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Erie County Water Authority – Information Technology (2018M-9)
… January 1, 2016 through October 6, 2017. Background The Erie County Water Authority is a public benefit corporation … is governed by three Board members, appointed by the Erie County Legislature. Key Findings The Authority has 696 … Erie County Water Authority Information Technology 2018M9 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Webster Central School District - Financial Condition (2018M-109)
… one-time expenditures and needed reserves or reduce real property taxes. Develop and adopt budgets based on historical …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Opinion 2001-6
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal … machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … fire department may determine to use foreign fire insurance tax monies to purchase a personal computer, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6New York City Economy Continues to Set Records
… the business services sector, which includes accountants, lawyers, programmers and clerks, added the most jobs of any …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsXI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
The Infrastructure Investment Act1 allows for a designbuild contract an alternative delivery method for capital projects located in New York State related to physical infrastructure undertaken by an authorized state entity subject to certain restrictions bulleted below
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… pdf] Audit Objective Determine whether financial activity is properly recorded and reported and that money is adequately safeguarded. Key Findings The bylaws provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mOpinion 99-5
… Law, which include municipalities and school districts (see Education Law, §255[1]), may contract with a cooperative … opinions rendered prior to 28 Opns St Comp, 1972, p 62, supra , concluded that the authority to contract with … Office concluded that such contracts were unauthorized (see 22 Opns St Comp, 1966, p 511; 22 Opns St Comp, 1966, p …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… audit was to review the District’s short-term borrowing and internal controls over purchasing for the period July 1, … note (RAN), even though it had sufficient cash flow, and could have saved $43,270 in interest payments for fiscal … Not all purchase orders were issued in a timely manner, and some purchases were made with confirming purchase orders, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… of Audit The purpose of our audit was to determine whether District officials effectively managed general fund balance … period July 1, 2014 through June 30, 2017. Background The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraFishers Island Union Free School District – Five Point Plan (2015M-320)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … processing. The Board did not ensure that the claims auditor reported directly to the Board. The Board has not … for claims processing. Ensure that the claims auditor reports directly to the Board. Establish and appoint an audit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… renovation or improvement are subject to an enforcement mortgage that secures a lien against a property. Budgeted … redevelopment plans was not always timely. Enforcement mortgage property records did not always contain … retained for each. Key Recommendations Monitor enforcement mortgage properties and communicate with buyers before the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Adams – Justice Court Operations (Jefferson County) Overall, auditors … or bank reconciliations. In addition, cash in a retired justice’s bank account exceeded known liabilities by a total … was unaware that the court clerk filed 11 of 15 monthly reports of money collected (73 percent) to the JCF after the …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsRed Creek Central School District – Financial Condition (2016M-365)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 9, 2016. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year total approximately $20.8 million. Key Findings For fiscal years 2013-14 through 2015-16, 71 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365McConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of financial operations of the District for the period of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Elmcrest Children’s Center, Inc. (Elmcrest) on its Consolidated Fiscal Report … integrated preschool classroom within its early education center. Elmcrest is authorized by SED to provide preschool … Compliance With the Reimbursable Cost Manual (2015-S-45) Center for Disability Services: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualLivonia Central School District – Software Management (2016M-293)
… Key Findings The Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring computer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Eldred Central School District – Budget Review (B4-15-3)
… for the 2015-16 fiscal year. Background The Eldred Central School District, located in Orange and Sullivan Counties, has … Eldred Central School District Budget Review B4153 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Thousand Islands Central School District – Purchasing (2016M-283)
… dollar limits and did not specify the number or type of quotes to be obtained or the required documentation to be … including the use of RFPs, the number of written quotes and verbal quotes to be obtained and the required documentation to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… 973 more gallons of unleaded fuel and 341 more gallons of diesel fuel than it accounted for. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialCarthage Central School District – Financial Condition (2014M-138)
… District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138