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Wyoming County – Selected Financial Activities (2015M-94)
… April 15, 2015. Background Wyoming County is located in western New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Roosevelt Fire District – Fire Station Project (2015M-163)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The purpose of our audit was to examine internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… State, distinct and separate from the Town of Williamson, Wayne County, in which it is located. The District is governed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether … The Board does not review canceled checks because they are not returned with the Department’s bank statements. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… audit was to assess the Department’s financial controls for the period January 1, 2013 through April 29, 2014. … by a seven-member Board of Directors. Expenditures for 2013 totaled $82,380. Key Findings The Treasurer’s duties … procedures that adequately segregate duties and provide for oversight of the Treasurer. Conduct an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialHortonville Fire District – Financial Reporting (2014M-188)
… Secretary-Treasurer does not provide the Board with budget versus actual revenue and expenditure reports. Key … prepare monthly financial reports which include budget versus actual revenue and expenditure activity. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Claryville Fire District – Budgeting Practices (2014M-59)
… does not have a written capital plan, with an equipment replacement schedule, to help determine capital funding needs … long-term capital plan that details anticipated equipment replacement needs based on useful life. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Circleville Fire Company – Selected Financial Activities (2013M-391)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected … Company officers include the President, Vice President, Secretary, Financial Secretary, Treasurer and Chaplain. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mCity of Lockport – Cash Flow (2014M-195)
… May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses 8.4 square miles and serves … million. Key Findings The City’s accounting records are in such poor condition that City officials do not know the … accounting records are complete, accurate and maintained in a timely manner so that the Council and City officials can …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Sullivan County – Tourism Promotion Services (2014M-61)
… of the collection and expenditure of the occupancy tax for the period January 1, 2012 through August 21, 2013. … County Legislature. The County’s total 2013 appropriations for all funds were approximately $192.7 million. Key Findings … and benchmarks reflecting the County’s expectations for the use of the money. Key Recommendations Strengthen …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Broome County – Information Technology (2013M-351)
… procedures that more effectively manage the use of portable storage devices. Approve and adopt a breach …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Elmsford Union Free School District – Fixed Assets (2017M-147)
… $33.5 million. Key Findings The District does not have a comprehensive policy for identifying and recording fixed assets. Fixed assets were not tagged as District property for 26 items valued at … fixed assets with values that exceed the threshold have a tag affixed identifying them as District property. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Library officials … fines. A privately contracted payroll vendor has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Existential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… FIGURE 2 – Ridership and Farebox Revenue Change, 2019 vs. 2020 Sources: National Transit Database; OSC analysis … Miles and Revenue Hours, Subway and Bus, April 2019 vs. April 2022 Sources: National Transit Database; OSC … 4 – Change in Subway and Bus Operating Expenses, 2019 vs. 2020 Sources: National Transit Database; OSC analysis The …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaState Comptroller DiNapoli Releases Audits
… of 603 recipients who had other matching demographic data when Social Security numbers were not available, such as …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… leave records and signing checks. Village officials do not adequately review payroll records, including the … checks being printed. In addition, the village does not have policies and procedures in place to safeguard IT assets. …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsAvoiding a Rejected DRO – Divorce and Your Benefits
… Income Security Act (ERISA), the Retirement Equity Act of 1984 and certain provisions of the Internal Revenue Code (IRC) must be deleted from any … distribution may be made following the specific direction of the court only. Earliest Retirement Age — The earliest …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droComptroller DiNapoli Releases Municipal Audits
… to maintain in each fund. City of Newburgh – Budget Rev i ew (Orange County) The city continues to budget minimal …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1XI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… for ordering will have a default PO dispatch method of email. Please see Chapter X, Section 4.A – Vendor … guidance on classifications. If the PO dispatch method is “email,” once the PO has been authorized and is ready for dispatch, SFS will send the PO to the email address the agency selected on the purchase requisition or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchDiNapoli: 59 School Districts in Fiscal Stress
… stress in many school districts has declined, especially for those in the most severe condition,” said DiNapoli. “School officials should be commended for working to keep their districts out of financial harm, … significant improvements among several school districts. For example, the districts of Watervliet (Albany), …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stress