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Opinion 92-41
… the fire district in question is located on a narrow island in a town. You state that in the district "[t]here are … not be liable for losses incurred by reason of delayed response time due to road obstructions (see Timmons v Harvey … any "public roads, walks, places and avenues" on any island in the town, even though such roads, walks, places and …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli Announces State Contract and Payment Actions for April 2015
… $1.5 million for 5,000 property tax freeze credits. State Payroll $116.7 million for performance advances, salary …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015State Comptroller DiNapoli Releases Municipal Audits
… Law. City of Cortland – Non-Contractual (NC) Employees’ Payroll Benefits (Cortland County) Two OSC audits issued in …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… mode; Mold growing in residents’ rooms at 8 shelters; Trash piled in a children’s play area at one shelter; Repairs … does not track the number of uncertified shelters, which can include hotel and motel rooms used by counties on an as needed basis. During 2014, local …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failurePembroke Central School District – Financial Management (2016M-31)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through … Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Union-Endicott Central School District – Financial Management (2016M-100)
UnionEndicott Central School District Financial Management 2016M100
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Naples Central School District – Online Banking (2015M-143)
… to evaluate internal controls related to online banking for the period July 1, 2013 through June 16, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are approximately $19.6 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Avon Central School District – Information Technology (2016M-123)
… Background The Avon Central School District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123Cortland Enlarged City School District - Budget Review (B4-15-12)
… 2015-16 fiscal year. Background The Cortland Enlarged City School District, located in Cortland County, has a tentative … Cortland Enlarged City School District Budget Review B41512 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Western New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the … Western New York Maritime Charter School Financial Operations 2015M124 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Corning City School District – Procurement (2016M-222)
… Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Whitesville Central School District – Financial Management (2016M-313)
… School District is located in the Towns of Independence and Willing in Allegany County and the Town of West Union in Steuben County. The District, … unrestricted fund balance totaled more than $1.3 million and was 20 percent of the 2015-16 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two schools with … or ensure that fund balance and reserves were managed in accordance with statutes. The District used a contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Schenectady City School District – Financial Condition (2014M-168)
… Findings The Board did not adopt a policy establishing the level of unrestricted fund balance that should be maintained. The general fund’s cash level was deficient, resulting in the issuance of short-term …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Fallsburg Central School District – Financial Condition (2014M-33)
… appropriations. The District has withheld significant funds from productive use and levied taxes that were higher … Key Recommendations Appropriate only the amount of surplus funds from one year that will actually be needed in the next …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Brighton Memorial Library – Board Oversight (2015M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Chestertown Fire District – Claims Processing (2016M-387)
… claims were adequately supported, properly authorized and approved prior to payment and for valid District purposes for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Chester in Warren County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Westmoreland Central School District – State Transportation Aid (2017M-220)
… through June 30, 2017. Background The Westmoreland Central School District is located in the Towns of Vernon, … Westmoreland Central School District State Transportation Aid 2017M220 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… totaled approximately $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request forms, … leave balances recorded in the employee leave records and found that 12 of these employees’ leave carryover amounts … were overstated by 47 days. Key Recommendations Develop and adopt a comprehensive system of controls over leave time …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Middletown Enlarged City School District – Financial Condition (2017M-245)
… Key Findings The Board appropriated $27 million of fund balance in District budgets for the last five years, but only … $1.4 million was used. The District’s unrestricted fund balance has exceeded statutory limits in each of the past five years. The Board has not adopted a fund balance policy. Key Recommendations Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245