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Tupper Lake Central School District – Financial Condition (2014M-151)

… expenditures and/or revenue shortfalls. The school food service fund was not self-sufficient and required … and increase revenues for the general fund and the school food service fund. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151

Selected Aspects of Discretionary Spending

… Regional Transportation Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation … Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of Discretionary …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0

Comptroller DiNapoli Releases School Audits

… his office completed audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central School District . “In an era of limited resources and … his office completed audits of the Academy Charter School EastportSouth Manor Central School District and the …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0

State Agencies Bulletin No. 306

… of the OSC website. Open the OSC page at osc.state.ny.us . Then click the Comptroller's News for State Agencies button. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-database

Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)

… and administrative rights, backups, adjustments, audit trail reports, restricting personal use and connecting …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84

Town of Wales – Financial Management (2017M-32)

… review the Town’s financial management activities for the period January 1, 2013 through December 12, 2016. Background …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32

Wheatland-Chili Central School District – Network Access Controls (2023M-7)

… a written agreement with a detailed list and explanation of services and responsibilities. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7

Lansing Central School District – Procurement (2021M-213)

… [read complete report - pdf] Audit Objective Determine whether Lansing Central School … goods and services economically and in a manner that is in the best interests of taxpayers. Policies and procedures were inadequate and did …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213

High Falls Water District – Water Fees (2015M-153)

… audit was to examine internal controls over the District’s water fees for the period January 1, 2014 through April 20, 2015. Background The High Falls Water District, which is located in the Ulster County Towns … because the area was determined to have polluted ground water. The District is jointly supervised by the Town Boards …

https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153

XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management

… should include language similar to the following: Where Contractor generally offers more advantageous special price … for the life of such general offer or promotion . If the Contractor offers an early payment discount, at any point in … State than the terms that are contractually obligated, the Contractor shall include the payment terms of the discount on …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchases

Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)

… Authority’s electronic data and computer resources for the period April 1, 2013 through July 25, 2016. Background The …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technology

XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management

… goods or services prior to OSC approval of a contract assumes a risk of non-payment or reduced payment if approval …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contracts

IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants

… costs are permissible charges to federal grants. At the beginning of each fiscal year, the Division of Budget will enter the new fringe benefit and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costs

North Shore Public Library – Financial Condition (2013M-344)

… audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. … members. It reported operating expenditures of $3,563,192 for the 2012-13 fiscal year. Key Findings The Library …

https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344

Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)

… to fund water and sewer operations, which resulted in five districts incurring unplanned operating deficits … relied on interfund advances to finance operations in the five districts during the past three years. The Board … year. Develop a plan to address the negative fund balances in the water and sewer districts and repay the interfund …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial … not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds

DiNapoli: School District Tax Levy Cap Below 2 Percent

… Property tax levy growth for school districts will be capped at 1.81 … to control expenses.” The 1.81 percent cap affects the tax cap calculations for 676 school districts as well as 10 … cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, which first applied to local governments and school …

https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percent

Thurston Fire Company – Board Oversight (2016M-429)

… The Company is operated in accordance with its bylaws which stipulate that a Board composed of seven elected … books and records in January 2015 or 2016. The credit card policy lacks a requirement for receipts and … and responsibility and the procurement policy does not include thresholds or information required to be …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429