Search
Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The purpose of our audit was to determine whether the District had established effective internal controls over departmental cash receipts and information technology for the period July 1, 2011, through May 31, 2013. Background The Ausable Valley Central School District is located in Clinton, Essex and Franklin …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… a cutting-edge innovation for many New York households. Today, reliable high-speed internet is a necessity to … and force trade-offs with other household essentials. As a result, the “digital divide” caused by these access … broadband and other options to improve connectivity. On July 28, 2021, the U.S. Senate voted to approve an …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … treasurer open the mail and forward all money received to a board member for deposit. However, there was no audit trail … the court and trust fund register of the money ordered to be paid. Georgetown Fire District – Board Oversight (Madison …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Disposal of Electronic Devices
… to October 10, 2012. Background Office of Cyber Security Policy P03-002 requires all State entities to establish … the public while still containing private information. The Policy therefore requires that all electronic media (e.g., … have the hard drives removed and shredded, this will no longer be an issue. Key Recommendation Implement the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesWheatland-Chili Central School District – Network Access Controls (2023M-7)
… a written agreement with a detailed list and explanation of services and responsibilities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Greenburgh-Graham Union Free School District – Financial Condition (2016M-159)
… need funding, the District incurred interest expenditures and other fees that could have been used to fund other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mOpinion 96-17
… conference); (reimbursement of volunteer firefighters for tuition expenses incurred in completing certain college … college courses) GENERAL MUNICIPAL LAW, §72-g: A fire district may pay the expenses of volunteer firefighters … of commissioners determines it to be a "bonafide training school"; (2) may a fire district, pursuant to section 72-g, …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Copenhagen Central School District – Financial Condition (2016M-142)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2014 through December 31, 2015. Background The Copenhagen Central School District is located in the Towns of Champion, Rutland …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… consist of statements comprised of both government-wide and fund financial statements and notes to the financial … The basic financial statements report aggregate data for the State, distinguishing between the governmental … resources measurement focus and the accrual basis of accounting, as are the Enterprise Funds, Component Units and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsNew York Mills Union Free School District – Procurement (2020M-79)
Determine whether District officials sought competition for the purchase of good and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/new-york-mills-2020-79.pdfBeekmantown Central School District – Payroll (2017M-26)
… The purpose of our audit was to determine whether the District accurately paid employees' salaries and wages for the period July 1, 2015 through November 30, 2016. Background The Beekmantown Central School District is located in the Towns of Altona, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26Sandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43City of Gloversville – City Clerk (2019M-96)
… and have initiated, or indicated they planned to initiate corrective action. … Determine whether the City …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Opinion 2009-2
… improvement, including amounts to be financed both by the issuance of obligations and from other sources, exceeds … and from other sources ( see e.g . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting … the Office of Real Property Services) (Office for Local Government Mem, Bill Jacket, L 1974, ch 521, at 10). This …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Ellicottville Central School District – Purchasing (2014M-177)
… of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, 2012 through April 10, 2014. Background The Ellicottville Central School District is located in the Towns of East Otto, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Mexico Academy Central School District – Procurement (2023M-75)
… Audit Objective Determine whether Mexico Academy Central School District (District) officials used a competitive process to … not: Seek competition when procuring professional services for occupational and physical therapy, legal, music therapy, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Alternatives For Children – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Alternatives For Children (Alternatives) on its Consolidated Fiscal … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … service costs, which consisted of $37,446 in expensed equipment that was not properly capitalized and depreciated; …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualOpinion 91-44
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Compensation (health … (see Town Law, §174[7]), may elect to participate in the State health insurance plan with respect to its … Service Law, §163[2],[4]; 4 NYCRR 73.1[b]-[i], 73.2). In either case, it appears that the statute and regulations …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Real Property Portfolio (2022-S-14) 180-Day Response
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14-response.pdfVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2017-stillwater.pdf