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Contract Advisory No. 12
… via the Gateway when those contracts are approved by OSC’s Bureau of Contracts (BOC), and to provide electronic …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsMerrick Union Free School District – Financial Condition (2016M-240)
… maximum for each of the three years reviewed. Fund balance appropriated by the Board was not used. The district did not use its reserve funds during the audit period but instead used operating funds to pay for related costs. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240City of Fulton – Fiscal Stress (2013M-310)
… results for the fiscal years 2010 through 2012 and found that the Council adopted realistic budgets. The Chamberlain monitored the budget with actual results, and City officials made budget transfers as needed throughout … Reduce reliance on fund balance as a financing source and continue to evaluate and explore ways to cut costs and/or …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310South Huntington Union Free School District – Financial Condition (2016M-132)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … $3 million of unrestricted fund balance for costs related to other post-employment benefits (OPEB) each year but did not use these funds to make related payments. Based on projections made by the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/south-huntington-union-free-school-district-financial-condition-2016m-132Valhalla Union Free School District – Financial Condition (2015M-333)
… serves parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which … year are approximately $47 million. Key Findings The Board and District officials overestimated certain expenditure … reserve funds identified in this report in a manner that benefits District residents. These purposes include using the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333High Falls Water District – Water Fees (2015M-153)
… as a superfund site because the area was determined to have polluted ground water. The District is jointly …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Village of Lewiston – Purchasing (2013M-45)
… audit was to evaluate internal controls over purchasing for the period June 1, 2011, to January 31, 2013. Background … of Trustees which comprises a Mayor and four Trustees. For the 2012-13 fiscal year, budgeted appropriations total … $2.4 million in the general fund and $.9 million for the water and sewer funds combined. Key Findings We …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … investment options. Niagara Falls City School District – Out-of-District Tuition Billing (Niagara County) Tuition billings for district students enrolled in out-of-district programs were not always accurately …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsSteuben County – County Bridge Maintenance (S9-13-1)
… The County does not track all maintenance and repairs by bridge, unless the bridge is being completely replaced or rehabilitated. While … it has implemented practices that have served to improve bridge ratings over an extended period of time and have …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Lowville Academy and Central School District – Financial Condition (2015M-220)
… our audit was to review the District’s financial condition for the period July 1, 2013 through March 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $25 million. … officials have been using reserve funds as repositories for excessive fund balance. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGlens Falls Common School District – Financial Condition (2015M-66)
… percent of the 2014-15 budgeted appropriations. The Board and District officials did not develop a multiyear financial plan to address the use of restricted and unrestricted fund balance. Key Recommendations Develop and adopt budgets that are structurally balanced and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66East Hampton Housing Authority – Board Oversight (2017M-33)
… Background The East Hampton Housing Authority is located in the Town of East Hampton in Suffolk County and is governed by an appointed five-member … Board of Commissioners. The Authority, which was created in 1983 to create and perpetuate affordable housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management activities for the … through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of approximately 3,000. The Town is governed by an elected five-member Town Board. General and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Onteora Central School District – Information Technology (2015M-92)
… and disposal of computer equipment and ensure that all network users receive security training. Establish a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Town of Chesterfield – Town Clerk (2024M-110)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentOpinion 92-1
… obligations, funds and coupons. (5) Municipal officials should periodically monitor the market value of the deposited … for retained percentages, ownership of the obligations should be transferred to the municipality, or the obligations, together with an assignment in blank, should be delivered to the municipality or its custodial …
https://www.osc.ny.gov/legal-opinions/opinion-92-1State Agencies Bulletin No. 835.1
… move to a graded position in any bargaining unit effective on or after April 1, 2003. Background: Pursuant to Chapter … The side letter to the 2007-2011 CSEA agreement expires on March 31, 2011. Effective Date(s): The revised method of … Authority Teachers’ Retirement System Dormitory Authority State University of New York Grade 980s Legislative Payrolls …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civilNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… of such factors include: each state’s population; its number of residents in poverty or eligible for Social … reflects other factors. Among others, these include: the number of beneficiaries (New York has a higher proportion of … Covered Under Social Security and Medicare, by State and County, 2017 at …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019DiNapoli: Binghamton City School Finances Progressing
… have allowed the district to control tax levy growth rates. From 2009-10 through 2011-12, Binghamton’s average … For a copy of the audit, visit: http://www.osc.state.ny.us/localgov/audits/schools/2014/binghamtoncity.pdf For the complete list of school district fiscal stress scores, visit: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressing