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Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mEast Irondequoit Central School District - Financial Management (2019M-28)
… in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to 2017-18. The District also … complies with statutory limits and use surplus funds for one-time expenditures, paying down debt or applying it to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… of Audit The purpose of our audit was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through May 31, 2014. Background The Islip Terrace Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… to payment. Document monthly bank reconciliations for all Company bank accounts, and provide a copy of this … records for the amount of funds that are collected at all fund-raising events. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072McConnellsville Fire District – Financial Operations (2014M-19)
… and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19LaGrange Fire District – Board Oversight (2014M-127)
… audit was to examine the District’s financial condition for the period January 1, 2012 through December 13, 2013. … approximately 15,700 residents. Budgeted appropriations for 2013 were approximately $5.3 million. Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127State Comptroller DiNapoli Releases Audits
… in costs that did not comply with the requirements for reimbursement. Office of Children and Family Services (OCFS): … ensure the Weatherization Assistance Program meets federal reimbursement documentation requirements and that the …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsOpinion 2005-7
… prompt payment discounts, penalties and interest and the acceptance of partial payments, (3) the furnishing of … from whom it accepts payment for the failure to properly credit such payment, for the amount of the payment plus any … seq ., Electronic Funds Transfer Act.; Uniform Commercial Code, article 4-A, “Uniform Commercial Code-Funds …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Opinion 91-7
… in which district may contract for provision of) FIRE PROTECTION DISTRICTS -- Ambulance Service (by fire department other than the one providing fire protection) TOWNS -- Ambulance Service (authority to contract … LAW, §209-b; TOWN LAW, §184: A town, on behalf of a fire protection district, may contract with the fire department or …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (imposition of charge per … of charge per call by entity providing service) AMBULANCE SERVICE -- Contracts (imposition of charge per call … charges to be paid by persons requesting the use of those services. Absent action by the town board to fix such a …
https://www.osc.ny.gov/legal-opinions/opinion-98-9DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… The COVID-19 pandemic hit the South Bronx especially hard, but the area’s economy has shown … by New York State Comptroller Thomas P. DiNapoli. “The South Bronx was hard hit by the COVID-19 pandemic but was … of the pandemic, jobs and businesses grew faster in the South Bronx than the rest of the borough and city. This was …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesOpinion 92-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the town by local law may impose the solid waste generation fee as either a user charge or a …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Pine Bush Central School District – Claims Audit Process (2017M-171)
… is located in the towns of Crawford, Gardiner, Mamakating, Montgomery, Mount Hope, Shawangunk and Wallkill in Orange, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Johnsonville Fire District – Claims Processing (2017M-190)
… properly authorized, approved before payment and for valid purposes for the period January 1, 2016 through June 30, 2017. … Board of Commissioners. Operating disbursements for the audit period totaled $216,953. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190West Seneca Fire District #1 – Purchasing (2017M-272)
… officials obtained required quotes for the purchase of goods and services for the period January 1, 2016 through … Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town … totaling $64,000 as required by their procurement policy. Key Recommendation Ensure that purchases include …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Town of Bethany – Town Clerk Fees (2017M-226)
… an annual audit as required. Key Recommendations Deposit all collections in a timely manner. Issue and retain …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… claims were properly authorized, supported, audited and paid in accordance with contracts for the period January … 2017. Background The Ulster County Department of Social Services, which employs approximately 300, is responsible for … education programs and for providing children and family services. The County is governed by a 23-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familySempronius Fire Company – Financial Activities (2017M-231)
Sempronius Fire Company Financial Activities 2017M231
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… purpose of our audit was to evaluate procurement practices for school food for the period July 1, 2014 through October 28, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.5 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementVillage of Speculator – Claims Auditing (2017M-25)
Village of Speculator Claims Auditing 2017M25
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25