Board of Commissioners Board effectively managed the Fishers Fire Districts Districts financial condition …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… that were assigned a take-home vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation … for personal use of its vehicle in a timely manner. The CEO did not reimburse the Corporation for his personal use of … vehicle policy. The internal auditor estimated the CEO’s personal mileage and found the CEO owed the Corporation …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeTown of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… and payment in lieu of taxes (PILOT) information for current and active projects. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… to act under the auspices of the Town and organize fundraising activities that should not have been conducted as … Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did not properly document donations … citizen’s group so that it does not appear the Town is fundraising. Ensure that the Supervisor signs all Town checks …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105State Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits were issued
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0North Greenbush Common School District – Claims Auditing (2022M-112)
… claims were properly audited and approved before payment from July 1, 2020 – October 2021. Individuals prohibited from serving as the claims auditor, because they were … Request and receive signed warrants or other reports from the claims auditor. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Town of Tioga – Long-Term Planning (2022M-181)
… pieces of major highway equipment are beyond their usable life by an average of nearly 15 years, including two pieces … estimates the lowest cost to repair the bridge to good condition is $200,000 and replacing the bridge could …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181