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Elmira Heights Central School District – Financial Condition (2014M-76)
… is governed by an elected seven-member Board of Education and operates three schools, with approximately 1,100 … Key Findings The District’s reliance on fund balance and reserves to finance planned operating deficits has … than continually relying on appropriated fund balance and reserves. Return funds improperly transferred from …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Schaghticoke – Water Operations (2016M-390)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s water … approximately $4.3 million. Key Findings Duties related to billings, collections, deposits and recordkeeping were not … Key Recommendations Establish policies and procedures to provide guidance to employees involved in the billing and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Saranac Central School District – Investment Program (2023M-89)
… rate quotes, and Prepare monthly cash flow forecasts to estimate funds available for investment. Key … funds. District officials were given an opportunity to respond within 30 days in writing to our findings and recommendations but chose not to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Inlet Common School District – Claims Processing (2023M-180)
… did not document the date that they authorized claims to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not subject to Board approval. Key Recommendations The Board should: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Madison Central School District – Procurement of Professional Services (2015M-322)
… period July 1, 2014 through July 31, 2015. Background The Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mLocust Valley Central School District – Competitive Quotes (2016M-131)
… procedures related to the purchase of goods and services for the period July 1, 2014 through December 31, 2015. Background The Locust Valley Central School District is located in the Town of Oyster Bay, Nassau County. The … adhere to written policies for obtaining competitive quotes. District officials did not consistently enforce the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/locust-valley-central-school-district-competitive-quotes-2016m-131West Seneca Central School District – Financial Condition (2014M-381)
… within the legal limit, so that cash is available to fund unexpected expenditures or revenue shortfalls. … West Seneca …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… 22,200 students, in Genesee, Livingston, Steuben and Wyoming Counties. BOCES is governed by an 11-member Board … to foster competition. Key Recommendations Review and revise the purchasing policy to include specific language …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259New Paltz Central School District – Financial Condition (2014M-38)
… unappropriated fund balance to provide a financial cushion in case of unforeseen expenses. … New Paltz Central …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38North Rose-Wolcott Central School District – Financial Management (2016M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … funds and prescribes how the reserve fund balances are to be monitored, analyzed and maintained. District officials … multiyear financial and capital plan for a three- to five- year period, and make appropriate adjustments to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… to assess the District’s controls over cash investments and credit card expenditures for the period January 1, 2014 … District is a district corporation of the State, distinct and separate from the Town of Southold, Suffolk County, in … Key Findings The Board did not limit depositories to banks and trusts, as required by statute. The Treasurer paid credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Wainscott Common School District - Claims Auditing (2018M-240)
… [read complete report - pdf] Audit Objective Determine whether the Board of … claims before payment and ensured that each was approved, for appropriate purposes and adequately supported. Key … a thorough audit of each claim before approving the claims for payment. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Town of Tyre - Long-Term Planning (2019M-61)
… Town’s operational and capital needs and funding sources. Key Findings The Board did not develop: Comprehensive multiyear financial or capital plans. A reserve plan which details justifications for reserves to … be established or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61State Agencies Bulletin No. 2003
… 13 Bankruptcy order, a new Creditor Garnishment (ex. State Tax Levy, Student Loan), or a new Federal Levy order …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsOpinion 99-6
… 2796[1]; see also General Municipal Law, §858[15]; Public Housing Law, §52[3], [3-a]). Since these public authorities … 2792; see also General Municipal Law, §874[1]; Public Housing Law, §§52[3], 158), the payments in lieu of such … to whether these payments constitute "moneys" within the meaning of section 25.00(a)(3) of the Local Finance Law, we …
https://www.osc.ny.gov/legal-opinions/opinion-99-6State Agencies Bulletin No. 1997
State Agencies Bulletin No 1997
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996
… This bulletin is superseded by Payroll Bulletin No. 1996.1 . Purpose The purpose of this bulletin is to provide … Payroll Deduction mailbox. … State Agencies Bulletin No 1996 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Half Hollow Hills Community Library City of Newburgh Onondaga County Probation Department Town of Skaneateles and the City of Tonawanda
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Alfred , City of Batavia , Southern Tier East … Planning Development Board , Village of Waterville and the Wayne County Water and Sewer Authority . "In today's …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 96-18
… of express statutory authority ( McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; Kupferman v Katz , 19 … 217; Greene v Town Board of Town of Warrensburg , 90 AD2d 916, 456 NYS2d 873, lv den 58 NY2d 604, 459 NYS2d 1027; … expended for such purposes (1991 Opns St Comp No. 91-58, p 160; 1990 Opns St Comp No. 90-64, p 145; 1988 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-96-18