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Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… the Board has adopted a code of ethics, it has not adopted purchasing and investment policies, as required by statute. … with no Board oversight. The Board does not conduct an annual audit of the Treasurer’s records nor do they contract with an independent auditor to perform such an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… approved salary rates in the minutes, require a time sheet to be completed by the District’s hourly employee and … payroll reports and confirm that they agree with the time sheet records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsSwan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to … and reported and that District moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background The … The purpose of our audit was to determine whether District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to July 26, 2013. Background The Summit Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… such as investments, cash receipts and disbursements, credit cards, claims processing, capital planning, and information technology. The Treasurer … cards continue to be used, adopt a comprehensive credit card policy and review and update the policy annually. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… are safeguarded, except for controls over the use of credit cards. The Company does not have a formal policy governing the use of credit … officials do not ensure that invoices for all credit card purchases are retained and attached to the credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… with its Bylaws which stipulate that an Executive Committee of 12 elected members is responsible for the … for the 2012 fiscal year. Key Findings We found that the Committee generally does not provide adequate oversight of … exceeded $200,000, the Company was required to obtain an independent audit, but did not do so. The Company has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialTown of Owego Fire District – Board Oversight (2013M-26)
The purpose of our audit was to assess the Boards oversight of cash disbursements assets and fuel inventories for the period January 1 2011 to December 13
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Jericho Fire District – Professional Services (2012M-236)
… dated May 2007, states that the trainer is to be paid $40 per hour, during our audit period he was paid $50 per hour for his services. Key Recommendations Consider amending …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… the reserve balance was over $175,000. The Board opted to transfer $10,000 of surplus to an existing reserve account. … future capital maintenance and acquisition needs and financing requirements. Use the unexpended surplus fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background The District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… a district corporation of the State, distinct and separate from the Town of Neversink located in Sullivan County. The … we selected all 39 check disbursements totaling $29,914 from January 1, 2013, through February 28, 2013, and found …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, through July 12, 2013. … and five Directors. The Company’s revenue and expenditures for 2012 totaled approximately $6,100 and $9,500, … the Board is not certain of the Company’s status as a not-for-profit organization. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… records are audited annually. Lastly, the Board audits all District claims. Although the Board passed a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsOpinion 98-4
… established in a county, the duties of the tax levying body provided for in Real Property Tax Law, §554 in … officer is the official to whom the county tax levying body may delegate authority to perform duties in connection … on tax rolls. Subdivision 9 authorizes a tax levying body to delegate, by resolution, to "an official who is …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 2001-3
… STATE CONSTITUTION, article IX, §1(f): A village may not fix its sewer rents at an amount that would generate revenues … general village purposes. You ask whether a village may fix its sewer rents at an amount that would generate revenues … 46 NY2d 52, 412 NYS2d 821). Accordingly, a village may not fix its sewer rents at an amount that would generate revenues …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3State Agencies Bulletin No. 1380
… of the timeline for the conversion of the account codes in PayServ to the statewide chart of accounts used today in the SFS. Affected Employees The accounting, reporting and … Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide Financial System. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1380-new-york-state-payroll-system-payserv-conversion-statewide-financialUnited HealthCare – Empire Plan Drug Rebate Revenue
… To determine if United HealthCare (United) remitted all drug rebate revenue to the Department of Civil Service … with United to administer the Empire Plan’s prescription drug program from January 1, 2008 through December 31, 2013. … contract, United is required to negotiate agreements with drug manufacturers for rebates, discounts, and other …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueReal Property Dispositions
… Purpose To determine whether the Port Authority of New York and New Jersey: evaluated properties that are not … it received appropriate payment amounts from the sales of real property. Background The Port Authority of New York and New Jersey (Port Authority) was established …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsOpinion 89-65
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services … a contract for additional legal services between the town and his or her law firm, if the town attorney has any of the … outside counsel, the board may act by simple resolution and a local law is not required. A contract between the town …
https://www.osc.ny.gov/legal-opinions/opinion-89-65