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Town of Chautauqua – Fiscal Stress (2013M-220)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012, through July 16, 2013. … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year were approximately $1.3 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220State Comptroller DiNapoli Releases School District Audits
… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to … support the students' eligibility to receive textbooks. In addition, the district did not have systems in place to account for textbooks purchased for and loaned to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsCollege of Geneseo – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … costs totaling $252,042. Key Findings The travel expenses for the three College employees selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… to examine the student enrollment and billing processes for the period July 1, 2011, to May 31, 2013. Background The … parent representatives. The School’s operating expenses for the 2011-12 fiscal year were approximately $2.7 million. … $3.4 million derived from billing area school districts for resident pupils and from certain State and Federal aid …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. … population. The Board, which has ultimate responsibility for the Authority’s operations, appointed an Executive … we found the Authority’s management provided weekend trips for five retirees costing $4,962, which management …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within … accounting records are complete, accurate and maintained in a timely manner. Prepare and provide the Board with … for each fund, and file annual financial reports with OSC in a timely manner. Perform a thorough and deliberate audit …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… our audit was to review the District’s financial condition for the period July 1, 2012 through September 10, 2013. … nine members. The District’s budgeted appropriations for the 2013 fiscal year were approximately $16.7 million. … The District reported unexpended general fund deficits for five consecutive years. The deficit was as high as $5.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialOpinion 99-10
… Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance … or equipment subject to an energy performance contract, for purposes of Energy Law, §9-103, is the estimated period …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 2005-6
… a parochial school) -- Gifts and Loans (gift of town money for private program); (contract for provision of services by private organization) MUNICIPAL … However, a town may contract with a parochial school for the conduct at the parochial school auditorium of a town …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … The March 2017 credit card bill included a $288 charge for the supervisor's personal cable bill. In May 2018, during our audit, the supervisor reimbursed the town for this personal credit card charge. Auditors also found 11 …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Medgar Evers College – Controls Over Bank Accounts
… College (MEC) bank accounts were authorized and used only for appropriate purposes and transactions. The audit covers MEC bank accounts for the period of January 1, 2013 through March 4, 2015. … consisting of 24 institutions. CUNY provides education for more than 269,000 degree-credit students and 247,000 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsSupplemental Payments to Executive Employees
… and focused on payments to senior management employees for their performance during calendar years 2012 through … area. Guidance regarding performance incentive programs for public authorities has been developed through the … contain complete and accurate data. Other Related Audit/Report of Interest Rochester-Genesee Regional Transportation …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesComptroller DiNapoli Releases School District Audits
… not seek competition by obtaining oral or written quotes for 18 of those purchases (75 percent) totaling $81,500. District officials also did not seek competition for services from five of the six professional service … auditor reviewed and approved claims. As a result, claims for 213 check disbursements totaling $845,215 were not …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0Opinion 89-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in the combined reserve fund would be transferred to a new repair reserve fund established by the village for the … v City of Elmira , 308 NY 249; Wein v City of New York , 36 NY2d 610, 370 NYS2d 550). Since we understand, …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Opinion 2007-1
… (paratransit services) -- Policies and Procedures (request for proposals process for paratransit services) -- Professional Services … bidding requirements and may be procured through a request for proposals process in accordance with the county’s …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 90-29
… by the designated restitution agency, must be used for the purposes set forth in section 420.10(7) of the … 1, 1984, may be transferred to a county's general fund. For the reasons set forth below, we believe that such money … departments are often designated as the agency responsible for the collection and administration of restitution and …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 98-14
… Area Builders , supra ). The intent to pre-empt may be express (see Jancyn Manufacturing Corp. v County of Suffolk , …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Opinion 88-60
… affd 45 AD2d 841, 358 NYS2d 957; Brooklyn Park Comr's v Armstrong , 45 NY 234; see also Parks, Recreation and …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Manual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy Center, Inc. (Manual … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … to children with disabilities who are between the ages of three and five years. In addition to this cost-based …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualCost-Saving Ideas: How to Reduce Energy Costs
… You can realize significant savings for your school district or local government by paying less for energy and consuming less energy. Reducing energy … consumption also makes communities greener. Pay Less for Energy In the competitive retail energy market, you’re no …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costs