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Town of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Examination of Sunset LG Realty, LLC
… examined more than $5,000 in select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, … examined more than $5000 in select bonuses that Sunset LG Realty LLC Sunset paid and requested reimbursement for in …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcJustice Court Fund: Invoice Billing Program
… participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits … in the municipality, we will send an invoice and billing statement to the CFO for the amount due the State (includes … statement. JCF will send a copy of the distribution summary to each justice. Upon receipt of the invoice and …
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 our audit was to determine if the Board of Directors applied a uniform system for project approval and monitored … facilities, thereby promoting job opportunities and the health, general prosperity and economic welfare of the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… is governed by a five-member Board of Directors. Combined total revenues and expenses for 2015 and 2016 were … budget-to-actual comparisons for revenues and expenses or profit and loss statements. Key Recommendations Consider … along with the bank statements for review. Provide monthly profit and loss reports and budget-to-actual reports to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsTupper Lake Central School District – Financial Condition (2014M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … balance to be maintained. Continue to evaluate and explore ways to cut costs and increase revenues for the general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151DeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term … reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to …
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)
… Purpose of Audit The purpose of our audit was to examine certain District financial activities for the … lack of available complete information and the necessity to compile information from a variety of sources. The Board … is facing certain unknowns and restrictions and may need to use moneys from the reserve funds or unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialTown of Summit – Town Clerk (2024M-51)
… of the fees collected in accordance with New York State (NYS) Town Law (Town Law) Section 30 which required the Clerk … $6,000 to the Town Supervisor (Supervisor) and certain NYS agencies in accordance with Town Law Section 27 which … during our audit period. These procedures serve to document the status of money held by the clerk and enable the …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… 1, 2014 through February 29, 2016. Background The Valley Stream Union Free School District #24 is located in the Town … Valley Stream Union Free School District 24 Leave Accruals and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationFreeport Union Free School District – Financial Condition (2016M-300)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through April 30, 2016. … of the ensuing year’s budget, or more than three times the legal limit. The Board appropriated an average of $8.7 million each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… such as date inventoried and purchased, and did not show all devices assigned to employees. One Board member had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictRensselaer City School District – Financial Condition (2016M-286)
… Purpose of Audit The purpose of our audit was to determine if the Board properly managed the District’s … officials transferred $1.3 million from two reserve funds to the general fund without appropriate support. The Board did not receive adequate or sufficient information to effectively perform its fiscal oversight responsibilities. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/rensselaer-city-school-district-financial-condition-2016m-286State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… as recent years have shown, the financial picture can change rapidly. As the state faces outyear budget gaps … that actions are taken to improve the long-term stability of the state’s finances, while ensuring adequate funding for … before it hinders the state’s ability to adequately address future infrastructure needs. “My office will release …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… However, the BOCES Classified Employees’ Association collective bargaining agreement (CBA) supports a Tuesday …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… and approvals, the 70 disbursements totaling $798,770 that we reviewed were adequately supported, accounted for and for …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… be inappropriately altered, accessed or used. In addition to the sensitive network access control weaknesses that were … and responsibilities, including network access and server hosting, and related controls, costing approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Manhasset Union Free School District – IT Asset Management (S9-22-15)
… manhasset audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… District officials did not: Develop written procedures for tracking IT assets. Nine of 31 devices (laptops, desktops …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsIX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some grant’s period of funds availability terminates on September 30 of the fifth federal fiscal year after the period of funds availability. These are considered M-Year grants. For … Most federal grant award funding has a limited period of availability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislation