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KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… was to examine the student enrollment and billing process for the period July 1, 2011, to August 31, 2012. Background A … under SUNY authorization and provides elementary education for approximately 300 students in the fifth through the … eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal year are about $4.4 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 through February 29, 2016. … elected by the boards of the component districts. For the 2014-15 fiscal year, reported expenditures from the special aid fund, which is used to account for and report programs supported in whole or in part by …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Lansing Central School District – Procurement (2021M-213)
… District officials may have saved at least $3,700 on fuel costs by using a State contract. Key Recommendations Update the procurement … Periodically compare prices for goods and services to State contracts and contracts bid by other governments. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Village of Frankfort – User Charges (2014M-117)
… were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, 2014. … the Mayor and four Trustees. Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for the water fund, $72,000 for the sewer fund and $2.1 for …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Village of Penn Yan – Water Operations (2013M-104)
… our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background … and the Mayor. The budgeted general fund appropriations for 2012-13 are approximately $4.4 million and water fund … regulations to define and allocate water plant costs for municipal customers. The Village is inappropriately …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Crown Point Fire District – Board Oversight (2024M-29)
… Determine whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the District’s financial operations. Key Findings The Board did not adequately oversee the District’s financial … Determine whether the Crown Point Fire District District Board of Fire Commissioners Board adequately oversaw the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Opinion 88-41
… FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention programs) TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) … of such programs with town property. This is in response to your letter concerning the expenditure of town funds for …
https://www.osc.ny.gov/legal-opinions/opinion-88-41DiNapoli: Special Education Providers Shortchanging Special Needs Children
… services in New York are predominantly provided by for-profit and not-for-profit private contractors rather than the … was no evidence that they worked for MDS; $198,888 in executive compensation that was improperly allocated to MDS; … from 3 to 21 years old, spent nearly $2 million on non-competitive contracts with companies that had ties to …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… succeeded by the New York State Commission on Ethics and Lobbying in Government, regarding supplier reward programs. … succeeded by the New York State Commission on Ethics and Lobbying in Government, regarding supplier reward programs. … succeeded by the New York State Commission on Ethics and Lobbying in Government, regarding supplier reward programs. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… to obtain all necessary information for any individual or entity not already registered as a New York State Vendor … Statewide Vendor File to determine if the individual or entity they want to do business with is already a registered … charter, Federal tax documentation, etc.) Business Name/Disregarded Entity Name Doing Business As (DBA) Name or any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… over selected financial activities for the period January 1, 2011, to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately … the use of sequential receipts there is no guarantee that all payments for building permits and parks and recreation …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mState Agencies Bulletin No. 1239
… 2013 (Military) and April 4, 2013 (Institution). There is no planned disruption to the PayServ system availability …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1239-updates-account-codes-attached-position-pools-sfs-fiscal-year-endSt. Lawrence County – Financial Condition (2013M-46)
… million for the general fund, $19 million for the County road fund, and $3.1 million for the road machinery fund. Key Findings Due to the consistent …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Waverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s … 26, 2013. Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is … intentionally continue to collect taxes in excess of what is necessary for financing current operations in an …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Laurens Central School District – Budgeting and Reserves (2013M-135)
… to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8,626,984. Key Finding The … 2008. In fact, the District has had operating surpluses for the past several years. Instead of spending down the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Liberty Central School District – Budget Review (B4-13-4)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. … five-member Board of Trustees. Operating expenditures for 2013 were approximately $2.9 million. Key Findings The … of overtime. The Board did not provide prior approval for eight of 12 programs held at the library in 2013 and did …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on HSOR’s CFR for the fiscal year ended June 30, 2015. Background HSOR is an SED-approved, not- for-profit special education provider located in Rockland … between three and five years of age. HSOR is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualVillage of Unadilla – Budgeting (2013M-143)
… our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background … The Village budgeted appropriations were $684,497 for the general fund, $243,285 for the water fund, and $19,535 for the library fund for the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143