Search
Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)
… Background The Hamilton Central School District is located in the Village of Hamilton and the Towns of Brookfield, Eaton, Hamilton, Lebanon and Madison in Madison County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-conditionBellmore Union Free School District – Financial Condition (2016M-276)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2012 through June 30, 2015. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Hortonville Fire District – Financial Reporting (2014M-188)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 9, 2014. … Board of Fire Commissioners which is responsible for the District’s overall financial management. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Opinion 89-62
… candidates for district offices file their names with the secretary of the fire district at least ten days prior to the … for district offices to file their names with the secretary of the fire district at least ten days before the …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Purpose of Audit The purpose of our audit was to determine whether … and reported and that Company moneys are safeguarded for the period January 1, 2012 through October 21, 2013. … Company is governed by an elected President, Treasurer and Secretary. Company expenses for January 1, 2012 to October 8, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialUpdate Your Contact Information
… Also, USPS will only forward mail to your new address for a limited time—generally, 12 months. To ensure you … date in the Change As Of field. Get Email Notifications for Important Documents You can also use Retirement Online to choose email as your delivery preference for correspondence and other important documents. When you …
https://www.osc.ny.gov/retirement/update-your-contact-informationTuxedo Union Free School District – Financial Condition (2015M-360)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 through August 4, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
Indirect costs are costs for activities that benefit more than one program or objective and therefore cannot be identified to only a specific contract
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsWaverly 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, … expenditure estimates that are realistic and based upon all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Opinion 2002-14
… and Settlement (incurrence of reasonable expenses to evaluate appropriateness of settlement) CONSTITUTIONAL LAW … for the primary purpose of conducting an investigation to evaluate the appropriateness of pursuing a settlement of a … a village project to reconstruct a certain stream channel. After the project was completed, several village …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Cincinnatus Fire District – Financial Controls (2014M-49)
… and reported and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. … Board of Fire Commissioners. Its general fund budget for the 2014 fiscal year totals $233,379. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Niagara County – Golf Course Financial Operations (2015M-308)
… of Audit The purpose of our audit was to review Golf Course financial operations for the period January 1, 2014 … a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately … Niagara County Golf Course Financial Operations 2015M308 …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Tapestry Charter School – Procurement (2017M-203)
… 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Purpose of Audit The purpose of our audit was to evaluate the … Background The North Rose-Wolcott Central School District is located in the Towns of Butler, Huron, Lyons, Rose, … operates three schools with approximately 1,200 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Hauppauge Union Free School District – Overtime (2016M-70)
… the District is only incurring necessary overtime costs. A security guard worked 33.5 overtime hours for video room coverage, … for overtime prior to the work being performed. Review security staffing and determine whether work shifts can be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70Ellicottville Central School District – Purchasing (2014M-177)
Ellicottville Central School District Purchasing 2014M177
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Glens Falls Housing Authority – Tenant Rents (2014M-370)
… audit was to assess the Authority's internal controls over tenant rents for the period April 1, 2013 through August 31, … $5.7 million. Key Findings Duties for processing tenant rents were not adequately segregated and compensating … Key Recommendations Properly segregate the duties for tenant rent collection among the office employees or provide …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through November 7, 2016. … do not measure or verify the amount of liquid/slush waste trucked-in for treatment and disposal. The … and conducted all required analytical data tests to ensure waste discharge complies with discharge limitations. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Opinion 98-1
… bidding requirements of section 103 (see, e.g., 33 Opns St Comp, 1977, p 164; 1974 Opns St Comp No. 73-1189, unreported; … the Honorable Elizabeth D. Moore, Counsel to the Governor, from the New York State Legislative Commission on Rural … into the contract and competitive bidding would not be required. The phrase "general government services" is not …
https://www.osc.ny.gov/legal-opinions/opinion-98-1State Comptroller DiNapoli Releases Audits
… Diagnosed With Severe Malnutrition (Follow-Up) (2020-F-9) An audit issued in 2019 identified $416,237 in Medicaid … of between 25 and 50 percent of all stops along each route. Auditors found that time points only cover between 11 and 30 percent of all stops on each route per direction. Therefore, the majority of the service …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits