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Massapequa Water District (2014M-100)
… determine if the Board appropriately provided individual life insurance policies to District employees for the period … Key Finding The District currently holds seven individual life insurance policies for its four administrators and 14 full-time employees. GML only authorizes group term life insurance policies for employees of a water district. …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Village of Schuylerville – Procurement (2014M-228)
… The Village of Schuylerville is located in Saratoga County and has a population of approximately 1,400. The Village is … use competitive procedures for the procurement of goods and services as required by statute. A purchase awarded by …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228Transportation and Warehousing Sector – New York City Industry Sector Dashboards
… goods, the transportation and warehousing sector is an important component of the local economy. During the pandemic, visitor numbers … of social distancing measures. The pandemic accelerated an existing trend of increasing e-commerce sales; in sales … storing goods the transportation and warehousing sector is an important component of the local economy …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingOperational Advisory No. 36
… should be used when shipping any type of package using any carrier. Account 55203, Postage, now appears in the Supplies …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesVillage of Endicott – Disbursements (2021M-124)
… (Village) officials ensured that non-payroll disbursements were appropriate, adequately supported and audited. Key … supported or properly audited. Key financial duties were not adequately segregated. Bank reconciliations were not performed correctly or in a timely manner. Claims …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Lake Placid Central School District – Transportation State Aid (2023M-95)
… Central School District (District) officials applied for all applicable transportation State aid for new bus … Key Findings District officials did not apply for all applicable transportation State aid for new bus …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Town of Broadalbin - Records and Reports (2018M-63)
… financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Randolph Central School District - Financial Management (2019M-232)
… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund … fund balance was nearly $2.9 million (14 percent of the 2019-20 budgeted appropriations), exceeding the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Town of Salem – Financial Management (2015M-295)
… the Town’s financial management and budgeting practices for the period January 1, 2013 through June 30, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 totaled approximately $1.12 million. Key Findings … the Towns financial management and budgeting practices for the period January 1 2013 through June 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Purpose of Audit The purpose of our audit was to assess the District’s financial controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Tri-Valley Central School District – Budgeting (2014M-094)
… they did not develop a plan for the use of the surplus funds. District administrators and the Board recognized the … surplus of $5.3 million. In addition, if outstanding tax certiorari proceedings conclude in the District’s favor, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094City of Binghamton – City Operations (2015M-280)
… by a seven-member Common Council. The 2015 general fund budget totaled approximately $64.7 million. Key Findings Since at least 1999, the City issued debt to finance the purchase of items that are normally purchased … the respective expenditures per capita were $51.36. Health insurance costs increased by approximately $1 million, or …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280School Districts’ Energy Performance Contracts (2015-MR-1)
… report - pdf] We also released five letter reports to the following school districts: Half Hollow Hills Central … [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost and/or energy savings achieved … which energy services are installed, maintained or managed to improve the energy efficiency of, or produce energy for, a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… September 10, 2013. Background The Mount Pleasant Cottage School Union Free School District is a special act school district located in … Mount Pleasant Cottage School Union Free School District Financial Condition 2013M360 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the Town's procurement practices and … Town of Moira Fiscal Oversight and Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… which was granted a five-year charter by the Board of Regents of the University of the State of New York in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mCity of Salamanca – Selected Financial Activities (2015M-284)
… tax levy. The Comptroller did not provide the Council with cash flow analyses and did not submit casino revenue claims in a timely manner to the Seneca … monthly cash flow statements for the Council and apply for casino revenues in a timely manner. Ensure that City Charter …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and information technology controls … Village of Livonia Board Oversight and Information Technology 2014M221 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Town of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices … January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a … Town of New Baltimore Procurement Practices 2013M203 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… will be capped at 1.23 percent, down from 1.81 percent last year, according to data released today by State Comptroller Thomas P. DiNapoli. … will be capped at 123 percent down from 181 percent last year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-year