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Depew Union Free School District – Investment Program (2023M-77)
… Over a 16-month period, officials missed an opportunity for the District to realize approximately $487,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Village of Delhi – Audit Follow-Up (2019M-204-F)
The purpose of our review was to assess the Villages progress as of April 2022 in implementing our recommendations in the audit report released in January 2020
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fXV.6.B Negative Payroll Balances – XV. End of Year
… should also be proactive in addressing and correcting all negative balances as soon as possible. Note: An analysis … your agency, in order to prevent additional disbursements from occurring, which would result in budgets becoming even …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesXII.8 Overview – XII. Expenditures
… System (SFS) to (a) pay vendors that provided goods or services to New York State, or (b) refund New York State vendors or citizens. A voucher that is paid follows these processing … Financial System SFS to a pay vendors that provided goods or services to New York State or b refund New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… complete report - pdf ] Audit Objective Determine whether the Town of Gaines (Town) Clerk/Tax Collector (Clerk) adequately performed her financial duties. Key Findings The Clerk did not adequately perform her financial duties. … Determine whether the Town of Gaines Town Clerk Tax Collector Clerk adequately …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we … inputs including final salaries that drive the separation payment calculation spreadsheet are accurate. BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mTown of Wolcott – Information Technology (2020M-126)
… Determine whether the Town Board Board ensured the Town of Wolcotts Town information …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126City of Elmira – Audit Follow-Up (2017M-90-F)
… City Council. General fund budgeted appropriations for 2017 total approximately $31.7 million. Results of Review …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings The School did not: Correctly calculate State aid attributable to … receiving special education services. As a result, the School billed the Buffalo City School District (BCSD) $78,000 …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Town of Johnstown - Fuel Inventory (2019M-178)
… Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at $49,278. Prepare periodic … should: Ensure fuel pumps are maintained in proper working order and access to pumps is monitored. Maintain fuel …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178State Agencies Bulletin No. 1934
… dues increase. Affected Employees Employees represented by the New York State Correctional Officers and Police … NYSCOPBA and New York State, NYSCOPBA has instituted a dues increase for Bargaining Unit 21 members to bring them …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-associationVillage of Endicott – Disbursements (2021M-124)
… in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during the audit period, we examined disbursements totaling $287,210 …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Red Creek Central School District – Financial Management (2020M-75)
… District’s financial condition. Key Findings Actions taken by the Board and District officials to manage financial …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Overview – When Employees Retire
… Employees must apply for retirement in order to start receiving their pension. To …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewDiNapoli Announces $114 Million of G.O. Bonds Awarded
… to Wells Fargo Bank, National Association, which submitted the lowest true interest cost bid of 1.668079 percent in the competitive sale. The bonds are scheduled to be delivered on March 21, 2019. … to Wells Fargo Bank National Association which submitted the lowest true interest cost bid of 1668079 percent in the …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-114-million-go-bonds-awardedMontezuma 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 limited guidance to enable Department officials to adequately oversee …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mVillage of Ballston Spa - Financial Condition (2017M-256)
… financial condition. The general fund’s unrestricted fund balance decreased from $213,327 as of fiscal year-end 2014 to … a plan to address the general fund’s declining fund balance and the Village’s overall financial condition. …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Cassadaga Valley Central School District - Financial Management (2018M-110)
… reserves. Key Findings Appropriations were overestimated by $3.2 million over a three-year period. Unrestricted fund balance exceeded the statutory limit by more than $950,000, or five percentage points, as of June …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Opinion 96-3
… This opinion represents the views of the Office of the State Comptroller at the time … prohibited interest in a contract for environmental review and planning services between the village and either the … deemed to have an interests in contracts between the firm and the village. Unless an exception applies, these interest …
https://www.osc.ny.gov/legal-opinions/opinion-96-3Opinion 88-57
… a classification under which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL LAW -- Equal … which senior citizens meeting certain income criteria are charged at a reduced rate. You ask whether a town, on behalf of a water district, may …
https://www.osc.ny.gov/legal-opinions/opinion-88-57