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2021 Average Estimated Costs For County And Town Special Improvement Districts
The Comptroller’s approval is required if debt is proposed to be issued by a town or county and the “cost of the district or extension” to “typical property” or, if different, “typical one or two family home” as stated in the notice of hearing, is above the average est. cost thresholds listed below.
https://www.osc.ny.gov/files/local-government/required-reporting/2021/pdf/2021-average-estimated-costs-for-county-and-town-special-improvement-districts.pdfRochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter … approximately $3.3 million. Key Finding The School did not have sufficient Board-approved policies and procedures over …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Town of Mount Morris – Justice Court (2012M-129)
… Court assets to known liabilities. One Justice failed to close his bank account as required when he resigned. Key Recommendations Perform … unexplained balances remitted to OSC JCF. Take action to close the former Justice’s bank account and any unidentified …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129State Comptroller DiNapoli Releases Municipal & School Audits
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was … million and the 2025 proposed budget does not provide for satisfying these obligations. These liabilities exceed … amount authorized by an act of the state Legislature for the city to issue debt to liquidate the deficits. Village …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial plan … and district officials also did not develop a written vehicle and equipment replacement plan, and three board … totaling $847,113, the board chair’s original estimated vehicle and equipment replacement needs indicated the …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsQuality of Internal Control Certification
… Certification to the Division of Budget (DOB) by April 30, 2012. Background In 1987, the Legislature passed the New York … internal controls over their operations. DOB requires the head of each covered State agency and public authority to … undertaken during the previous year. On April 16, 2012, the Division submitted its annual Internal Control …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationYates County – Sexual Harassment Prevention Training (S9-23-07)
… complete report – pdf] Audit Objective Determine whether County of Yates (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should continue to monitor the completion of … audit statewide county yates …
https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… audit was to determine if internal controls over transfer station operations for the period January 1, 2011, to July … with the amount of trash disposed at the transfer station. We found that over a three-month period in 2012, the … accounted for as being received at the Town’s transfer station, resulting in approximately $10,000 in missing …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Town of Tioga – Long-Term Planning (2022M-181)
… Department of Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent (Superintendent) estimates the lowest cost to repair the bridge to good condition is $200,000 and replacing the bridge …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Coeymans Hollow Fire District – Board Oversight (2021M-211)
Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coeymans-hollow-2021-211.pdfRockland County – Budget Review (B22-6-9)
… in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The County of Rockland, … operating deficits to submit to the State Comptroller each year, starting with the fiscal year during which the municipality is authorized to issue the …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… 197 purchases totaling approximately $46,000 before goods or services were obtained. Key Recommendation Require … the purchasing policy and approve all purchases prior to goods and services being ordered or obtained. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27East Irondequoit Central School District - Financial Management (2019M-28)
… whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance remained within statutory limits. Key Findings District officials circumvented the statutory limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Comptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Berlin – Internal Controls Over Water District No. 2 Operations (Rensselaer County) The board did not approve water billings or customer account adjustments or perform an … records for a $4.1 million capital project to construct a waste water treatment plant and sewer district. The board did …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, … of our audit was to determine whether District controls are adequate to ensure that financial activity is properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mX.4.D Location – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Location” section of the Vendor Record contains payment … values defined by the vendor. Agencies should note that Location includes a location name assigned by the Statewide Financial System … The Location section of the Vendor Record contains sets of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationState Agencies Bulletin No. P-535
Change in Elig Criteria for Long Salary Increase for 02, 03, 04 & 47 Negotiating Units
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-535.pdfState Agencies Bulletin No. P-986
4/1/98 Perf Adv for Employees in the Sec Serv (01) & Sec Supervisors (60) Negotiating Units
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-986.pdfVillage of West Haverstraw - Accrued Leave and Benefits (2019M-143)
Determine whether eligible Village employees received and used leave accruals in accordance with Village policies.
https://www.osc.ny.gov/files/local-government/audits/pdf/west-haverstraw-2019-143.pdfReview of the Five-Year Financial Plan for the City of New York - March 2003
In November 2002, New York City projected a record $6.4 billion budget gap for FY 2004.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2003.pdf