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Pavilion Central School District – Financial Management (2017M-62)
… to review the District’s financial management practices for the period July 1, 2013 through February 21, 2017. … with approximately 740 students. Budgeted appropriations for 2016-17 totaled approximately $18 million. Key Findings The Board and District officials prepared budgets for the 2013-14 through the 2015-16 fiscal years that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… used by the District to purchase goods and services that are subject to competitive bidding and quotes for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204IX.7.F M-Year Legislation – IX. Federal Grants
… strongly recommends that state agencies make every effort to disburse and/or adjust all unspent federal project … but no later than June 30, for awards that are scheduled to be closed the following September. This will allow … sufficient time for final reports and closing documents to be reviewed and approved by the federal government before …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationVillage of Frankfort – User Charges (2014M-117)
… were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, 2014. … the Mayor and four Trustees. Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for the water fund, $72,000 for the sewer fund and $2.1 for …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Village of Penn Yan – Water Operations (2013M-104)
… our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, 2012. Background … and the Mayor. The budgeted general fund appropriations for 2012-13 are approximately $4.4 million and water fund … regulations to define and allocate water plant costs for municipal customers. The Village is inappropriately …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Depew – Internal Controls Over Capital Projects (2013M-29)
Village of Depew Internal Controls Over Capital Projects 2013M29
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Opinion 88-41
… to the municipality ( Teachers Association, Central High School District No. 3 v Board of Education, Central High School District No. 3 Nassau , 34 AD2d 351, 312 NYS2d 252 …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Division of Housing and Community Renewal Bulletin No. DH-12
… Codes and Anniversary Dates and to explain their use in payroll processing. Affected Employees Graded employees in … of less than full work status. For graded employees, the Payroll System now requires Anniversary Dates and Increment … of Increment Codes and Anniversary Dates is essential to payroll processing. The Payroll System uses both the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesOpinion 90-32
… discussed in the opinion. REFERENDUM -- Mandatory (need for upon construction of building for highway department … (referendum requirements for construction of) STREETS AND HIGHWAYS -- Highway Garage (construction - need for referendum) -- Highway Supplies and Equipment (acquisition of land and construction of building …
https://www.osc.ny.gov/legal-opinions/opinion-90-32March 2000: Handicapped Parking Education Program
… Issued To: County, City, Town and Village Chief Fiscal Officers … the Vehicle and Traffic Law effective onApril 1, 2000 to provide that every county and the City of New York shall … increased public awareness of handicapped parking laws. In order to fund this program the statute provides for …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately … for the collection and payment of delinquent taxes are not in compliance with the Law. City officials did not adopt a … City police and MTA officers to issue parking tickets in a sequential order and maintain copies of all tickets …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mState Agencies Bulletin No. 1239
… Purpose To inform agencies of actions required to ensure that payroll earnings charges are properly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1239-updates-account-codes-attached-position-pools-sfs-fiscal-year-endSt. Lawrence County – Financial Condition (2013M-46)
… December 31, 2012. Background St. Lawrence County, located in northern New York, has a population of approximately … as a budgetary funding source, the County’s fund balance in the general fund decreased 68 percent from fiscal year … remaining at year end declined from an $11 million surplus in 2007 to a deficit of $1.7 million at the end of 2011, …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Waverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly Central School … budget estimates. For the fiscal years ended 2008 to 2011, the District spent an average of $1.8 million less …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Laurens Central School District – Budgeting and Reserves (2013M-135)
… to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8,626,984. Key Finding The … 2008. In fact, the District has had operating surpluses for the past several years. Instead of spending down the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Liberty Central School District – Budget Review (B4-13-4)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community … approval for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of … to March 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an … to use more than fund balance than available, and maintain it at a sustainable level. Monitor Village budgets and amend …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Maybrook – Water Operations (2013M-121)
… population of approximately 3,000. The Village is governed by a five-member elected Board of Trustees and comprises a … and more than $1,100 of customer account adjustments were made without documented prior approval. Interfund advances … later than the close of the fiscal year in which they were made and that adequate records are maintained for all such …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Comptroller DiNapoli Releases School Audits
… an adequate contract and separate service level agreement for information technology. Brasher Falls Central School … in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1