Search
Cincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established … and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Candor Fire District – Controls Over Financial Activities (2014M-268)
… to examine the District’s controls over financial activity for the period January 1, 2013 through June 30, 2014. … and separate from the Town of Candor and Tioga County in which it is located. The District’s general fund budget for 2014 totals approximately $420,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… 1, 2012 through January 31, 2014. Background The Berkshire Fire District is a district corporation of the State, … is located in Fulton County. It is governed by a Board of Fire Commissioners which consists of five elected members. … Berkshire Fire District Recording and Reporting Financial Activity …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mCaribbean Heritage Month Celebration
… Americans who contribute greatly to New York State. The live stream has ended, but you can watch a replay of the event …
https://www.osc.ny.gov/caribbean-heritage-month-2022Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… 1, 2014 through May 20, 2015. Background The Orange County Soil & Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality, the control and prevention of soil erosion and the prevention of floodwater and sediment …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
… the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during … adequate supporting documentation attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 gallons of unleaded gasoline, 195 purchases totaling $9,686 (51 percent) …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of District operations to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Manchester - Board Oversight and Information Technology (2018M-39)
… tracked and billed back to the appropriate fund, resulting in taxpayer inequities. The Board did not adopt information … Discontinue appropriating nonexistent fund balance in the TW general fund and central water district. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not adequately … account for, secure or properly procure fuel and motor oil inventories. Had officials properly administered these … We identified: Unaccounted for diesel, gasoline and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Plymouth Volunteer Fire Department – Missing Funds (2014M-50)
… January 1, 2010 through December 3, 2013. Background The Plymouth Volunteer Fire Department, which is governed by a … Chenango County and provides fire protection services to Plymouth Fire District residents. The District provides the … Plymouth Volunteer Fire Department Missing Funds 2014M50 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … an annual stipend for mileage incurred while responding to fires but did not have statutory authority to do so. Key Recommendations Ensure that the annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… Purpose of Audit The purpose of our audit was to review the claims auditing process for the period July 1, … more than 202,000 students. BOCES, which provides programs to approximately 18,500 students, is governed by a … over the claims processing function that allow claims to be audited in a timely manner in accordance with BOCES’ …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Educational Services is an association of eight component school districts. BOCES is governed by an 11-member Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingOpinion 97-11
Whether art 18 of the Gen Municipal Law authorizes a city to require housing authority members to file an annual financial disclosure form with the city
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 2000-23
… WORDS AND PHRASES -- "Highest Ranking Subordinate" (for purposes of General Municipal Law §207-m) GENERAL … that the village recently negotiated a 4% salary increase for all members of the police officers' bargaining unit, plus an additional $2,673 pay increase for those members classified as "investigators." You state …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 2000-8
… 802(1)(f): A county public health commissioner who has a real estate partnership with a member of a not-for-profit … ask whether a county public health commissioner who has a real estate partnership with a member of a not-for-profit … services to the county has a conflict of interest. The real estate partnership has not rented and does not currently …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Annual Financial Report
… County, City, Town, Village [pdf] Fire Districts [pdf] School Districts [pdf] Accounting Bulletins Annual Report … their respective funds in the financial statements. Fire District Questionnaire Fire districts will be required to …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportState Contract and Payment Actions in May
… In May, the Office of the State Comptroller approved 2,046 … Inc. for terrace repairs at the Cultural Education Center in Albany County. $8.1 million with American Jail Products … replacement at the Great Meadow Correctional Facility in Washington County. $3.7 million with RK Contracting Inc. …
https://www.osc.ny.gov/press/releases/2023/06/state-contract-and-payment-actions-mayState Comptroller DiNapoli Releases Audits
… Tunnels: Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) An audit … the MTA did not maximize toll collection because license plate images could not always be processed, resulting in …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli and Stewart-Cousins Encourage Residents to Claim More Than $100 Million in Lost Money
… today encouraged local residents to search for unclaimed funds, also known as lost and forgotten money, … her outreach in her district, increases awareness about unclaimed funds and helps us to get even more checks out in … whose names or companies were on the Comptroller’s unclaimed funds list, personally knew it. My office sent out …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-and-stewart-cousins-encourage-residents-claim-more-100-million-lost-money