Search
Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… to assess District officials’ management of fund balance and reserves for the period July 1, 2014 through February 3, … in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of Afton in Chenango County. The … Key Findings The unrestricted fund balance has been well over the statutory limit for the past several years. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mHancock Central School District – School Lunch Operations (2015M-176)
… and prepared in the most economical and productive manner for the period July 1, 2013 through April 14, 2015. … a five-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year totaled $302,900. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Johnsburg Central School District – Payroll (2014M-174)
… established effective internal controls over payroll for the period July 1, 2012 through January 31, 2014. … one school with approximately 340 students. Expenditures for the 2013-14 fiscal year totaled approximately $10 … consistently punch in or out to record times they reported for and left work. District officials did not review employee …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Edmeston Central School District – School Lunch Operations (2015M-174)
… to determine whether District officials are ensuring that meals offered to students were nutritious and prepared … $262,000. Key Finding The District serves nutritious meals to its students but meals cost more to prepare than the revenue generated by the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174Milford Central School District – Financial Condition (2016M-87)
… 2012 through June 30, 2015. Background The Milford Central School District is located in the Towns of Hartwick, Laurens, … in Otsego County. The District, which operates one school with 417 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Manchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… July 1, 2014 through December 31, 2015. Background The Manchester-Shortsville Central School District is located in the Towns of Manchester, Hopewell and Farmington in Ontario County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalMadison Central School District – Procurement of Professional Services (2015M-322)
… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for procuring … Monitor the procurement of professional services to ensure compliance with the District’s policies and all … documentation for each professional service provider to clearly stipulate the contract period, the services to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mIslip Union Free School District – Financial Condition (2013M-213)
… 2011, to April 30, 2013. Background The Islip Union Free School District is located in the Town of Islip in Suffolk … $70.6 million. Key Finding Overall, we found that school officials adequately monitored the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… financial software was appropriately limited and monitored for the period July 1, 2014 through December 23, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $74.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessGarrison Union Free School District – Financial Condition (2016M-108)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … than benefits District residents. Review reserve funds to determine if the amounts reserved are justified, necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Social Security Adjustment – Article 14 Benefits
… will be reduced by one-half (50 percent) of the primary Social Security benefit — regardless of whether you are actually collecting a benefit from Social Security. …
https://www.osc.ny.gov/retirement/publications/1644/social-security-adjustmentMohawk Valley Faces Challenges But Bright Spots Exist
… and some manufacturing sectors, and efforts to revitalize downtown districts are positive developments, according to a report released today by State Comptroller Thomas P. DiNapoli. "The Mohawk Valley has … is anchored by two major hospitals, two colleges – Utica College and Mohawk Valley Community College (MVCC) – and a …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existXI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… resulting in a financial benefit to the offerer is covered by the provisions of the Act. The law excludes amendments … procurement contract as it was finally awarded or approved by the State Comptroller. A few examples of amendments that … PROCUREMENT RECORD AND CONTRACT REQUIREMENTS FOR AUDIT BY OSC As stated above, SFL §139-j and SFL §139-k impose …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actUse, Collection, and Reporting of Infection Control Data
… only resident deaths that occurred at the nursing home vs. reporting all deaths regardless of where they occurred, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataOpinion 2003-4
… FIRE DISTRICTS -- Appropriations and Expenditures (holiday decorations for public roads) -- Powers and Duties (authority to purchase holiday decorations for public roads) RATIFICATION -- Claims …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 99-8
… in the opinion. FEES - Imposition of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of by town for subscription to minutes of board meetings) PUBLIC MEETINGS - Minutes (imposition of fees by town for subscription to minutes of board meetings) TOWNS - Fees (imposition of a …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Licensing and Monitoring of Proprietary Schools
… Non-degree-granting proprietary schools provide training in a broad range of disciplines, such as business, … and 34 English as a Second Language schools – operating in New York State. For both initial (two-year) and renewal … Bureau reviews to ascertain schools’ financial viability. In addition, PCSs are required to submit statistical reports …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsOpinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Village of Randolph Howard VanRenssealer, Mayor Village of East Randolph … You ask whether a village may combine its …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Hazard Mitigation and Coordination
… planning and Federal Emergency Management Agency (FEMA) mitigation grant coordination. Hazard mitigation is any … to reduce the impacts of these hazards. To be eligible for FEMA post-disaster mitigation funding, including Hazard …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordination