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Schoharie Central School District – Financial Condition (2013M-263)
… and Schenectady Counties. The District is governed by the Board of Education which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Goshen Central School District – Financial Condition (2017M-46)
… a plan that addresses accumulating and using reserve funds. The tax certiorari reserve was overfunded by … a written reserve fund policy that indicates the amount of funds to be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Freeport Union Free School District – Financial Condition (2016M-300)
… schools with approximately 7,000 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300XVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… Agencies must review the NYKK0004 – Appropriations Due To and Not Due To Lapse and report any appropriation lapse date … Report of this Chapter for more information. Vouchers Online Entry of Vouchers by Business Units Online …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesOpinion 2002-3
… of recreational facilities such as a playground and swimming pool. You ask whether a town board may expand the … of recreational facilities such as a playground and swimming pool. Any town bordering upon or containing within … operate recreational facilities, such as a playground or swimming pool, as part of a public dock district (but see …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 93-26
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS … to impose to offset ambulance district costs) TOWN LAW, §§198(10-f), 202, 202-a: A town board on behalf of an … the district. Pursuant to articles 12 or 12-A of the Town Law, a town may establish ambulance districts to provide …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… responsible for managing the developments. Pursuant to New York Codes, Rules and Regulations (Regulations), when they do … mat, a cooking apron, and toys) totaling $2,512 and restaurant payments totaling $1,723, including a single …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellVII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Reducing a cash advance can be voluntary on the part of the agency or could be required by OSC. Any State agency … to discontinue operations must return the full amount of the advance. Reduce a Cash Advance Prepare a check in the amount of the reduction payable to the Commissioner of Taxation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceCity of Yonkers – Budget Review (B22-6-5)
… in the City’s proposed budget for the 2022-23 fiscal year are reasonable. Background The City of Yonkers is … City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of … Has a budget gap of at least $7.4 million. Relies on $12 million of additional State aid for services and expenses, …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Oversight of Afterschool and Summer Youth Employment Contracts
… To determine whether the New York City Department of Youth & Community Development (Department) effectively … employment programs operated by the Greater Ridgewood Youth Council, Inc. (Ridgewood); whether program participants … of poverty and to provide opportunities for New York City youth and families. To achieve these goals, the Department …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsOpinion 97-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … statutory prohibition on an individual becoming a member of a fire company and a member of a volunteer ambulance corps … Whether an individual may be a member of a fire company and a volunteer ambulance corps at the same …
https://www.osc.ny.gov/legal-opinions/opinion-97-23City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… examine the City’s procedures for collecting and enforcing building violation fees and fines for the period January 1, … Findings The City did not resolve more than 80 percent of building violations issued during the audit period. The Law Department did not pursue collection for all unpaid building violation fines. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… approximately $307,000. Key Findings The Board does not approve purchases less than $1,000 made by committees. Not … supported by receipts or invoices. Key Recommendations Approve all payments for purchases made by committees. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overElba Fire Department – Controls Over Financial Activities (2014M-286)
… of Elba, Genesee County. The Department, which is governed by an elected nine-member Board of Directors, provides fire … disbursements were not adequately supported or reviewed by the Board before payment. Key Recommendations Audit the … that they are for appropriate purposes and supported by adequate documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… Background The District serves the Town of Hempstead in Nassau County. The District is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Town of Croghan – Financial Management (2014M-340)
… May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Town of Covert – Financial Management and Justice Court (2015M-180)
… of Audit The purpose of our audit was to review the Town’s budgeting practices and its resultant financial condition and to review the Court’s financial activity for the period January 1, 2014 through May 20, 2015. … population of approximately 2,200. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Introduction – Information Technology Contingency Planning
… Information technology (IT) has become an integral part of most local governments’ and school districts’ … Information technology IT has become an integral part of most local governments and school districts operations …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionMaple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… 1, 2014 through January 31, 2016. Background The Maple Avenue Volunteer Fire Company #4 is a volunteer organization … Maple Avenue Volunteer Fire Company 4 Cash Disbursements 2016M118 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Town of Stony Point – Claims Processing and Purchasing (2014M-239)
… a population of approximately 15,000. The Town is governed by a five-member Town Board which comprises the Supervisor … One abstract with no supporting claim detail was signed by four Board members certifying that they had audited and …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239