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North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… SSBA allocation claims totaling $1.35 million, related to eligible technology purchases made during fiscal years 2019-20, 2020-21 and 2021-22. Officials were unable to provide an explanation for why they did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actSchodack Valley Fire District – Cash Disbursements (2016M-98)
… Valley Fire District is a district corporation of the State, distinct and separate from the Town of Schodack, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Centereach Fire District – Procurement (2016M-342)
… State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire protection and … competitive methods when procuring goods and services, in accordance with the District’s purchasing policy and … laws. Key Recommendations There are no recommendations in this report. … Centereach Fire District Procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Otisco Fire District – Audit Follow-Up (2016M-415-F)
… – pdf] Purpose of Review The purpose of our review was to assess the District’s progress, as of July 2024, in … period that we reviewed. … The purpose of our review was to assess the Districts progress as of July 2024 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fXV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… entity are contacted quarterly through email with login information. For more information regarding the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpUnified Court System Bulletin No. UCS-131
… 534 , First Unum Insurance. Affected Employees Employees in Bargaining Unit SY represented by the New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-131-change-eligibility-first-unum-insurance-certain-employeesOpinion 92-46
… threshold (see, e.g., Walton v Mayor , 26 App Div 76, 49 NYS 615; 1A Antieau, Municipal Corporation Law, §10.31; cf . … v City of Binghamton , 26 AD2d 710, 271 NYS2d 507, affd 20 NYS 808, 284 NYS2d 702; Lance v City of New York , 88 Misc 2d …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 90-31
… or adjoining counties, jointly, to acquire real property for, and to establish, construct, equip, maintain and operate … field. The ordinance, local law or resolution providing for such action must establish a committee composed of a … Law, §353-a does not prescribe the number of votes needed for the committee to act. Section 41 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Franklin County – Procurement (2016M-366)
Franklin County Procurement 2016M366
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366North Merrick Union Free School District - Purchasing (2018M-87)
… Audit Objective Determine whether the purchasing of goods and services complied with competitive bid statutes and District policies. Noteworthy Achievements The District … complied with New York State General Municipal Law (GML) and its purchasing policy when seeking competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Walden Fire District No. 2 – Purchasing (2017M-204)
… Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204XVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
… and remaining balances canceled by the lapse date. All State agencies should review expiring grant documents to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… to defined levels of materiality, are included in the State’s government-wide financial statements as required by … by appropriate depreciation, as general assets of the State. Capital assets will be depreciated over defined useful …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingSchenectady Municipal Housing Authority – Payroll (2014M-223)
… County. The Authority, which was established under New York State Public Housing Law, is governed by a seven-member Board …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Gloversville Enlarged School District - Claims Auditing (2019M-244)
… Audit and approve claims before payment in accordance with New York State Education Law (Education Law), Section 2524. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Travel Advisory No. 14
… & Voucher Denial Codes Guidance : The Office of the State Comptroller updated the following sections in Chapter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesAccounts Payable Advisory No. 73
… XII.5.E Paying Sales Tax and Freight Amounts informs State agencies about the payment of sales tax and freight …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsTown of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… that it does not violate Article VIII, Section 1 of the New York State Constitution. Town officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177Albany Parking Authority – Cash Collections (2016M-181)
… audit was to review the Authority’s cash receipt process for the period January 1, 2015 through January 31, 2016. … to construct, operate and maintain locations in the City for parking and storing of motor vehicles. The operating budget for 2016 totaled approximately $7.4 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Dunham Public Library – Claims Processing (2015M-15)
… Oneida County, which received its charter from the New York State Board of Regents in 1937. The Library is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15