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Opinion 91-30
… This opinion represents the views of the Office of the State … stockholder (General Municipal Law, §800[3],[c],[d]). For this purpose, a "contract" includes any express or implied … supra ). Thus, the only exception which is pertinent in this instance is contained in subdivision 1(b) of section …
https://www.osc.ny.gov/legal-opinions/opinion-91-30DiNapoli: School Bus Safety Needs Improvement
… released an audit today that examined seven upstate school districts and their compliance with school bus safety requirements. The audit found school districts are not confirming all school bus drivers … released an audit today that examined seven upstate school districts and their compliance with school bus safety …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementState Comptroller DiNapoli Releases Audits
… in the original report. Division of Housing and Community Renewal (DHCR): Enforcement of the Mitchell-Lama Surcharge … (ITS): Oversight of Information Technology Consultants and Contract Staffing (2018-S-38) In general, ITS is monitoring IT services procured from consultants and contract staff to ensure compliance with contract terms and …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0XV.16.B Sole Custody Reporting – XV. End of Year
… must be reconciled at least monthly . Compliance with this requirement contributes immeasurably to accurate, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingAccounts Payable Advisory No. 11
… voucher. Business Units should not remove the checkmark as this will cause your payments to be combined with other Business Units. This results in delayed payment crediting and may result in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s members ensured that … County. The Department provides fire protection services to the Middletown-Hardenburgh Fire District and has … bills for payments and for reviewing the Treasurer’s work to ensure that all cash receipts and disbursements are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a … no other evidence documenting receipt (e.g., pressnumbered tickets) is available and retained. Take further action to …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Brookfield Central School District – Claims Audit Process (2018M-6)
… Purpose of Audit The purpose of our audit was to determine whether … The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Broome County – Financial Condition (2017M-187)
… Purpose of Audit The purpose of our audit was to examine the County’s … February 23, 2017. Background Broome County, located in the central southern portion of upstate New York commonly … $2 million of available fund balance to fund operations in fiscal years 2014 through 2016. County officials have not …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… Department (SED) requirements for providing shared Managed Technical Support to school districts for the period July 1, … Board of Cooperative Educational Services Managed Technical Support 2016M299 …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalHauppauge Union Free School District – Overtime (2016M-70)
… July 1, 2014 through August 31, 2015. Background The Hauppauge Union Free School District is located in the Towns … Hauppauge Union Free School District Overtime 2016M70 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Islip Union Free School District – Financial Condition (2013M-213)
… law. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Chenango Valley Central School District – Budget Review (B4-16-5)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the District's proposed budget for the 2016-17 fiscal year … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Carle Place Union Free School District – Payroll (2016M-69)
… audit was to review the District’s internal controls over payroll for the period July 1, 2014 through October 31, 2015. … fiscal year are $47.7 million. Key Finding Although the payroll clerk performs procedures to double check her own … process should involve someone independently reviewing payroll prior to processing. Key Recommendation District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Hancock Central School District – School Lunch Operations (2015M-176)
… meals offered to students were nutritious and prepared in the most economical and productive manner for the period … Background The Hancock Central School District is located in the Towns of Hancock, Deposit and Tompkins in Delaware County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Edmeston Central School District – School Lunch Operations (2015M-174)
… Purpose of Audit The purpose of our audit was to determine whether … Background The Edmeston Central School District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in Otsego County and the Town of Brookfield in Madison …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174East Moriches Union Free School District – Budget Review (B7-14-3)
… Key Recommendations There are no recommendations in this budget review letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… Purpose of Audit The purpose of our budget review was to determine … the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The Chenango Valley Central School District, located in Broome County, issued debt totaling $3.5 million to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Village of Hempstead – Budget Review (B7-14-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Town of Morris – Board Oversight (2013M-75)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of financial operations for the period January 1, 2012, … Town of Morris Board Oversight 2013M75 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/29/town-morris-board-oversight-2013m-75