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West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has seven … Ensure that proof of residence documentation is current and maintained on file for each enrolled student. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… 2015. Background The Haldane School District is located in the Town of Phillipstown in Putnam County and the Town of Fishkill in Dutchess County. … School Business Manager and two employees of a contractor all have administrative privileges within the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationMount Sinai Union Free School District – Financial Management (2013M-227)
… Sinai Union Free School District (District) is located in the Town of Brookhaven in Suffolk County. The District is governed by the Board of … expenditures over the past five years, which resulted in operating surpluses totaling $7.1 million. Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Alexandria Central School District – Financial Condition (2016M-5)
… The Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the Town of Hammond in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Watervliet City School District – Fiscal Stress (2014M-149)
… Develop a multiyear plan to address the District’s fiscal stress. … Watervliet City School District Fiscal Stress 2014M149 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Chenango Forks Central School District – Financial Condition (2014M-98)
… Purpose of Audit The purpose of our audit was to evaluate the … The Chenango Forks Central School District is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle … budgeted appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted budgets for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly safeguarded Village … for the period March 1, 2012 through July 12, 2013 and to examine the management of the Village Hall building … law. Key Recommendations Establish internal controls to ensure that capital projects are planned, monitored and …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… is located in the Town of Hempstead in Nassau County and has approximately 36,000 residents. The Village is … Recreation Department, Highway Department, Clerk’s Office and Library. Neither the Village Board nor the Library Board … Checks are signed with facsimile signatures of the Mayor and a Village Trustee, with neither official retaining …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mNiagara Falls Water Board – Financial Management (2015M-141)
… which is governed by an appointed five-member Board, owns and operates the City of Niagara Falls’ drinking water, … between the two entities. The Authority’s Debt Service Fund is excessively funded. Key Recommendations Ensure that … properly reported. Use the excess cash in the Debt Service Fund for capital projects or repairs or to reduce the water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141IX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… be held in the billing process systematically until such time that the payment date of the voucher has been reached. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewIX.5 Federal Billing & Invoicing – IX. Federal Grants
… status, the billing process is initiated. To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, AP vouchers will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… of the pandemic and the long road back to normal. Today, in releasing its preliminary 2022 budget, the city took … drop. We have not seen property tax collections decline in more than 20 years and never at these levels. … city’s largest and most stable resource, but weaknesses in the real estate market could impact this revenue for years …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… payments are made in a timely manner. Seek to recoup funds paid to the vendor for the services that were not …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Town of Ellicott – Fiscal Stress (2013M-269)
… part-town funds have had operating deficits during the last three fiscal years because the Board over-appropriated … over-estimated revenues. Key Recommendations Monitor the availability of unexpended surplus and actual revenues …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Village of Delhi – Financial Condition (2013M-110)
… March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an elected … Set aside the financing for those future needs in formal reserves. Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village Fire Department. The Company, … fire protection for the Village and the Town of Spencer, is governed by a three-member Board of Trustees. In 2014, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… internal controls over selected financial operations for the period January 1, 2013 through August 31, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2015 total approximately $3.3 million. Key Findings … ambiguity as to whether the District intended to consider products that were reasonably equivalent. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… officers include a President, Vice President, Treasurer, Secretary, Chief and various assistants. Revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsSeneca County – Water and Sewer Operations (2017M-4)
… November 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, has a …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Opinion 93-27
… part-town activities. The term "part-town activities" is defined for this purpose to mean, in pertinent part, … villages ..." (Tax Law, §1262[f][4]). "General town taxes" is defined as "[t]axes levied for any town purpose, including …
https://www.osc.ny.gov/legal-opinions/opinion-93-27