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Fire Safety (2015-MS-1)
… letter reports to the following municipalities: Cities of Ithaca [pdf] , North Tonawanda [pdf] , Plattsburgh [pdf] , … fire safety of buildings) within their jurisdictions for the period January 1 through December 31, 2013. … the minimum Fire Code requirements. Review and approve all fire plans and evacuation plans in accordance with the …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… adequate oversight of the Town’s financial activities for the period January 1, 2011, to September 30, 2012. … members. Budgeted 2013 appropriations were $271,156 for the general fund and $672,290 for the highway fund. Key Findings Our audit revealed that …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… time records. District officials do not ensure that access rights to the payroll and human resource modules within the … requesting leave time use. Restrict employee access rights to update and edit employee leave time in the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… was to evaluate the financial condition of the District for the period July 1, 2012 through April 17, 2014. … The District’s general fund budgeted appropriations for the 2014-15 fiscal year is $14.6 million. Key Findings … The District’s fund balance exceeded the statutory limit for two out of the last three years. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Gardiner – Selected Financial Activities (2013M-67)
… 30, 2012. Background The Town of Gardiner is located in Ulster County and has a population of approximately 5,700. … Key Recommendations Segregate incompatible duties in the cash receipts and disbursements processes, or …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… to adopted Board policy, took custody of an external hard drive owned by the Village and is currently using it for … media prior to disposal. Take possession of the external hard drive from the Mayor and determine if it contains any …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Fishkill – Fiscal Stress (2013M-188)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, through March 31, 2013. … budgeted appropriations were approximately $13.5 million for the 2012 fiscal year. Key Findings The Town is currently … over the past four years. The Town’s year-end fund balance for its five major operating funds, combined, was in a $2.2 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… controls. The Town has applied its substantial revenues from wind power to reducing the taxpayers’ burden and … a comprehensive, multiyear financial and capital plan for the use of the wind power revenues. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… financial condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background … and, ultimately, did not adopt reasonable budgets for the general, water and sewer funds. Inaccurate budgeting …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Village of Clyde – Financial Management and Board Oversight (2013M-96)
… balance in the general fund. The Board has not adopted an investment policy, which is required by law, or any policies … those related to acceptable use, data backup, online banking, disaster recovery, equipment disposal, and breach … business practices for Village operations, including an investment policy and policies related to the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Village of Pulaski – Selected Village Operations (2013M-142)
Village of Pulaski Selected Village Operations 2013M142
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Village of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the Board for the period … which totaled approximately $19 million, as required, to ensure that moneys were not used for non-village purposes. … ensure that Village officials maintained accurate and up-to-date accounting records and, therefore, did not receive …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… of our audit was to determine if the Town could achieve cost savings or revenue enhancements in its water operations … Town of Monroe Water System Accountability and Electricity Cost Savings 2012M227 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227City of Mechanicville – Records and Reports (2012M-162)
… audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162State Agencies Bulletin No. 1489
… ID to “NO TREATY” Under Education and Government Change Form 8233 received to “NO” Delete any date appearing in Form 8233 (Exemption From Withholding on Compensation For … of a Non Resident Alien Individual) Effective Date and/or Form 8233 Expiration Date fields ****Note: the employee must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1489-nonresident-aliens-nra-who-have-reached-their-tax-treaty-limitsCentral New York Regional Market Authority – Financial Condition (2024M-18)
… pay, overtime and new staff. The Board also approved and paid the former Executive Director (Director), the current … and did not secure long-term lease commitments. Officials estimate repairs will cost $3.2 million and lack the finances …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… million for the general ($230,000) and highway ($730,000) funds, which were funded primarily with real property taxes … more than $180,000 which resulted in deficit unexpended funds. The operating deficit was caused by substantial …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… if the Town was adequately safeguarding its fuel inventory for the period January 1, 2012 through November 27, 2013. … Town Supervisor. The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.08 million. Key Findings … storage tanks at its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Wyoming County Court and Trust Funds (2020-C&T-2)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … January 1, 2017 through March 11, 2020. Background The County Treasurer (Treasurer), County Clerk (Clerk) and Surrogate’s Court must develop sound …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… January 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216