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Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… did not fulfill its fiduciary responsibilities to ensure money was adequately safeguarded and accounted for and … neither the Company nor we were able to confirm all money was properly deposited, disbursed and accounted for. 21 … vehicle’s repair. Officers improperly borrowed Company money. Key Recommendations Establish adequate controls and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the … requirements and addresses recovering moneys from improper use, it lacks important oversight controls. The policy does not define how many credit card accounts may be established, limit the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150DiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… and homeowner assistance, and small business recovery. “My office is committed to full transparency in government … investments in programs to assist New Yorkers in need. My office will follow the money to ensure federal funds are … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… In 1972, a tragic school bus and freight train collision near Congers, New York, that involved bus driver negligence … as defined in the Law, must enroll in the Program, comply with its requirements, and ensure that their bus drivers meet … for reviewing motor carrier compliance, which uses desk reviews with advance notice of the sample of driver files …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was established pursuant to … is comprised of seven Commissioners: five appointed by the City Mayor and two elected by the tenants. These costs were …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate … totaled $165,950. Key Findings The Board has taken steps to provide oversight of the Library/Museum’s financial … of principal. While the Board reviewed bills prior to payment, it allowed them to be paid late due to the lack …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… entity, chartered by the State Board of Regents, located in the Town of Brookhaven in Suffolk County. It serves the residents of the …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mCenter Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… our audit was to examine the Library’s budgeting practices and cash receipts procedures for the period July 1, 2012 … is a school district library located in Suffolk County and is governed by the Board of Trustees which consists of … adopted budgets that consistently underestimated revenues and overestimated expenditures. The Board accumulated an …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… adopted budgets that appropriated fund balance from the water and sewer funds. Consistent appropriation of fund … unplanned repair costs resulted in a decline in water fund balance from $164,063 at the start of the 2011-12 … did not develop a multiyear financial plan to address the water fund’s deficit fund balance or the sewer fund’s …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… over the Department’s financial activities, resulting in $16,525 in unaccounted for collections. Cash receipt processes and … the former Director was arrested and pleaded guilty in December 2022 to official misconduct. As part of his plea, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… budget or ensure that a separate capital projects fund was set up to record Project revenues and expenditures. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… (District) officials ensured employees’ payroll payments and leave accruals were accurate, properly approved and supported. Key Findings District officials did not ensure … District officials ensured employees payroll payments and leave accruals were accurate properly approved and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Contract #C001148 - Printing and Mailing of NYSLRS Member Annual Statements
… the printing and mailing of the 2023, 2024, 2025, and 2026 Statements. The printing and reviewing of test … must be completed no later than the third Friday of June. NYSLRS expects Statement reprints to begin in July of …
https://www.osc.ny.gov/procurement/c001148Somers Central School District – User Accounts and Software Updates (2021M-153)
… operations. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mNew York’s Agriculture Industry: A Resilient Part of State and Local Economies
… information on farming, encompassing both crop and animal production. As shown in Figure 1, employment in animal production grew steadily in the years leading up to the … through 2020 and 2021. In contrast, employment in crop production grew to a high of 12,799 in 2018, and then fell to …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… review internal controls over the Library’s private funds and employee leave accruals for the period of July 1, 2012 through February 28, 2014. Background The Baldwinsville Public Library is located … adequate internal controls over the reporting, receipt and disbursement of private funds. Errors occurred in the …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… pdf ] Audit Objective Determine whether Cayuga County Soil and Water Conservation District (District) officials … through 2020 adopted budgets were not realistic. Revenue and expenditure estimates were not based on prior years’ actual results or trends and did not contain estimates for all known revenues and …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… proposals for five of eight professional services providers who were paid $164,613. City officials also did not … a written agreement with one of eight professional service providers we tested. City officials did not solicit written … of competitive methods when obtaining professional service providers. Enter into written agreements with all …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47