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Sherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Scio Central School District – Capital Assets (2024M-45)
… key information such as the initial cost, current value, salvage value or the individual assigned custody of the asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the … agreed with our recommendations and indicated they have taken or will take corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… September 30, 2023.However, the manager’s duties were not segregated, and he did not maintain prenumbered … contracts, prenumbered receipts or another suitable record to demonstrate amounts of collections due to the Department. … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… The Town of Bovina is located in Delaware County and has a population of 630 residents. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Andover Central School District - Financial Management (2018M-145)
… complete report - pdf] Audit Objective Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of fund balance and reserves. Key Findings The Board annually …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145City of New Rochelle - Elevator Inspections (2018M-62)
… - pdf] Audit Objective Determine whether the City Bureau of Buildings (Bureau) officials ensured that elevators were … Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as applicable. Key … elevators and related equipment that were not included. 75 of 85 property owners did not submit either six month or …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Opinion 91-19
… gift by a fire company to the fire district. This is in response to your letter concerning firefighting … , 10 NY2d 94, 217 NYS2d 593; 62 NY Jur 2d, Gifts, §13). It is a general rule that once an unconditional gift is validly executed, it is not revocable in the absence of …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 94-26
… village. Article 19-A of the General Municipal Law (§980 et seq.; L 1989, ch 282 as amended) governs the … improvement districts (see former General City Law, §24-a et seq., repealed by L 1989, ch 282). It is a general rule …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Opinion 93-8
… events will cause the municipality to pay the higher rates and what procedures or indices will be used to compute the … the debt limit prescribed by Local Finance Law, §104.00. For purposes of determining the amount of outstanding … exclude variable rate debt which bears interest at rates and for periods specified at the time of issuance. Finally, …
https://www.osc.ny.gov/legal-opinions/opinion-93-8DiNapoli Analyzes Post-Pandemic Tourism Across NYS
… found strong increases in domestic and international travelers to the state. In particular, visitors flocked to … and tax revenue have surpassed pre-pandemic levels. “Travelers from around the world are drawn to all corners of … Jersey account for 60% of these visitors. International Travelers Still Below Pre-Pandemic Levels: After dropping by …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-analyzes-post-pandemic-tourism-across-nysDiNapoli: Organic Farms Growing in New York
… ranked third nationwide in the number of certified organic farms, according to a report released today by State Comptroller Thomas P. DiNapoli . In 2015, New York’s … in both sales, at $93.6 million, and in the number of farms, at 402, according to the U.S. Department of …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… In some instances, payments are made to vendors, including sub-recipients, … the funds to the federal government. See Section 8.C - Payments to the U.S. Treasury or Section 8.D Electronic Refund Payments to the U.S Treasury of this Chapter. Under no … In some instances payments are made to vendors including subrecipients before …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… to banking institutions and securities/investment houses. However, Business Units should ensure no payment of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsCost-Saving Ideas: Establishing an Effective Fleet Management System
… may need to make a determination on what type of vehicle is needed. A general rule of thumb is that used vehicles may require more frequent and costly … 3 $287 $238 $525 The point here isn’t that a new vehicle is better than a used one, or that a compact is preferred …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… Purpose To determine the extent of implementation of the … Business Act (Act) was signed into law on May 12, 2014 to encourage and support eligible veteran-owned businesses to play a greater role in the State’s economy by increasing … To determine the extent of implementation of the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, The Mitchell-Lama Program: … units were assigned to eligible persons in compliance with properly established lists. We found that applicants who were next in line for units in a specific development were not always …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Related Audit/Report of Interest Department of Health: NYC School-Based Health Centers: Security and Controls Over …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andGeneric PINs
… Purpose The objective of our examination was to determine whether DEC’s use of fuel cards complied with … and DEC does not have sufficient controls in place to ensure all fuel purchases are appropriate. DEC officials … our Office’s report 2006-BSE-11-006 issued on May 16, 2008 to assign unique PINs to individual employees, consistent …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pins