Search
Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… our audit was to evaluate internal controls over cafeteria cash receipts for the period July 1, 2014 through December … have not developed procedures governing cafeteria cash receipts. The food service manager did not perform an independent reconciliation of cash sales to deposits or review the work of those who …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Friendship Central School District –Procurement (2016M-175)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 9, 2016. … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $9.3 million. Key Findings … The purchasing policy did not establish procedures for procuring professional services. The purchasing agent and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Lancaster Central School District – Financial Condition (2016M-101)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 8, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $100 … a plan to ensure that debt reserve funds are used for related debt obligations. The written policy for reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Village of Tannersville – Water Department Operations (2016M-417)
… The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately … all necessary upgrades to bring the water infrastructure up to date. Develop written policies and procedures to ensure …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCorinth Central School District – Financial Condition (2015M-68)
… Towns of Corinth, Day, Greenfield, Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Town of Scriba – Board Oversight (2017M-83)
… functions and personal, private and sensitive information for the period January 1, 2015 through August 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $6.1 million. Key Findings Town officials did not seek competition for purchases from 23 vendors totaling $455,638 and a Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through August 31, … at the Town pool. The Town did not properly allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 fiscal years, sales tax of $130,615 that should have been allocated to part-town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Carthage Central School District – Financial Condition (2014M-138)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2013. … in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an … with approximately 3,600 students. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $55 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Village of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Village of Clayville – Board Oversight (2015M-115)
… Board’s oversight of the Village’s financial operations for the period June 1, 2013 through December 31, 2014. … The Village of Clayville is located in the Town of Paris in Oneida County and has a population of approximately … elected five-member Village Board. Budgeted appropriations for the 2014-15 fiscal year were approximately $491,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… January 1, 2014 through June 30, 2015. Background The Upper Mohawk Valley Memorial Auditorium Authority is located … Upper Mohawk Valley Memorial Auditorium Authority Procurement …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304City of Olean Housing Authority – Board Oversight (2016M-93)
City of Olean Housing Authority Board Oversight 2016M93
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Hudson Housing Authority – Board Oversight (2016M-302)
… 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and provides … for qualified individuals. The Authority is governed by a seven-member Board of Commissioners consisting of five … The Board did not perform an audit of claims or designate a claims auditor to do so. Key Recommendations Adopt written …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302DiNapoli Urges Focus on Addressing Rural Challenges
… force, as well as challenges with housing availability and access to health care, food and broadband. The counties selected as … 2011 and 2021 the population of the state grew by 4.2%, gaining 812,297 people, but the rural counties examined …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesState Agencies Bulletin No. 2274
… hiring rate OR their graded salary, whichever was greater) PLUS the trainee 1 (Grade 13) performance advance. As a … rate OR their prior graded salary, whichever is greater, PLUS the trainee 1 (Grade 14) performance advance. Has … trainee 2 (Grade 14) hiring rate, whichever was greater, PLUS the trainee 1 (Grade 13) performance advance. As a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2274-restructure-two-year-professional-traineeships-leading-grade-18New York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… 2022 PDF Version Message from the Comptroller The safe and efficient operation of the corrections system in New York … with opportunities to find success upon release, and ensuring the wise use of public resources. In 2017, the … population, the number of incarcerated individuals age 50 and above had steadily increased between 2007 and 2016. In …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingOpinion 2005-4
… procedures outlined in section 1804 of the Education Law and the voter approval requirements provided by section 1951 … of statutory construction that a statute of general import or applicability must yield to a statute of specific import relating to the same subject matter, when there is a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4CUNY Bulletin No. CU-721
… is equal to one of the steps on the 11/15/2020 salary chart for the employee’s title. The salary will be updated to … Lab Tech 016029 Adjunct Senior College Lab Tech 016085 Non-Teaching Adjunct V (Adj Prof Hry) 016086 Non-Teaching Adjunct IV (Adj Assoc Prof Hry) 016087 Non-Teaching …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-721-2021-professional-staff-congress-psc-2-general-salaryState Comptroller DiNapoli Releases School Audits
… New York’s school districts annually spend approximately $60 billion in federal, state and local funds. For additional …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0