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Roosevelt Fire District – Fire Station Project (2015M-163)
… Roosevelt Fire District is a district corporation of the state, distinct and separate from the Town of Hyde Park, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over financial operations … Soil & Water Conservation District provides services and funds projects related to the conservation of soil and water …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238East Moriches Union Free School District – Budget Review (B7-14-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Ellicottville Central School District – Purchasing (2014M-177)
… Key Findings The District’s purchasing policy does not state competitive bidding threshold amounts and the Business …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Village of Hempstead – Budget Review (B7-14-4)
… The Village’s proposed budget exceeds the allowable tax levy limit. Key Recommendations The Board must adopt a local law overriding the tax levy limit before they adopt the proposed budget … …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Mastic Beach Fire District – Cash Disbursements (2017M-38)
… Beach Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38County of Rockland - Budget Review (B19-6-9)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… The Orient Fire District is a district corporation of the State, distinct and separate from the Town of Southold, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Pittsfield Fire District – Board Oversight (2016M-305)
… internal controls over the District’s financial operations for the period July 1, 2015 through July 31, 2016. Background … State, distinct and separate from the Town of Pittsfield, in Otsego County. The District is governed by an elected … Fire Commissioners. General fund budgeted appropriations for 2016 total $105,000. Key Findings The Board does not have …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… County. The Authority, which was established pursuant to State Public Housing Law, is governed by a five-member Board …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272East Moriches Union Free School District – Budget Review (B7-13-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Village of Pittsford – Audit Follow-Up (2017M-51-F)
… was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the audit report … in the Town of Pittsford in Monroe County and has a population of approximately 1,400. The Village is governed by … funded primarily through real property taxes, sales tax, State aid and user charges. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fPearl River Union Free School District – Competitive Procurement (2015M-363)
… when procuring goods and services in accordance with State General Municipal Law and the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… was to determine whether BOCES was in compliance with State Education Department (SED) requirements for providing … district-based staff members who were not eligible for aid reimbursement because they were not shared by two or more …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalChenango Valley Central School District – Budget Review (B4-16-5)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Broome County, issued debt totaling $3.5 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Mineola Union Free School District – Competitive Quotations (2015M-313)
… or procedures for seeking competition for purchases that are not subject to competitive bidding requirements. The purchasing agent does not ensure that quotes are obtained or purchases are made through a State or County contract prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Opinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL PROPERTY -- … owns taxable real property therein (see, e.g., 5 Opns St Comp, 1949, p 126). We further have indicated that the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Fiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfOpinion 96 - 14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of Contracts (post-audit of disbursements from petty cash fund) -- Exceptions (consideration $100 or less) -- Purchases … supplies from a hardware store "owned" by the trustee. You state that the purchases would be made from the college's …
https://www.osc.ny.gov/legal-opinions/opinion-96-14