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Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… State. The SCIDA was established in 1970 and is governed by a Board comprising nine members appointed by the Sullivan County Legislature. The SCIDA extended …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programRed Hook Central School District – Follow Up (2007M-66-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of August 1, 2013, in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… and maintained by an agency for revenue collections, cash advances, or other authorized agency sole custody … approval, the Bureau of State Accounting Operations Cash Management Unit (BSAO CMU) will arrange for payment of … not limited to: agency revenue collection accounts, cash advance accounts, custodial accounts (e.g. inmate funds, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewNorth Salem Central School District – Time and Attendance (2016M-209)
… North Salem Central School District – Time and Attendance (2016M-209) Purpose of … December 18, 2015. Background The North Salem Central School District is located in the Town of North Salem and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 through May 31, 2013. … The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… of Trustees (Board) and officials ensured tuition billings to school districts were adequately supported and collections … district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsSkaneateles Central School District – Records and Reports (2015M-154)
… Office staff did not consistently provide monthly bank reconciliation reports to the Board and did not reconcile the … ledger cash account balances each month and provide reconciliation reports to the Board. Discontinue carrying …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Limitations – Special 20- and 25-Year Plans
… may be limited based on your tier. Earnings above the limit will not be included in your pension calculation. For examples of how the limit is calculated, visit our Final Average …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsOpinion 91-17
… Bidding (purchases by other than municipal hospitals from group program under the Public Health Law) GENERAL MUNICIPAL … LAW, §103(8); MUNICIPAL HOME RULE LAW, §10(1)(i): A county may make purchases, pursuant to the exception to competitive …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an … ask whether a town may regularly plow and sand a private road belonging to a disabled individual. A town …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Central Square Central School District – Claims Auditing (2016M-292)
… Purpose of Audit The purpose of our audit was to examine the claims audit function for the … The Central Square Central School District is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Candor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether … that meals offered to students are nutritious and prepared in the most economical and productive manner for the period … prepare than the revenue generated by sales. The District’s productivity level for meals per labor hour (MPLH) is below …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Hoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial operations for the period July 1, 2011 through … The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… tax and compliance with weights and measures laws for the period January 1, 2014 through March 31, 2016. … County’s Department of Weights and Measures is responsible for protecting consumers by inspecting certain weighing and … and verifying pricing and scanning accuracy. Expenditures for all funds in 2015 totaled approximately $144 million. Key …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory (comp) time for the period of July 1, 2011 through December 20, … detail. … Akron Central School District Controls Over Compensatory Time 2014M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… Purpose of Audit The purpose of our audit was to assess the District’s financial management and procurement process for the period … Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementCanaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria … Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove in Allegany County, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… of Audit The purpose of our audit was to determine whether District officials ensured that meals offered to students … 13, 2015. Background The Bainbridge-Guilford Central School District is located in the Towns of Afton, Bainbridge, … Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $501,900. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015m