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Erie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Purpose of Audit The purpose of our audit was to evaluate the financial activity in BOCES’ special aid fund … more than 1,400 educational and administrative programs to its 19 component and other participating school districts, … expenditures from the special aid fund, which is used to account for and report programs supported in whole or in …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The … The District’s high school extra-classroom activity (ECA) funds were maintained by 31 classes and clubs that … during the 2014-15 fiscal year. Key Findings Not all ECA fund receipts were deposited in a timely manner. Not all …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial operations for the period January 1, 2012 through September 29, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsLewis County – Purchase Cards (2024M-41)
… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Opinion 2002-11
… under a fire district service award program that provides points for participation in department responses, a volunteer firefighter must be credited with twenty-five points for responding to the minimum number of calls of the … the General Municipal Law, and an additional twenty-five points for responding to the minimum number of fire company …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… under a fire district service award program that provides points for participation in department responses, a volunteer … for activities designated by the program sponsor, selected from a list of activities set forth in section 217(c). Section 217 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11DiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… $673,000 in improper and questionable bonuses to physicians over a three-year period, according to an audit … period, ECMCC offered two incentive programs to certain MC physicians — the Performance Incentive Program and the Productivity Incentive Program — and paid 16 of its physicians a total of $1,655,359 in these incentives. ECMCC …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesDiNapoli: New York Sees Improvement in Condition of Local Bridges
… funding from the federal and state governments, there is a great deal more work that needs to be done in New York. Local … in poor condition in 2023 were the Mid-Hudson (13.9%) and Capital District (13.7%) regions. Long Island (3.2%) and New … rated in poor condition. The North Country (50.1%), Finger Lakes (48.7%), and Western New York (45.4%) regions have the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesSmithtown Fire District – Capital Project (2014M-231)
Smithtown Fire District Capital Project 2014M231
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Village of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information technology (IT) environment for the period June 1, 2015 through July 7, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… through July 31, 2017. Background The Science Academies of New York Charter Schools (SANY) has school buildings in the … Science Academies of New York Charter Schools Purchase versus Lease of Buildings …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… purchase and renovate the SMC. The Town purchased a former fire hall, senior center and a residential building for $586,000. … $4 million to renovate the building for use as a new Town hall. Key Recommendations Use a deliberate process that fully …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Purpose of Audit The purpose of our audit was to assess whether the Board provided adequate oversight of Company financial … to ensure resources are properly safeguarded for the period January 1, 2015 through July 10, 2017. Background …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Town of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. Background …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Purpose of Audit The purpose of our audit was to determine whether District … controls for non-payroll cash disbursements for the period July 1, 2015 through March 31, 2017. Background The Fulton City School District is located in the City of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Columbia-Greene Community College – Information Technology (2017M-213)
… and protected against unauthorized use, access and loss for the period September 1, 2015 through July 31, 2017. … safeguarded. Key Recommendations Adopt procedures for managing system access. Adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213Willsboro Central School District – Financial Condition (2015M-362)
… District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Phoenix Central School District – Financial Condition (2017M-96)
… exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through 2015-16. Adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Phelps-Clifton Springs Central School District – Financial Condition (2016M-269)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2014 through May 24, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/phelps-clifton-springs-central-school-district-financial-condition-2016mStarpoint Central School District – Financial Condition (2015M-266)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2013 through September 1, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266