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Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… October 31, 2014. Background The Town of Champion Great Bend Fire District, located in Jefferson County, is a … Town of Champion Great Bend Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialContract Advisory No. 12
… “e-Documents,” that enables the Comptroller’s Office to accept electronic grant contracts and related documents submitted to OSC for audit and approval from the New York State Grants … system (Gateway). The e-Documents system will also be used to electronically sign contracts submitted via the Gateway …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsState Agencies Bulletin No. 1494
… Incorporated (Deduction Code 209 ) is based on the employee's current grade or equated grade. For non-graded … for entering the correct deduction amount for each employee as described below: When an employee enrolls in OMCE, the correct deduction amount must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1494-organization-new-york-state-managementconfidential-employeesHigh Falls Water District – Water Fees (2015M-153)
… January 1, 2014 through April 20, 2015. Background The High Falls Water District, which is located in the Ulster … High Falls Water District Water Fees 2015M153 …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Town of Wales – Financial Management (2017M-32)
… a population of approximately 3,000. The Town is governed by an elected five-member Town Board. General and highway …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32East Hampton Housing Authority – Board Oversight (2017M-33)
… through September 30, 2016. Background The East Hampton Housing Authority is located in the Town of East Hampton in … was created in 1983 to create and perpetuate affordable housing opportunities for qualified individuals, manages 93 housing units located on three properties in the Town and …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Steuben County – County Bridge Maintenance (S9-13-1)
… budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the 2012 fiscal year. The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of … is directly involved with the oversight of bridges. The DPW is responsible for the maintenance and repair of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Village of Lewiston – Purchasing (2013M-45)
… 31, 2013. Background The Village of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 … budgeted appropriations total approximately $2.4 million in the general fund and $.9 million for the water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45State Comptroller DiNapoli Releases School District Audits
… officials did not follow their investment policy. As a result, officials did not maximize interest earnings for … by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … obtain or retain adequate support documentation. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsSouth Huntington Union Free School District – Financial Condition (2016M-132)
… The South Huntington Union Free School District is located in the Town of Huntington, Suffolk County. The District, … officials overestimated general fund appropriations in the last three adopted budgets, resulting in operating surpluses totaling approximately $10.6 million. …
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)
… the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which operates four … four consecutive fiscal years and underestimated revenues in two of the four fiscal years, creating cumulative … for their established purposes since being established in 2011. Key Recommendations Develop realistic budgets based …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Lowville Academy and Central School District – Financial Condition (2015M-220)
… and used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … financial and capital plans to address how they will use wind power revenues. District officials have been using … and capital plans that address the prudent use of future wind power revenues. Review reserve funds at least annually …
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)
… Falls in Warren County. The District, which is governed by an elected three-member Board of Education, operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Onteora Central School District – Information Technology (2015M-92)
… The Onteora Central School District serves students in the Ulster County Towns of Hurley, Marbletown, Olive, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Merrick Union Free School District – Financial Condition (2016M-240)
… 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 … the practice of appropriating unexpended surplus funds that are not needed and not used to fund District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Town of Chesterfield – Town Clerk (2024M-110)
… Prepare accurate monthly reports and remit collections to the Supervisor and other agencies in the appropriate … the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the Supervisor and other agencies. Had the Town Board …
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)
… IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial … devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentGreenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… - pdf] Purpose of Review The purpose of our review was to assess the Greenwood Lake Union Free School District’s … and completeness. The audit included nine recommendations to help officials ensure that officials procure goods and … other administrative personnel, for the District’s day-to-day operations. The accounts payable clerk is the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fOperational Advisory No. 6
… completed recording all re-appropriations contained in the 2025-26 fiscal year enacted budget. All appropriations scheduled to lapse on September 15, 2025 should now contain the appropriate lapse … agencies to review appropriations scheduled to lapse on September 15, 2025 - utilizing the SFS report NYKK0004 as …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersQualified Personal Service Contracts (QPSC) Listing
… regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites. A QPSC is … State agency contract with any non-State entity pursuant to State Finance Law §163 or §136-A, under which: The … a majority of the costs of the contract are attributable to compensation of the contractor's personnel; and The agency …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listing