Search
Western New York Maritime Charter School – Financial Operations (2015M-124)
… period July 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the City of …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Cohoes City School District – Budgeting (2016M-111)
… 1, 2012 through June 30, 2015. Background The Cohoes City School District is located in the City of Cohoes in Albany … the tax levy is not higher than required. … Cohoes City School District Budgeting 2016M111 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111Bath Central School District – Reserves (2016M-401)
… through September 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, … for, necessary and reasonably funded. … Bath Central School District Reserves 2016M401 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Hammond Central School District – Payroll (2016M-398)
… 2014 through June 30, 2016. Background The Hammond Central School District is located in the Towns of Hammond, Rossie, … in Jefferson County. The District, which operates one school with approximately 300 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $21 … BOCES employee audited all District claims including those for BOCES-provided services. One claim for a grant contract …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288North Salem Central School District – Time and Attendance (2016M-209)
… provided sufficient oversight of time and attendance for the period July 1, 2014 through December 18, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.8 … employees’ leave and work time was accurately accounted for. District officials did not segregate duties in the time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Mexico Academy Central School District – Procurement (2023M-75)
… when procuring professional services for occupational and physical therapy, legal, music therapy, advising and architectural services from seven …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Village of Endicott – Budget Review (B4-16-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2016-17 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… Objective Determine whether the Gilboa-Conesville Central School District (District) Board of Education (Board) and … action. … Determine whether the GilboaConesville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… managed and remain active without a purpose can be lost, stolen or misused, potentially resulting in … an additional 48 shared accounts since the badges were lost. Key Recommendations Deactivate badge accounts as soon …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Harpersfield – Claims Auditing (2024M-71)
… necessary expenditures and whether proposed payments were for valid purposes. Of the 428 claims totaling $478,628 that … of unaudited claims each month and approved the abstracts for payment. However, the abstracts did not contain sufficient details or itemization for the Board to make the necessary determinations required …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Pitcairn – Claims Auditing (2024M-69)
… totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include adequate … purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 were approved by the … The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a private …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69New York State Rent Relief Funding: Spotlight on New York City
… Spotlight on New York City August 2021 PDF Version Highlights New York State has the highest share of renter households in …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityUnified Court System Bulletin No. UCS-296
… at least “Satisfactory” to be eligible for a longevity step payment in April 2021. Effective Dates The April 2021 … or greater than the Maximum Salary but less than Longevity Step 1 or four years in such grade at a salary equal to or greater than Longevity Step 1 but less than Longevity Step 2; and Has completed 120 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-296-april-2021-state-new-york-unified-court-system-ucs-incrementsOpinion 90-39
… on properties which are exempt from fire district taxes to defray the cost of specialized equipment needed to provide … Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … delegated to the municipal corporation by the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 98-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … public authority , and any unit of the state university of New York, pursuant to and consistent with sections three hundred …
https://www.osc.ny.gov/legal-opinions/opinion-98-1XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… before approving a contract award under Section 112 of the State Finance Law. Section 163 of the State Finance Law (SFL) requires that contracts for services and commodities be … and responsible offerer." Section 163 (9)(f) of the SFL requires that prior to making an award of a contract, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … in compliance with the town’s procurement policy, and used for proper Town purposes. The board also did not provide … the mail and forward all money received to a board member for deposit. However, there was no audit trail beginning with …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 93-33
… entered as second-class matter outside the municipality) SCHOOL DISTRICTS -- Powers and Duties (publication of notice … 2004 notice in a publication which is not entered at the United States post office as second-class matter, we believe … such payment. A publication which is not entered at the United States post office as second-class matter does not …
https://www.osc.ny.gov/legal-opinions/opinion-93-33Controls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to … the appropriate amount of Surcharges to which the State is entitled; and if the Department acquires the names …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surcharge