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General Brown Central School District – Financial Condition (2014M-216)
… in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… activity for the period January 1, 2012 through March 17, 2014. Background The Ira Volunteer Fire Department is a … for the period January 1, 2012 through January 31, 2014 totaled $259,333. Key Findings The Department’s bylaws …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… third party administrators (TPAs) who process health, dental and prescription claims on the District’s behalf to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… operations for the period July 1, 2013 through May 21, 2015. Background The Lockport City School District is … vendor to submit records to support the total number of daily route miles used in calculating the District’s annual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andHuntington Union Free School District – Financial Condition (2015M-356)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… year totaled approximately $36.1 million. Key Findings The Business Administrator did not ensure that reconciliations of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialCUNY Bulletin No. CU-566
… of the employee’s status: For all rate increases, request a Pay Change with the Action/Reason of Pay Rt Chg/CRT (Pay Rate Change/Change Rate) on the Job Action Request page, using the effective date of the appropriate … Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 580 CUNY Medicare Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-566-cuny-rate-increases-high-pressure-plant-tenderTravel Advisory No. 15
… Subject: COVID-19: Travel and Expense Temporary Exceptions Update: Effective August 20, … of the State’s decision to lift COVID-19 restrictions and agencies returning to pre-pandemic operation. For … the Office of the State Comptroller’s (OSC) Travel Manual and information from the Travel Training Series: Per Diems …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsEndwell Fire District – Controls Over Financial Operations (2013M-277)
… and travel expenses for mutual aid. The payroll vendor has access to a District bank account with a significant amount of District cash. … Ensure that only the Treasurer has access to District bank accounts. Create an acceptable use policy that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277State Comptroller DiNapoli Releases Municipal and School Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Dutchess County – Contract … Thomas P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsLaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Opinion 90-38
… the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of subsequent construction of residence on) HIGHWAY LAW, §205-a: The status of a highway as a seasonal limited use highway terminates when one … Whether the town highway superintendent is required to remove snow and ice …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… agency dedicated to preserving and expanding New York's rich cultural resources. In 2007, former New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsSouth Country Central School District – Information Technology Inventory (2017M-219)
… July 1, 2016 through June 30, 2017. Background The South Country Central School District is located in the Town of … South Country Central School District Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryWalton Fire Department – Financial Operations (2017M-242)
… 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other … approve bills prior to payment and document the approval in the meeting minutes or supporting documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Bellmore Union Free School District – Financial Condition (2016M-276)
… budgets that include reasonable estimates for expenditures and appropriated fund balance. Ensure that the amount of … fund balance is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Binghamton City School District – Financial Condition (2013M-242)
… City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The District is … recognized the need to be proactive in budget development and expenditure controls. District officials and Central Business Office (CBO) representatives meet …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242Oriskany Central School District – Procurement (2017M-87)
… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services was appropriate and was compliant with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Mount Markham Central School District – Reserve Funds (2016M-73)
… The Mount Markham Central School District is located in a number of towns in Herkimer, Madison, Oneida and Otsego Counties. The … determine if the balances are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Southern Cayuga Central School District – Financial Management (2015M-224)
… Tompkins County. The District, which operates two schools with approximately 720 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224