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Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… in Wayne County and in the Towns of Penfield and Webster in Monroe County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseThurston Fire Company – Board Oversight (2016M-429)
… The purpose of our audit was to determine whether the Board ensured that financial activity was properly recorded … in accordance with its bylaws which stipulate that a Board composed of seven elected members is responsible for … Thurston Fire Company Board Oversight 2016M429 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Cohoes Public Library – Governance and Operations (2015M-259)
… $242,000. Key Findings The Board has not governed and operated the Library in accordance with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the City code pertaining to the Library. The … Cohoes Public Library Governance and Operations 2015M259 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Steuben County – County Bridge Maintenance (S9-13-1)
… to December 31, 2011. Background The County covers 1,390 square miles and has approximately 99,000 residents. The …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … adequate oversight. In addition, receipts were not issued for all collections. Collections recorded in the records did … valid district expenditures. Massapequa Water District – Life Insurance Policies (Nassau County) The district …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsIndividuals with Disabilities Education Act – Federal Funding and New York
… IDEA funds pass through the State Education Department (NYSED) and are allocated by the City’s Department of … New York City The City’s fiscal year (FY) 2026 preliminary budget includes $291 million in federal IDEA funding in … levels assumed in the January Plan. Impact In FY 2025, NYSED allocated $302 million in IDEA funding to New York …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actOverlapping Real Property Tax Rates and Levies - FAQs
… Property Tax Rates and Levies Frequently Asked Questions: What information is in the Overlapping Real Property Tax … in financing local government operations. What information does the Tax Levies Detail table present, and how can it be … their fiscal years. For example, the fiscal years of all counties, towns and fire districts are calendar years, and …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsGeneric PINs
… officials allow employees to share one PIN that DEC assigned in each of its regions throughout the State. Additionally, DEC employees do not always maintain complete, accurate fuel logs to support fuel … logs on a regular basis and follow up as appropriate. Have your Internal Audit Office audit Department-wide use of the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsSmithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113County of Rockland – Budget Review (B6-16-19)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt totaling $96 million to liquidate the … succeeding fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Town of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims … January 1, 2011, to August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of … Town of Olive Claims Processing and Information Technology 2012M223 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled … foster students receiving educational services and bill their school districts for those services. The District did not bill and collect about $237,000 in reimbursement for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterSUNY Bulletin No. SU-357
… to process nonresident alien Student and Exchange Visitor Information System (SEVIS) payments using the … to process nonresident alien Student and Exchange Visitor Information System SEVIS payments using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-357-suny-nra-sevis-fee-reimbursementNew Customer-Focused Subway Metrics
… Objective To determine whether New York City Transit’s (Transit) new metrics provide … To determine whether New York City Transits Transit new metrics provide customers …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsCompliance With Navigation Law
… State waters in accordance with New York State Navigation Law (Navigation Law). The audit covered the period from … Activity Reports and well other sources, such as boating accident reports from local law enforcement and Department of … and may distort Parks’ ability to reliably assess accident data and develop preventive measures. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… operations for the period January 1, 2012, to March 18, 2013. Background The District is a district corporation … operations for the period January 1 2012 to March 18 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Findings The Board does not require the City to make its quarterly estimated payments for operating costs. The City … Recommendations Ensure that the City makes the required quarterly estimated payments. Ensure that bills are paid … by March 1 of each year. Ensure that the City deposits all quarterly payments into a Joint Water Project account. …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236County of Rockland – Budget Review (B6-14-24)
… area and is bordered by Orange, Putnam and Westchester counties. Our Office completed a review of the County’s … The County may have a $2.9 million revenue shortage if it does not renew its law establishing a County mortgage … officials will have to find another source of revenue to cover this shortfall. The County’s proposed 2015 budget …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… of detail contained in the memorandum of understanding (MOU) in the School’s contract with the CMO. Without clear and … services are included. School officials entered into a MOU whereby the School will annually pay a CMO nearly …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTown of Galen – Financial Management (2014M-341)
… the Village of Clyde within its borders, is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341