Search
Gold Coast Public Library District – Claims Audit (2014M-237)
… January 1, 2013 through April 30, 2014. Background The Gold Coast Public Library District is located in the Towns of … Gold Coast Public Library District Claims Audit 2014M237 …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
Cheektowaga Public Library Treasurers Reports 2015M136
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136City of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the period January 1, 2014 through April 30, 2016. Background The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The City is governed by an elected eight-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Village of Ellicottville – Procurement (2016M-426)
… a population of approximately 375. The Village is governed by an elected five-member Board of Trustees. Budgeted … for purchases exceeding the bid limits as required by statute and the procurement policy. Consider revising the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Town of Franklin – Financial Operations (2014M-32)
The purpose of our audit was to review the Towns financial operations for the period of January 1 2012 through October 11 2013
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-franklin-financial-operations-2014m-32Opinion 98-3
… in General Municipal Law, §802 applied. Compensated appearances, or the performance of other compensated services … addition, we note that the courts of this State have held public officials to a high standard of conduct and, on … spirit and intent of the statute, are inconsistent with public policy, or suggest self-interest, partiality or …
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 it was … fire district) GENERAL MUNICIPAL LAW §801: An assistant chief of a fire district fire department who owns more than … Municipal Law §803(1). You ask whether an assistant chief of a fire district fire department who owns more than …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Your Membership Tier – Special 20- and 25-Year Plans
… plan election. This publication does not cover benefits for Tier 1 members or Tier 3 members covered under Article … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierIncorporated Village of Garden City – Check Signing (2021M-39)
… ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies with … Determine if the Incorporated Village of Garden Citys Village check signing process complies with …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Binghamton City School District – Information Technology (2019M-147)
… Center (SCRIC). Officials do not provide periodic IT security awareness training to staff. In addition, sensitive … with SCRIC for IT services provided. Provide periodic IT security awareness training to personnel who use IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Suffern Central School District - Financial Condition (2019M-145)
… officials effectively managed the District’s general fund financial condition. Key Findings Over the last five years, … The District does not have a comprehensive multiyear financial plan. Key Recommendations Adopt budgets that … with statutes. Approve a comprehensive multiyear financial plan. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Half Hollow Hills Community Library - Fund Balance (2018M-127)
… if the Board of Trustees (Board) effectively manages the Library’s fund balance. Key Findings The Library’s fund balance policy does not address the … the level of unrestricted fund balance retained by the Library was $4.7 million or 72 percent of operating …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127Town of Rushford - Procurement (2020M-43)
… quotes prior to being made. The Town’s procurement policy does not require the solicitation of competition, such as …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Huntington Manor Fire District – Cash Disbursements (2014M-108)
… distinct and separate from the Town, and is governed by an elected five-member Board of Fire Commissioners. The … the Treasurer’s signature stamp without being supervised by the Treasurer. In the Treasurer’s absence, the Secretary …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Humphrey Fire District – Financial Controls (2014M-37)
… 1, 2013 through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, … County. It is governed by an elected five-member Board of Fire Commissioners. The District’s general fund budget … Humphrey Fire District Financial Controls 2014M37 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Forestburgh Fire District – Financial Activities (2015M-203)
… The purpose of our audit was to examine the District’s financial activities for the period October 1, 2013 through … Forestburgh Fire District Financial Activities 2015M203 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Bovina Fire District – Fund Balance (2015M-138)
… capital reserves. The District does not have an equipment replacement schedule and there is no consensus between … long-term capital plan that details anticipated equipment replacement needs based on useful life. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Westchester Library System – Procurement (2015M-199)
… cooperative public library system which was chartered by the New York State Board of Regents in 1959. The Library … Village of Tarrytown in Westchester County, is governed by a 15-member Board of Trustees. The Library System’s budget …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Southern 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)
… fiscal year totaled $850,659. Key Findings The Board does not review each claim to determine if the claims are …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124