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Increase ABLE Account Balance
… (Gunther) / S.6238 (Carlucci) – Increases the maximum account balance for the New York Achieving A Better Life … Increases the maximum account balance for the New York Achieving A Better Life …
https://www.osc.ny.gov/legislation/increase-able-account-balanceYaphank Fire District – Claims Processing (2013M-51)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period January 1, 2012, to December 31, 2012. Background The Yaphank Fire District is … The purpose of our audit was to examine the claims auditing process for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51White Lake Fire District – Budgeting Practices (2013M-156)
… 1, 2012, to April 23, 2013. Background The White Lake Fire District is a district corporation of the State, … the budget development process, the Board did not consider historic trends and develop budgets with these trends in … showing budget performance. Key Recommendations Consider historic trends − as well as identified current and future …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/white-lake-fire-district-budgeting-practices-2013m-156Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… fiscal year. Key Findings On August 21, 2012, we discussed with Company officials the deficiencies related to the bar … committee members routinely paid for bar-related purchases with undeposited cash generated from bar sales. We compared … by $41,359. After deducting $14,708 of purchases made with cash from bar sales and $2,897 in bar cash on hand as of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… detection by making purchases with the Company’s bank debit card and on the Company’s credit with vendors. The Treasurer … business – some of which he paid with the Company’s debit card – and used Company funds to help purchase a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Middle Island Fire District – Budgeting Practices (2013M-93)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2011, to November 30, 2012. Background The Middle Island Fire … OSC or prepare budgets based on reasonable estimates. Due to the continual overestimating of expenditures, the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Lansing Fire District – Financial Condition (2013M-80)
… District is a district corporation of the State, distinct and separate from the Town of Lansing and the County of Tompkins in which it is located. The Board … (Board) consists of five elected members, with one member being appointed as Chairman. The District’s 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… fire stations and is building a new fire station that is near completion. The Company’s revenue for the 2011 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background The District is a district … The purpose of our audit was to examine internal controls over financial operations for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsXI.8.A Centralized Contracts – XI. Procurement and Contract Management
… A centralized contract is a contract let by the Office of General Services (OGS) for use by State agencies and other … respect to form, function, and utility. Information about the use of specific centralized contracts can be found on … A centralized contract is a contract let by the Office of General Services OGS for use by State agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8a-centralized-contractsTown of Sand Lake – Justice Court (2015M-121)
… Purpose of Audit The purpose of our audit was to evaluate the Court’s financial operations … 1, 2013 through February 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a … The purpose of our audit was to evaluate the Courts financial operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period … trend of actual results. Formally develop a plan to use the significant accumulated fund balances to finance capital or other one-time expenditures, including …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Town of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for … January 1, 2011 through July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the … The purpose of our audit was to review the Towns budgeting practices for …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… August 31, 2014. Background The Town of Milton is located in Saratoga County and has a population of approximately … budgeted and allocated sales tax revenue, resulting in Town taxpayers with real property located in the Village of Ballston Spa receiving an extra benefit …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Tyrone – Financial Management (2014M-343)
The purpose of our audit was to review the Boards financial management for the period January 1 2010 through September 26 2014
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Town of Tuxedo – Financial Operations (2014M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Findings The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with … for justice court revenue. The bookkeeper has the ability to perform all aspects of the disbursement process without …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of South Bristol – Financial Management (2015M-140)
… through May 20, 2015. Background The Town of South Bristol is located in Ontario County and has a population of approximately 1,590. The town is governed by … the Towns financial operations for the period January 1 2014 through May 20 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140City of Mount Vernon – Budget Review (B21-6-3)
… budget for the 2021 fiscal year. Background The City of Mt. Vernon is located in Westchester County. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Town of Worth – Financial Operations (2014M-323)
… the Supervisor’s financial duties. The Town purchased an engine for a highway department vehicle from the Highway Superintendent, which …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of West Seneca – Purchasing (2015M-11)
… 1, 2013 through December 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of … three-member Board comprising the Supervisor and two Council members. Budgeted appropriations for 2014 totaled …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11