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Opinion 92-18
… imposed without regard to whether the persons required to pay the charge are particularly benefited by the service or … considered are the forewarning to the persons required to pay the fee of a change in law and the reasonableness of …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Opinion 98-21
… Article 5-G of the General Municipal Law (§§119-m - 119-oo) contains authority for municipal corporations and …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Barnard Fire District – Financial Condition (2015M-145)
… Purpose of Audit The purpose of our audit was to determine if District officials adequately managed the District’s financial condition and operations for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145City of Mount Vernon – Building Department Fees and Fines (2014M-65)
… Purpose of Audit The purpose of our audit was to examine the City’s procedures for …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… District employees did not submit any documentation to show how funds from 10 cash advances totaling $19,997 were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mNorth Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… January 1, 2012 through February 28, 2014. Background The North Queensbury Volunteer Fire Company is a not-for-profit … documentation before the Treasurer signs the checks. … North Queensbury Volunteer Fire Company Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overTown of Woodstock - Information Technology (2018M-211)
… although it is prohibited by policy. Officials did not adopt a breach notification, security management or written disaster recovery plan. Employees were not provided with security awareness training. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211Elba Fire Department – Controls Over Financial Activities (2014M-286)
… were approximately $155,000. Key Findings The Board did not perform an annual audit the Treasurer’s books. Certain disbursements were not adequately supported or reviewed by the Board before …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Yates County – County Clerk Cash Receipts (2015M-223)
… approximately $42.8 million. Key Findings The Clerk has not established written policies and procedures for cash receipts. Cash receipt duties are not adequately segregated. Employees record some cash …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Town of Alabama – Town Clerk Operations (2013M-369)
… Audit The purpose of our audit was to assess the processes and procedures for the Clerk’s fiscal operations for the … 8, 2013. Background The Town is located in Genesee County and is governed by a five-member Town Board. The Town’s 2013 general, highway, fire protection and water fund appropriations totaled approximately $1.65 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… [read complete report - pdf] Audit Objective Determine whether the Board ensured that … official who was not independent of recording cash and journal entry transactions. Key Recommendations The Board … by an individual who is independent of recording cash and journal entry transactions. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankMontezuma Volunteer Fire Department - Financial Operations (2018M-23)
… oversee financial operations. The Department has not fulfilled its reporting requirements with oversight … Office of the State Comptroller (OSC). The Treasurer did not prepare bank reconciliations. Key Recommendations Amend …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mBedford Central School District - Information Technology (2018M-164)
… properly designed and operating effectively. Key Findings Access to the District’s financial application was not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Village of Ballston Spa - Financial Condition (2017M-256)
… the recommendations in this report. … Village of Ballston Spa Financial Condition 2018M256 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… Key Findings The controls over claims processing were not always effective. As a result, the purchasing agent … Recommendations Enforce the District’s policy that does not allow confirming purchase orders. Approve claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mApplying for Reclassification – World Trade Center Presumption
… apply for a reclassification of your service or disability retirement benefit to an accidental disability retirement benefit, you must: Meet the same eligibility requirements as previously stated; and Complete an …
https://www.osc.ny.gov/retirement/publications/world-trade-center/applying-reclassificationTown of Carrollton – Justice Court Operations (2018M-21)
Town of Carrollton Justice Court Operations 2018M21
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21South Buffalo Charter School – Employee Compensation (2018M-1)
… July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1East Meadow Public Library – Claims Auditing (2017M-275)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an effective audit of claims prior to payment for the period July 1, 2016 through June 30, 2017. Background …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275