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South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background … Board of Directors. The Company’s budget totaled $109,400 for the 2013 fiscal year. Key Finding The Company has … recorded and that Company moneys are safeguarded, except for controls over the use of credit cards. The Company does …
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)
… Purpose of Audit The purpose of our audit was to determine if Company controls were … The purpose of our audit was to determine if Company controls were …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialGrahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Key Recommendations Develop accurate budgets that include all known revenues and expenditures and identify future … funds are established, funded and used in accordance with all related statutory provisions. …
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)
… from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners (Board) consists of … records the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain … accounts. The Treasurer also did not document monthly bank reconciliations to determine whether any differences …
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)
… balances. Because of these weaknesses, we selected all 39 check disbursements totaling $29,914 from January 1, …
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)
… in the Town of Caton, in Steuben County. The Company’s officers consist of a President, Vice-President, Secretary, Treasurer, and five Directors. The Company’s …
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)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to March 31, 2013. Background … audit for certain vendors that supply trash pickup, health insurance, office supplies, auto parts, payroll accounting services, and fire-related …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… audit report, Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Report 2012-S-163). Background The … reimburses outpatient services according to the Ambulatory Patient Groups (APG) payment methodology, which is based on patient condition and complexity of service. The Department …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-follow2023 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2023-corporate-governance-stewardship-report.pdf2024 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2024-corporate-governance-stewardship-report.pdf2025 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2025-stewardship-priorities.pdfTown of Butternuts – Disbursements (2021M-62)
… before payment. Key Recommendations Audit and approve all claims before payment, except as authorized by law. …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Byron – Procurement (2024M-11)
… by using a State fuel contract and may have paid less for other goods and services. The Board and Town officials: … approximately $4,000 more than the State contract price for the more than 16,700 gallons purchased during our audit … proposals in accordance with the Town’s procurement policy for 10 purchases totaling $68,103. Did not use request for …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Watkins Glen Central School District - Financial Management (2019M-57)
… resulted in operating surpluses, negating the use of appropriated fund balance. In the last three completed … $2.3 million in unplanned operating surpluses instead of $1.4 million in planned deficits. Certain reserve balances … and goals. District officials disagreed with some of our recommendations, but indicated they would take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Village of Webster – Audit Follow Up (2012M-110-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of September 30, 2013, in implementing our recommendations in … Village of Webster Audit Follow Up 2012M110F …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fOpinion 96-17
… "conference", presented by a State agency, which includes workshops and lectures, if the board of commissioners … Law, §72-g provides that the chief officer of the fire department of any municipal corporation or fire district, … subject to any rules or regulations governing the department, may authorize the volunteer members of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Le Roy Central School District – Reserve Funds (2022M-110)
Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdfFiscal Stress Monitoring System – 2022-23 School Districts in Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 12/29/2023) from ST-3 reports submitted by school districts to the State Education Department.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2023-schools-stressed.pdfCollection of Fines Related to Tenant Complaints
… To determine whether Homes and Community Renewals Office of Rent Administration is appropriately …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsOpinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary … §1-102(1): When land is conveyed to a village for use as a park, subject to a private reversionary right, the land, upon its discontinuance as a park, may be re-conveyed to the original grantor or his …
https://www.osc.ny.gov/legal-opinions/opinion-88-11