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Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… 1, District officials overestimated expenditures by as much as $9.3 million each year, for a total of almost $34 … fund District operations. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Background The Village of Village of the Branch is located in the Town of Smithtown, Suffolk County, and has a … of a Village officer, does not reside within the Village. In addition, the Village and this individual have entered … know whether the individual’s compensation is excessive in any given year. If it is excessive (e.g., more than …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Sempronius Fire Company – Financial Activities (2017M-231)
Sempronius Fire Company Financial Activities 2017M231
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Town of Bethany – Town Clerk Fees (2017M-226)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk properly accounted for … an adequate annual audit of, or retain a public accountant to audit, the Clerk’s records. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Collection of Electronic Waste Fees
… in compliance with the New York State Electronic Equipment Recycling and Reuse Act (Act). This audit covers the period … Covered electronic equipment includes computers, computer peripherals, televisions, small-scale servers, and … to set up and fund programs for the collection and recycling of e-waste in the State. The Act also requires …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesComptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Austerlitz , Town of … , Town of Caton , Delaware County , Town of Indian Lake and Tompkins County . “In today’s fiscal climate, budget … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Opinion 2006-5
… during the officer’s term of officer by town board resolution. Town Law §27(1) provides that the town board of … officer during a term of office by the adoption of a resolution (see, e.g., 1977 Opns St Comp No. 77-764, … a local government is authorized to decrease salaries by resolution, unless it chooses to act by local law (Opn No. …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… 1, 2013 through April 30, 2014. Background The County of Clinton Industrial Development Agency is an independent … is governed by a seven-member board appointed by the Clinton County Legislature. Key Findings The Board did not … County of Clinton Industrial Development Agency Project Monitoring …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectFalconer Central School District – Financial Management (2016M-146)
… to unrestricted fund balance (where allowed by law) or to other reserves established and maintained in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… pandemic has, without a doubt, changed the world – and one of its most notable effects has been the acceleration … and communications. Many artificial intelligence (AI) products have come out of these advances, and many are being put to use by state and local governments with input from private tech companies. Government is …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationDiNapoli Report Highlights Local Government Reliance on Federal Aid
… State Comptroller Thomas P. DiNapoli issued a report today detailing the impact of federal aid on New York's … State Comptroller Thomas P DiNapoli issued a report today detailing the impact of federal aid on New Yorks …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… County and one town in Broome County. The District is governed by a seven-member Board of Education. The … general fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings The District’s … should be made or optimal or targeted funding levels and why these levels are justified. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Colden – Highway Operations (2017M-127)
… than necessary for a dump truck and purchasing $32,000 in road materials without obtaining competitive bids. The Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The general fund budget for 2014 … Ensure that the annual financial report is filed with OSC in a timely manner. Conduct an audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Town of Enfield – Purchasing (2016M-377)
Town of Enfield Purchasing 2016M377
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, Pittstown and Schaghticoke in Rensselaer County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomCanastota Central School District – Payroll (2016M-56)
… through June 30, 2015. Background The Canastota Central School District is located in the Towns of Fenner, Lenox, … Canastota Central School District Payroll 2016M56 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56South Seneca Central School District – Financial Management (2015M-255)
… The South Seneca Central School District is located in the Towns of Ovid, Lodi, Romulus and Covert in Seneca County and the Town of Hector in Schuyler County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Saratoga Springs City School District – Fund Balance (2016M-99)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance for the period July 1, … portion of its fund balance for its future OPEB liability to ensure the amount of the unrestricted fund balance is in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Sullivan County – Fiscal Stress (2013M-81)
Sullivan County Fiscal Stress 2013M81
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81