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Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… with his personal credit card and for unsubstantiated restaurant purchases. Key Recommendations Establish an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Background The Lakeville No. 2 Fire District is a district corporation of the State, distinct and separate from the Town … process when procuring goods and services for the recent capital improvement project (CIP) with an estimated … Key Recommendations Properly plan any future capital projects to determine the estimated costs of the project, how …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Jericho Fire District – Professional Services (2012M-236)
… along with any contractual changes, such as changes in pay rates, in the Board’s minutes. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
Afton Fire District Internal Controls Over Financial Operations 2013M248
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Sole Custody Reporting
… application will be open for agencies to report reconciled bank account information needed for the State’s annual … financial statements. Agencies are reminded that all bank accounts under their administrative control must be … complete and timely filing of required sole custody bank account information. For more information about Sole …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to … approximately $10 million. Key Findings While the School’s credit card policy adequately addresses many control … should be considered. The policy does not define how many credit card accounts may be established, limit the number of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… source, date, amount and purpose of collections, such as a daily sales report. Monitor all club sales subject to sales …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Roosevelt Fire District – Length of Service Award Program (2025M-40)
… [read complete report - pdf] Audit Objective Determine whether the … to help protect the benefits earned by the volunteers for service to their communities. The Board also could not … policies and procedures when seeking to contract for LOSAP investment management services. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… (DOH) regulations. District officials did not sample and test or properly exempt 140 of the 379 (37 percent) water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… of Audit The purpose of our audit was to examine the City's internal controls over the Treasurer's Office and … period January 1, 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has … 4,900 residents. The nine-member Common Council is the City's legislative branch and comprises the Mayor and eight …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Committee, consisting of a President, Vice President, Treasurer, Secretary, Chief, Emergency Management Services … oversight of Company financial activities because the Treasurer does not provide it with adequate monthly or annual reports. The Treasurer was unable to provide us monthly reports for 10 of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialFranklin County – Fiscal Stress (2013M-252)
… Franklin County is located in northeastern New York State and has a population of approximately 51,600. The … composed of seven members, one of whom also serves as the Chairman. The County’s budgeted appropriations for the 2013 … and adopted comprehensive, multiyear financial and capital plans. As a result, the general fund realized annual …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… We found exceptions with the procurement of goods and/or services from certain vendors. City officials did not … requests for proposals (RFPs), when procuring professional services. The City awarded contracts to four out of seven … vendors as a result of their past history of providing services to the City. Payments to these four vendors totaled …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296DiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… The former recreation director in the town of Fishkill allegedly misused as much as $50,000 … paid day trips and overnight trips. The town’s recreation director is responsible for the center’s financial … The former recreation director in the town of Fishkill allegedly misused as much as …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… "New York City's office properties are an important part of its economy, attracting businesses and workers from … in office space, but job growth has begun to slow. The time needed to fill the additional space will depend on the … Recession in 2009, the city has added more than 620,000 jobs. During that time, those employed in office settings …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionDiNapoli Releases Review of First Quarter State Revenue Collections
… a report on state finances issued today by New York State Comptroller Thomas P. DiNapoli. “Personal income tax … first quarter report can be found at: http://www.osc.state.ny.us/reports/budget/2014/2014-15_1st_quarter_review.pdf … copy of the June cash report, visit: http://www.osc.state.ny.us/finance/cbr.htm Since becoming Comptroller, DiNapoli …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsOther Bulletin No. 39
… for new overtime earnings codes to be used for Time Entry overtime payments Affected Employees Employees in … Earnings Code the agency must submit the Earn Code in the Time Entry page using the following procedures: Earnings … for new overtime earnings codes to be used for Time Entry overtime payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-39-new-overtime-earnings-codes-overtime-eligible-employeesSUNY Bulletin No. SU-279
… Purpose To explain the OSC and agency procedures for the use of the Leap Year Salary Calculation Affected Employees SUNY employees in … the Leap Year Factor of .038251 effective 09/01/2019 for CAL and CYF employees. Effective Date(s) Effective … To explain the OSC and agency procedures for the use of the Leap Year Salary Calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-279-leap-year-salary-calculation-fiscal-year-2019-2020-sunyDiNapoli Releases Municipal Audits
… Batavia , Caton No. 1 Fire District , Town of Henrietta , Village of Middleport , Slaterville Springs Fire District and the Village of Westbury . “In today’s fiscal climate, budget … activity and adequately segregated financial duties. Village of Middleport – Water and Sewer Rents (Niagara …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-municipal-auditsState Agencies Bulletin No. 986
… End Date: Enter the same date as the Begin Date Earn Code: MER Amount: Enter payment amount (not to exceed 3.5% of the … all employees who have received a Cash Merit Award ( MER ) in the current fiscal year. Payroll Register and Employee’s Paycheck/Advice The Earn Code MER and the amount will be displayed on the payroll register. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/986-cash-merit-awards-managementconfidential-employees