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Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls are adequate to ensure that financial activity is properly recorded and reported to safeguard District moneys for the period January 1, 2012 through September 18, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… controls over the District’s timekeeping procedures for the period July 1, 2011 to April 30, 2013. Background The … elected members. The District’s general fund expenditures for the 2012-13 fiscal year were approximately $89 million, … State aid. Payroll costs totaled approximately $52 million for the 2012-13 fiscal year. Key Finding Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingLaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Hamburg Central School District – Capital Project (2014M-129)
… is located in the Towns of Hamburg, Boston, Eden and Orchard Park in Erie County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Town of Barrington – Financial Management (2017M-103)
… and management of the Town’s financial operations for the period January 1, 2015 through April 10, 2017. Background The Town of Barrington is located in Yates County and has a population of approximately 1,700. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.6 million. Key Findings As of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Opinion 91-22
… companies". Based on the quoted language in section 209-c, we have previously concluded that a fire police squad is … unreported; 17 Opns St Comp, 1961, p 142). Therefore, we have expressed the opinion that a fire police squad may … (see also 1990 Opns St Comp No. 90-34, p 78, in which we concluded that an emergency rescue and first aid squad …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to April 30, 2013. Background The Wainscott Common School … approximately $3.5 million. Key Findings The Board needs to improve its oversight and management of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Contract Advisory No. 3
… the contract period, do not complete the New Begin Date field as this will cause the Begin Date on the Contract … agreement are a very rare occurrence, the New Begin Date field should almost always be left blank. As an example: To … should be entered into the SFS. The New Begin Date field should be left blank because the start date of the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemDiNapoli Announces Sale of General Obligation Bonds
… Rebuild New York Through Transportation Infrastructure Renewal (1983), and Rebuild and Renew New York Transportation …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsArea #9 – Wireless Network – Information Technology Governance
… than wired networks because data are transmitted into the air and can potentially be intercepted and misused by …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkLockport Housing Authority – Executive Director’s Compensation (2015M-329)
Lockport Housing Authority Executive Directors Compensation 2015M329
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and capital … 11, 2012. Background The Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalTown of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a … Town of Pittsfield Disbursements 2013M82 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… Village. Village officials have not adopted comprehensive IT policies and procedures regarding standards for computer use, remote access, breach notification, data backup, and disaster … use of equipment and systems, user access rights, remote access, breach notification, data backup and disaster …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationCleveland Hill Union Free School District – Financial Condition (2013M-272)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free … operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of the past three years. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272City of Lockport – Fiscal Stress (2013M-330)
… 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and serves approximately 21,165 residents. The elected Common Council is the legislative body responsible for managing City … balances to ensure that reports provided to the Council members and other City officials provide a realistic …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of East Fishkill –Financial Condition (2014M-139)
… 1, 2012 through December 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately … Town of East Fishkill Financial Condition 2014M139 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
Caledonia Joint Fire District Internal Controls Over Financial Operations 2013M350
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… District (District) officials used competitive methods to procure professional services. Expenses for conferences … District officials: Did not use competitive methods to select nine professionals paid a total of $849,696. Could … Key Recommendations Revise the District’s policy to indicate which and when competitive methods will be used …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrative