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Northern Adirondack Central School District – Financial Condition (2020M-51)
… report - pdf ] Audit Objective Determine whether the Board and District officials effectively manage the District’s … exceeded appropriations by a total $626,000 in 2017-18 and 2018-19. Additionally, the budgets are not structurally balanced and have used $1.5 million in appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51Hauppauge Union Free School District – Overtime (2016M-70)
… for the 2015-16 fiscal year total approximately $105 million. Key Findings District officials are not properly … overtime costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70State Comptroller DiNapoli Releases School District Audits
… of Personal, Private and Sensitive Information on Mobile Computing Devices (Cayuga County) District officials did not adequately safeguard mobile computing devices (MCDs) to help prevent unauthorized …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: School Bus Safety Needs Improvement
… found school districts are not confirming all school bus drivers are completing required training and drug testing, … said DiNapoli. "Failing to ensure that school bus drivers are properly trained and vetted, and safety drills … federal requirements. Specifically, they examined whether drivers were subject to random drug testing, completed …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementOpinion 91-30
… board member who is employed as a sales representative for a corporation which holds State and county contracts and … board member who is employed as a sales representative for a corporation which holds State and county contracts … or stockholder (General Municipal Law, §800[3],[c],[d]). For this purpose, a "contract" includes any express or …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… and disbursements for the period January 1, 2013 through September 8, 2014. Background The Chenango Bridge Fire Company is a volunteer organization in Broome County which contracts with the Town of Chenango to … amounts that should have been collected for fund-raising events. Key Recommendation Consider implementing procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsCUNY Bulletin No. CU-702
CUNY Bulletin No CU702
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-702-district-council-37-dc37-local-1087-dues-increaseAccounts Payable Advisory No. 35
… … Selecting the Appropriate Payment Term and Scheduled Due Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… through October 31, 2014. Background The Town of Champion Great Bend Fire District, located in Jefferson County, is a … tax levy limit calculation to OSC. … Town of Champion Great Bend Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialLivingston County Probation Department – Financial Operations (2016M-404)
… Livingston County is located in central New York and has a population of approximately 65,000. The County is … Probation Department assists in reducing the incidence and impact of crime by probationers in the County. The … collect unpaid obligations for the Department’s 1,900 “due and owing” cases totaling about $2.4 million. The …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Examination of Sunset LG Realty, LLC
… for, in 2016 under contract L120019 with SUNY Downstate Medical Center (Downstate). Our objective was to determine … and make necessary repairs to Downstate’s Bay Ridge medical facility. The Assistant Facilities Program Coordinator, a Downstate …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcJustice Court Fund: Invoice Billing Program
… submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must send a … reviews and processes the monthly report to determine the State, County and local shares of money reported and fees … and billing statement to the CFO for the amount due the State (includes refunds paid by OSC) and County. When village …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… of Directors applied a uniform system for project approval and monitored approved projects for the period of January 1, … located in the City of Mount Vernon in Westchester County and is governed by a Board of Directors which includes the Mayor and five mayoral appointees. Its purpose is to promote, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalTown of St. Armand – Selected Financial Operations (2017M-142)
… December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion of the Village of Saranac Lake within its borders. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate … 1, 2015 through April 12, 2017. Background The East Bloomfield-Holcomb Fire Department provides fire protection … Fire District, which covers the Town of East Bloomfield and certain areas of the Town of Canandaigua in Ontario …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCity of Yonkers – Budget Review (B6-14-13)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget … budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the … for sales tax, City income tax surcharge, metered water and sewer rents may not be achievable. The budget does not …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Divorce – New Career Plan
… has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion of … contact our Matrimonial Bureau , read our guide to Domestic Relations Orders and review our Divorce FAQs . …
https://www.osc.ny.gov/retirement/publications/1515/divorceDeRuyter Central School District – Financial Condition (2015M-119)
… Background The DeRuyter Central School District is located in the Towns of Cazenovia, DeRuyter, Georgetown and Nelson in Madison County; the Towns of Lincklaen and Otselic in Chenango …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by … hampered by the lack of available complete information and the necessity to compile information from a variety of sources. The Board and District officials did not develop reasonable estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financial