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Mineola Union Free School District – Competitive Quotations (2015M-313)
… District’s internal controls over the procurement process for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $87.8 … The Board does not have written guidelines or procedures for seeking competition for purchases that are not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Islip Union Free School District – Financial Condition (2013M-213)
… audit was to examine the District’s financial condition for the period July 1, 2011, to April 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $70.6 million. … unexpended surplus funds to support planned deficits for the 2010-11 and 2011–12 fiscal years. The Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Mechanicville City School District – Financial Condition (2017M-93)
… kept the unrestricted fund balance within statutory limits for the period July 1, 2013 through January 31, 2017. … The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Town of Machias – Supervisor’s Financial Duties (2021M-98)
… perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although … Prepare and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Commack Public Library District – Selected Financial Operations (2015M-132)
… The purpose of our audit was to assess District operations for the period July 1, 2013 through November 30, 2014. … five-member Board of Trustees. District expenditures for 2013-14 totaled $3.6 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… (PPSI) in the District’s student information system (SIS) for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationIndian River Central School District – Financial Condition (2016M-287)
… Antwerp, Le Ray, Orleans, Pamelia, Philadelphia and Theresa in Jefferson County and the Town of Rossie in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Caton No. 1 Fire District – Financial Oversight (2013M-262)
… operating surpluses and retained unexpended surplus funds totaling more than $270,000 or 169 percent of the … trends and/or actual results. Use the unexpended surplus funds in a manner that benefits District taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… funds totaled approximately $4.3 million. Key Findings An account clerk and the Deputy Town Clerk (Deputy) performed … As a result, the Board was not aware that the Supervisor’s account clerk used inappropriate accounting methods that …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Schuyler County – Treasurer’s Office (2014M-186)
… inaccurate and out of balance, the annual update document (AUD) could not be filed timely. The 2011 AUD was not submitted until February 1, 2013, and the 2012 AUD was not filed until October 16, 2013. Even after the CPA …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186State Comptroller DiNapoli Releases Municipal Audits
… Fire District , Village of Walden and Washington County . "In today's fiscal climate, budget transparency and … financial duties. The board also did not ensure that all claims were adequately supported, properly authorized and … totaling nearly $6 million that the county entered into during the audit period, six purchase and public works …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 92-45
… fire district fire department may impose a fee on certain persons to whom they provide service. General Municipal Law, … and to fix a schedule of fees or charges to be paid by persons requesting the use of such services). Accordingly, a … fire district fire department may impose a fee on certain persons to whom they provide service …
https://www.osc.ny.gov/legal-opinions/opinion-92-45Standardized Forms – Travel and Conference Expense Management
… audit and payment of their reimbursement claim. These forms can be designed in either a manual or electronic … format may facilitate a timelier filing of these forms. A travel reimbursement form should request information … of the information presented on the form. Sample travel forms can be viewed at the Office of the New York State …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsDiNapoli: Comcast Agrees To Disclose Political Spending
… its political spending. The new agreement resulted in a withdrawal of the resolution. As of March 14, the Fund owned …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Association’s financial activities for the period January 1, 2013 through … Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, 2013. … Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted appropriations totaled … procedures in place to regularly monitor fuel transactions for reasonableness and ensure that only authorized employees …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Opinion 89-13
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … State at an auction pursuant to the exception contained in General Municipal Law, §103(6). However, this exception … 1, 1953, all purchase contracts involving an expenditure in excess of the monetary threshold fixed in section 103(1) …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Tuition Assistance Program – Wagner College
… Education’s Rules and Regulations when certifying students for State financial aid. Background TAP is the largest … receiving State financial aid payments are responsible for certifying student eligibility. Wagner College (Wagner) … approved by the State Education Department. Annual tuition for a full-time student is approximately $42,000 and the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeState Agencies Bulletin No. 2017
… As we approach the beginning of the new State fiscal year on April 1st, OSC would like to provide notice of the … or State Insurance Fund [00640, 00650]) since their fiscal year does not expire until the end of June. However, although … not permitted to distribute funds dated in the new fiscal year until the Legislature passes and the Governor signs the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2017-paycheck-distribution-april-7-2022-institution-cycle-paychecksDiNapoli: Canal Corp. Must Address Gaps
… The New York State Canal Corporation has not performed inspections as required on a significant number of critical structures along the system’s 524 miles of …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gaps