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Opinion 93-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Appropriations and Expenditures (construction of permanent outdoor competitive sports facility) -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) – New York … damage to its system and developed plans to mitigate the effect of extreme weather conditions and flooding. We also determined whether the MTA tested/updated the plans and inspected and maintained …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsDiNapoli: Technology Changing How Local Governments Serve Residents
… by 60 percent – a net savings of almost $1 million per year – and reduce the city’s carbon footprint by more than …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsComptroller DiNapoli Releases School Audits
… to use an average of $495,000 of unexpended surplus funds to fund the ensuing year’s expenditures. The district did not use these funds as intended, however, because revenues exceeded … years. As a result, the district’s unexpended surplus funds, totaling $2.7 million as of June 30, 2013, were 7.5 …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… effectively, and available to continue critical processing in the event of a disaster or mishap that disables normal … of Information Technology Services (ITS) was established in November 2012 as part of a New York State IT … State agencies and streamline services. ITS is responsible for providing centralized information technology (IT) …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsPawling Central School District – Selected Financial Activities (2012M-185)
… was to examine selected District financial activities for the period July 1, 2010, through January 3, 2012. … Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Selected Aspects of Discretionary Spending
… Purpose To determine whether the Niagara Frontier Transportation … and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Niagara Frontier … incurs direct costs for specific program purposes, and it incurs indirect or “discretionary costs” that support …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingComptroller DiNapoli Releases School Audits
… were consistent with state contract pricing for the 16 school buses they purchased in 2012-13 and 2013-14. In …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… report - pdf] We also released four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent Fund (Buffalo TPF) [pdf] …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Agencies Bulletin No. 2229
… Pay Mid-Hudson. Affected Employees: Seasonal employees in Administrative Services Unit (BU02), Operational Services … Scientific, and Technical Services Unit (BU05) and in a seasonal position designated Management Confidential … of New York and PEF and implemented payment increases for M/C employees, provide for an increase to Seasonal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalReal Property Tax Cap - School Districts Guidance
… School Tax Levies/LIPA PILOTs: Filing Tax Cap Form for 2016-17 School Year The 2015-2016 tax levies for some school districts in Nassau County were reduced in … the calculation of the tax levy limit should be documented for potential post-audit review. Issued: February 18, 2016 … …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and … are reasonable. Reduce unrestricted fund balance to an amount permitted by law. The Transportation Supervisor should …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialNew York Mills Union Free School District – Financial Management (2016M-107)
… to review the District’s financial management practices for the period July 1, 2014 through November 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were approximately $13.5 million. … residents. Develop and adopt a multiyear financial plan for a three- to five-year period that addresses the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Town of Somers – Justice Court (2013M-198)
… of our audit was to examine the Court’s internal controls for the period January 1, 2012, to March 31, 2013. Background The Town of Somers is located in Westchester County and has a population of approximately … court clerks. The Court collected approximately $317,000 in fines for adjudicated cases, parking violations and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and has a population … balance and significant unplanned repair costs resulted in a decline in water fund balance from $164,063 at the start of the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Harpursville Central School District – Financial Management (2013M-261)
… percent to 33 percent. The District has four reserve funds with excessive balances. Key Recommendations Ensure that the … unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… process and software system were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable … charter. The software collection system should account for all receipt numbers. Users’ access to the software …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203State Agencies Bulletin No. 1308
… charges are properly transmitted to SFS and posted to the General Ledger. Payroll representatives not directly … Year End activities, SFS must be briefly taken offline at the end of March 2014. As a result of this blackout period, … agency and OSC actions are required. Effective Date(s) The first pay periods impacted are for the checks dated April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1308-updates-account-codes-and-related-payserv-position-pools-sfs-statewideRochester City School District – Payroll and Procurement (2016M-435)
… adequately supported payroll-related payments and payments for goods and services for the period July 1, 2014 through October 25, 2016. … approximately 29,700 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $865 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… on mobile computing devices (MCDs) and cash collections for extracurricular activities for the period July 1, 2014 … The Pittsford Central School District is located in the Towns of Pittsford, Brighton, Mendon, Penfield and Perinton in Monroe County and the Town of Victor in Ontario County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitive