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Financial Condition Audits Towns
… View audits that examine the financial condition of towns …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-audits/townsFinancial Condition Audits Counties
… View audits that examine the financial condition of counties …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-audits/countiesFinancial Condition Audits Cities
… View audits that examine the financial condition of cities …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-audits/cityOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
… Determine whether Onondaga Cortland Madison Board of Cooperative Educational Services (BOCES) officials … procedures for the operation of the investment program in compliance with the Board of Education’s (Board’s) investment policy. Invest available funds …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/02/onondaga-cortland-madison-board-cooperative-educational-services-cash-managementTruxton Fire District – Board Oversight (2022M-123)
… the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Had Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Concord Industrial Development Agency – Agency Management (2015M-61)
… January 1, 2012 through March 4, 2015. Background The Concord Industrial Development Agency was created in 1980 to further the economic development of the Town of Concord. CIDA is governed by a five-member Board of Directors appointed by the Town Board of Concord. CIDA’s budgeted appropriations for 2015 are $9,700. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Educational Services (BOCES) officials properly monitored and accounted for capital assets. Key Findings BOCES officials did not properly monitor and account for all capital assets and have not conducted periodic physical inventories in at … Educational Services BOCES officials properly monitored and accounted for capital assets …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… the use of competition, such as requests for proposals, in procuring professional services. Key Recommendation Revise … or other appropriate method of soliciting competition in the procurement of all professional services. …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfProperty Tax Cap for School Districts Webinar Presentation
Please join us as we provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-school-districts-02-09-2022.pdfDeposit Central School District - Financial Condition (2018M-204)
… District officials took action to effectively manage the financial condition of the general and cafeteria funds. Key Findings District … District officials took action to effectively manage the financial condition of the general and cafeteria funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Legal Opinions
… Office of the State Comptroller Legal Opinions …
https://www.osc.ny.gov/legal-opinionsTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… or revenue enhancements in its water operations and reduce electricity costs for the period January 1, 2011 to January … fees. Town officials did not seek competitive rates for electricity supply purchases or periodically review the rate they were paying with rates offered by other electricity suppliers. The Town could have saved as much as …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Opinion 2002-3
… Districts (expansion of activities to include maintenance and operation of recreational facilities) LOCAL LAWS -- … of a public dock district to include maintenance and operation of recreational facilities such as a playground and swimming pool. You ask whether a town board may expand …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Opinion 93-7
… the subject of general competition based solely upon compliance with objective, uniform standards set forth in …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Compliance With Requirements to Maintain Systems at Vendor-Supported Levels
… an information technology (IT) department that operates out of its main office. RGRTA owns IT resources including … we did identify unsupported systems used by RGRTA on 14 devices. The unsupported systems on 6 of the 14 devices (43 …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsVillage of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. Background The Village of … approximately $1.5 million. Key Findings The Board has not developed policies and procedures for cash receipt and … transactions, and the youth center does not have a cash drawer, safe or lockbox. Not all claims were audited by the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Opinion 90-30
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Fees (exception from payment of) … for recording satisfaction of mortgage) CIVIL PRACTICE LAW AND RULES, §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A … in full, the county social services department prepares and executes a satisfaction of mortgage which is delivered to …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Erie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… employees (PTEs). Key Findings The Board and officials did not properly approve or monitor agreements for PTEs . … completed a timesheet or provided adequate documentation to support hours paid; six of the 26 PTEs reviewed did not … with our findings and recommendations and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payroll