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Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… specifies the purchase date, amount, location, reason, item description, and the purchaser’s name. However, this … the provision of bonding insurance for any Board member, official or employee responsible for using credit cards. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Cuddebackville Fire District – Board Oversight (2024M-94)
… December 31, 2022 ending bank statement balances differed from the ending cash balances in the accounting records by … claims were properly audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the … until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports (AFRs) for 2020 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Opinion 91-61
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of General Municipal Law, §99-m provides that "[a] town or village court shall be entitled to ... an additional fee … further states that all fees on bail collected by a town or village court shall be paid to the State Comptroller, and …
https://www.osc.ny.gov/legal-opinions/opinion-91-61Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… a record number of unemployment insurance (UI) claims in New York and other states. Benefits paid through such claims are … based on employers’ payroll, UI benefits paid to former employees and the size of the State UI fund balance. …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueDisaster Recovery Planning
… 2017 through June 2017. Background ITS was established in November 2012 as part of a New York State Information … agencies and monitoring large technology expenditures in the State. ITS also operates a statewide data center at … ITS policies and should also conform to guidance issued by the National Institute of Standards and Technology (NIST). …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… The number of full-time local government workers employed outside of New York City shrank 7.9% from 491,102 to 452,298 from … nation as a whole, which saw a 2% increase in the number of full-time employees over this 15-year period. Local …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007Opinion 89-36
… 34.00 (cities), 35.00 (towns) and 36.00 (villages). In the case of towns and villages, sections 35.00(b), and …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Management of Indoor Air Quality for Individuals With Asthma
… it cannot properly determine whether LHDs are using HNP funds to raise asthma awareness and help families to manage …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaVII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables
… New York State accounts for the receipt and disposition of all state resources in the Statewide Financial System (SFS). … sale of property, etc. be deposited to the State Treasury and accounted for in a joint custody fund to be paid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overviewTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s … million. Key Findings The Board has not adopted policies to sufficiently protect the Town’s IT assets. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84XIV.3.C Distribution of STIP Investment Earnings – XIV. Special Procedures
… Fund Requirements The distribution of the STIP investment earnings (STIP interest) to … governed by §98-a of the State Finance Law which provides in relevant part that all income received on any moneys … for temporary loans in specific funds listed in Article VII language bills. SFL §98-a further states: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3c-distribution-stip-investment-earningsNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… officials ensured network user accounts were needed and whether officials adopted an adequate Information … did not ensure network user accounts were needed, and did not adopt an adequate IT contingency plan. In … officials did not develop: Written procedures to identify and disable unnecessary network user accounts. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationVillage of Margaretville - Fiscal Management (2018M-78)
… and capital plans, including a fund balance policy. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Phoenix Central School District – Financial Condition (2017M-96)
… for fiscal years 2013-14 through 2015-16. Adopted budgets from July 1, 2011 through June 30, 2016 overestimated … year-end with surplus funds. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… April 30, 2016. Background The Rockville Centre Union Free School District (District) is located in the Village of … the loans from the general fund. … Rockville Centre Union Free School District School Lunch Fund Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialGenesee Valley Central School District - Financial Management (2019M-231)
… overestimated appropriations by a total of $2.7 million from 2016-17 through 2018-19 and annually appropriated … our findings and recommendations and indicated that they plan to take corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… Purpose of Audit The purpose of our audit was to examine the District’s travel … State, distinct and separate from the Town of Cheektowaga in Erie County. The District is governed by an elected … federal General Services Administration (GSA). Of $39,700 in lodging transactions for 10 overnight trips, the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… year totaled approximately $65 million. Key Findings From fiscal years 2012-13 through 2014-15, the Board and … estimates. Develop a comprehensive written policy or plan for establishing, funding and using reserve funds. …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialTown of Thurman – Capital Projects (2016M-431)
… contributed to the need to advance funds from the general fund and use reserve funds to finance them. Key … prior to the commencement of work. Approve all advances to fund project expenditures prior to payment. … Town of Thurman …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Wallkill Central School District – Financial Management (2015M-294)
… fiscal year totaled approximately $69 million. Key Finding From 2010-11 through 2014-15, the Board adopted budgets with … are justified, necessary and reasonable. Develop a plan to use the surplus fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294