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Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash … The Orient Fire District is a district corporation of the State, distinct and separate from the Town of Southold, Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the … The Pittsfield Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… Purpose of Audit The objective of our audit was to assess the Authority’s administration of Housing Choice … County. The Authority, which was established pursuant to State Public Housing Law, is governed by a five-member … The Board does not receive a report of disbursements made to property owners. Heads of household in the Family …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272East Moriches Union Free School District – Budget Review (B7-13-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … The Pocatello Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsVillage of Pittsford – Audit Follow-Up (2017M-51-F)
… funded primarily through real property taxes, sales tax, State aid and user charges. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fBayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s leave records were accurate and whether the Library used … entity, chartered by the State Board of Regents, located in the Town of Brookhaven in Suffolk County. It serves the …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mPearl River Union Free School District – Competitive Procurement (2015M-363)
… Purpose of Audit The purpose of our audit was to review internal controls over the … River Union Free School District is located in the Town of Orangetown, in Rockland County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Onondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… Purpose of Audit The purpose of our audit was to determine whether BOCES was in compliance … 30, 2015. Background The Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) is a public …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalChenango Valley Central School District – Budget Review (B4-16-5)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Mineola Union Free School District – Competitive Quotations (2015M-313)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls … Mineola Union Free School District is located in the Town of North Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… Board should require the Supervisor to provide accurate monthly financial reports. … The purpose of our review was to assess the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fDutchess County – Court and Trust Funds (2014M-293)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Opinion 2009-1
… fire district treasurer. Town Law § 174 (2) provides for the election of a fire district treasurer for a term of three years. Pursuant to Town Law § 176 (2-a), … are certain statutory restrictions limiting eligibility for appointment or election to the office of fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 88-68
… This opinion represents the views of the Office of the State Comptroller at the time … approval) GENERAL MUNICIPAL LAW, §§800(2), 809: It is not clear whether an application for subdivision approval … a plat or official map, license or permit must state the name, residence and the nature and extent of the interest of …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Fiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfXVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… for more information. Vouchers Online Entry of Vouchers by Business Units Online certification must be completed by the … transferred after the deadline may or may not be included in processing schedules. Payment dates on ‘lapsing’ vouchers … check must also be resolved by the published deadline in order to use a lapsing appropriation, or the voucher must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project Costing, … agency PCBU Use the Commitment Control in SFS to budget for Federal Grant Projects Utilize funds distribution … flow to billing upon collection while AP Vouchers will wait for payment date to begin billing. There is a two-step …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesOpinion 91-17
… a physician or, in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, diagnosis or …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 93-26
… that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Fees (authority to impose to offset ambulance district costs) AMBULANCE SERVICE -- Fees (authority to impose to offset …
https://www.osc.ny.gov/legal-opinions/opinion-93-26