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East Rockaway Union Free School District – Purchasing (2015M-253)

… through July 31, 2015. Background The East Rockaway Union Free School District is located in the Town of Hempstead in … East Rockaway Union Free School District Purchasing 2015M253 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253

Gilboa-Conesville Central School District – Oversight of Portable Devices (2015M-344)

… Purpose of Audit The purpose of our audit was to determine if the District’s portable … 330 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal … GilboaConesville Central School District Oversight of Portable Devices 2015M344 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/gilboa-conesville-central-school-district-oversight-portable-devices

Chenango Valley Central School District -- Budget Review (B17-4-5)

… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … of 2008 authorizes the District to issue debt totaling $3.5 million to liquidate the accumulated deficit in the …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5

Enroll in the Vendor Self-Service Portal

… ID, you should have also received an enrollment email with login credentials and instructions from SFS. Following the …

https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portal

Franklin Square Union Free School District – Fund Balance (2016M-129)

… The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates three … limits and reduce the amount of surplus fund balance in a manner that benefits District residents. Discontinue the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129

Wallkill Central School District – Financial Management (2015M-294)

… management for the period July 1, 2010 through June 30, 2015. Background The Wallkill Central School District is … officials overfunded reserves by $12.8 million as of June 30, 2015. Total fund balance exceeded statutory limits each …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294

Gowanda Central School District – Financial Management (2016M-368)

… Background The Gowanda Central School District is located in Cattaraugus, Chautauqua and Erie Counties. The District, … appropriated fund balance to finance operations, resulting in unrestricted fund balance in excess of the statutory limit. The Board did not adopt a …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/gowanda-central-school-district-financial-management-2016m-368

Town of Johnsburg – North Creek Water District Charges (2023M-51)

… of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in … Recommendations Establish procedures to accurately bill for water charges to maximize District revenues. Ensure new … water customers are added to the Town’s records and billed for services. Ensure all water rates are Board-adopted and …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51

Sandy Creek Central School District – Reserve Management (2023M-43)

… officials did not properly manage reserve funds. The employee benefit accrued liability reserve (EBALR) was … for debt payments. $244,418 was transferred to the retirement contribution reserve without Board authorization. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43

York Central School District – Network Access Controls (2022M-93)

… York Central School District (District) officials ensured network access controls were adequate. Key Findings District officials did not ensure that network access controls were adequate. Specifically: District … did not comply with Board policy to ensure adequate network access control procedures were established including …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-network-access-controls-2022m-93

Town of Marathon – Claims Audit Process (2022M-124)

… Comply with competitive bidding and Town policy quote requirements. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124

Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)

… bid three lease purchases and one straight lease for equipment totaling $318,454, as required by the … support that they obtained the required number of quotes for six purchases totaling $39,758. Use a competitive method … is maintained. Ensure competition is sought periodically for all professional service and insurance coverage vendors. …

https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-services

State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address

… the State of the State message delivered by Gov. Kathy Hochul set forth her agenda. State government is here to work …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-address

Town of Watertown Fire District – Procurement (2022M-155)

… report – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to … most prudent and economical manner in the best interest of taxpayers. District officials did not: Use a competitive …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155

Harford Fire District – Records and Reports (2016M-170)

… audit was to review the District’s financial operations for the period January 1, 2014 through March 3, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $99,000. Key Findings The Board … reports were not completed within the 60-day requirement for 2014 or 2015. The Treasurer’s accounting records were …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

Glenham Fire District – Cash Disbursements (2016M-380)

… State, distinct and separate from the Town of Glenham in Dutchess County. It is governed by an elected five-member Board of … Although fire districts are not required to pay sales tax on purchases and services they obtain, eight claims …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380

Town of Franklin – Financial Condition (2018M-8)

… 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population … Town of Franklin Financial Condition 2018M8 …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

Town of Hector – Employee Compensation (2024M-85)

… recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. Paid one employee $5,271 for a separation payment that was not approved by the Board. … by position and/or employee name, and adopt resolutions for any employee salary or pay rate change that occurs during …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85