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City of Gloversville – Parking Violation Operations (2016M-231)
… of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 … not established a benchmark for collection rates of unpaid parking violations. The City does not utilize options such as the State DMV’s Scofflaw Program for collecting parking violation fines. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Village of Ellicottville – Procurement (2016M-426)
… 2016. Background The Village of Ellicottville is located in Cattaraugus County and has a population of approximately … bid or obtain quotes for purchases as required in its procurement policy. The procurement policy does not …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Little Flower Union Free School District – Tuition (2015M-233)
… Findings The District does not have contracts with four home school districts or counties. The District has a … agreement including specific payment terms with all home school districts and counties. Continue efforts to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationDiNapoli Releases City of Troy Budget Review
… be monitored to ensure the declining trends are reversed. In addition, the city’s 2015 proposed budget does not … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewCheektowaga Public Library – Treasurer’s Reports (2015M-136)
… 2015. Background The Cheektowaga Public Library is located in the Town of Cheektowaga, Erie County. The Library, which … the Board of Regents of the State Education Department in 1969, is governed by a five-member Board of Trustees … Findings The Board has not outlined the Treasurer’s duties in the bylaws. The Treasurer does not prepare monthly …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Gold Coast Public Library District – Claims Audit (2014M-237)
… Purpose of Audit The purpose of our audit was to determine whether all claims were audited … Gold Coast Public Library District is located in the Towns of Oyster Bay and North Hempstead in Nassau County. The …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Town of Brandon - Financial Condition (2019M-239)
… in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were … does not have a policy to maintain a reasonable level of fund balance. The Board has not adopted a long-term …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Herkimer Central School District – Financial Condition (2016M-68)
… July 1, 2014 through October 31, 2015. Background The Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has approximately 1,200 … Herkimer Central School District Financial Condition 2016M68 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Town of Franklin – Financial Operations (2014M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period of … The purpose of our audit was to review the Towns financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… 1, 2013 through September 30, 2014. Background The Lake View Fire District is a district corporation of the State, … Lake View Fire District Internal Controls Over Financial Activity …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… The Woodgate Volunteer Fire Department, Inc. is located in the Town of Forestport, Oneida County, and is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mOrange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over service … approximately 374.500 within an 812 square-mile area and is governed by a 21-member Board of Legislators. The County’s … does not have evidence that proper contract monitoring is occurring. Documentation did not always support the …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Village of Milford – Board Oversight (2018M-25)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Clerk-Treasurer’s duties for the period June 1, 2016 … Village of Milford Board Oversight 2018M25 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25Opinion 98-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. CONFLICTS OF INTEREST -- Appointment to Office (of town supervisor's business partner) … 805-a, depending on the particular circumstances. It may be advisable for the supervisor to recuse himself or herself …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 2001-11
… This opinion represents the views of the Office of the State Comptroller at the time … An assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would not … direction and control over employees of the corporation who may be involved in the contract for the corporation. The …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Recommendations Adopt a formal policy to stipulate how to deal with delinquent districts for nonpayment of services. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesVillage of Sagaponack – Claims Processing (2017M-124)
… Audit The purpose of our audit was to examine the Village’s claims audit process for the period June 1, 2015 through … in the Town of Southampton in Suffolk County and has a population of approximately 310. The Village is governed by … Village policy. Ensure that Village employees solicit and document quotes in accordance with the Village’s procurement …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for the period … through August 31, 2016. Background The Town of Colchester is located in Delaware County and has a population of approximately 2,100. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Westchester Library System – Procurement (2015M-199)
… of Audit The purpose of our audit was to evaluate the Library System’s procurement processes for the period January … 1, 2014 through June 23, 2015. Background The Westchester Library System is a nonprofit cooperative public library system which was chartered by the New York State …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199