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Ballston Area Recreation Commission – Board Oversight (2015M-269)

… that includes adequate segregation of duties in the cash receipts process and recover from the Director all funds …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269

Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)

… Adopt annual budgets that contain realistic estimates for appropriations. Analyze reserve fund balances and ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-condition

State Agencies Bulletin No. 1754

… system in May 2019. The NYSLRS information system now starts, stops, and changes NYSLRS General Deductions. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-local

DiNapoli: Tax Cap Remains at Two Percent for 2020

… in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, including a … levy growth capped at less than 2 percent. For a list of allowable levy growth factors for all local governments, …

https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020

Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)

… of Audit The purpose of our audit was to examine the Company's internal controls over its financial operations for … 5, 2015. Background The Jamison Road Volunteer Fire Company, Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides fire protection services for …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-over

Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)

… and separate from the towns of Smithtown and Islip in Suffolk County, in which it is located. The District, which is governed by an … the purchasing process to ensure that purchases are made in accordance with New York State General Municipal Law and …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375

Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)

… of Mechanicville, is governed by an elected five-member Board of Directors. Disbursements for 2014 totaled $56,443. Key Findings The Board has not formalized policies and procedures over … Audit claims and include a resolution in the Board meeting minutes that specifies the claims approved for …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financial

Clyde Fire Company – Controls Over Financial Activity (2015M-072)

… the amount of funds that are collected at all fund-raising events. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072

Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)

… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189

Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities

… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … Volunteer Fire Company No. 1, Inc. is located in the Town of Olean, Cattaraugus County, and provides fire protection … Town of Olean Volunteer Fire Company No 1 Inc Controls Over …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-over

LaGrange Fire District – Board Oversight (2014M-127)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … The LaGrange Fire District is a district corporation of the State, distinct and separate from the Town of LaGrange and the County of Dutchess, in which it is …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127

DiNapoli Announces Sale of General Obligation Bonds

… by the following voter-approved bond acts: Environmental Quality (1972), Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) …

https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bonds

Brighton Central School District – Separation Payments (2016M-119)

… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2014 through …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119

Watervliet City School District – Fiscal Stress (2014M-149)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … general fund budgets. The Board did not adopt a policy to establish an adequate level of unrestricted fund balance to be maintained, resulting in the need to issue revenue and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149

City of Elmira – Financial Condition (2017M-90)

… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to examine the City’s financial condition … January 1, 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a population … City of Elmira Financial Condition 2017M90 …

https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90

Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)

… Purpose of Audit The purpose of our audit was to review the Village’s water … 1, 2015 through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County … Village of Oxford Water Accountability Claims Audit and Information …

https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017m

Assessment and Collection of Selected Fees and Penalties

… fees and penalties. Our audit covered the period April 1, 2008 through July 31, 2011. Background The Department …

https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penalties

Town of Portland – Water Operations (2017M-45)

… Purpose of Audit The purpose of our audit was to review the Town’s water operations for the period January … master meters and customer meters have contributed to the unaccounted-for water. The Town is not billing all … causes of unaccounted-for water if it is cost-effective to do so. Ensure that water customer meters are working …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45