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Town of Tuxedo – Financial Operations (2014M-284)
The purpose of our audit was to review the Towns financial operations for the period January 1 2013 through January 29 2014
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Worth – Financial Operations (2014M-323)
… May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Horseheads – Financial Management (2015M-211)
… 30, 2015. Background The Town of Horseheads is located in Chemung County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a … of a fire protection district located in the Town of Lancaster. The Town paid the Company approximately $1.14 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialTown of Pamelia – Financial Management (2015M-276)
The purpose of our audit was to evaluate the Towns financial management for the period January 1 2014 through March 31 2015
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Town of East Greenbush – Justice Court Operations (2016M-60)
The purpose of our audit was to examine the Courts financial operations for the period January 1 2014 through June 30 2015
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Pearl River Union Free School District – Fixed Assets (2022M-126)
… complete report – pdf] Audit Objective Determine whether Pearl River Union Free School District (District) officials … Determine whether Pearl River Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pearl-river-union-free-school-district-fixed-assets-2022m-126Town of Hounsfield - Claims Auditing (2019M-215)
… reviewed, totaling $783,400, the Supervisor paid $124,000 in claims (16 percent) that were either not presented to the … prior to Board audit. Ensure that Town personnel involved in the procurement process are aware of, and comply with, …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
Determine if claims were adequately documented for appropriate purposes and properly audited and approved prior to payment
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mUnified Court System Bulletin No. UCS-79
To notify agencies of the change in attributes for Deduction Codes 353 and 399 Mutual of Omaha
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-79-change-attributes-and-narrative-descriptions-mutual-omahaDiNapoli Announces Sale of General Obligation Bonds
… Comptroller Thomas P. DiNapoli today announced the details of the competitive sale scheduled for March 10, 2015 of tax-exempt and taxable New York State General Obligation … Bonds totaling approximately $145.1 million for new money transportation and environmental purposes. The Series 2015A …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsTown of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and … million. Key Findings The Supervisor appointed the Clerk to act as his bookkeeper; however, the New York State … of the Town, or engage an independent public accountant to do so. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Wantagh Fire District – Payroll (2013M-176)
… audit was to examine the District’s internal controls over payroll for the period January 1, 2012, through December 31, … $6.1 million. Key Finding Internal controls over payroll ensured that the District employees were paid only … audit was to examine the Districts internal controls over payroll for the period January 1 2012 through December 31 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Town of Milford – Justice Court Operations (2014M-279)
… 1, 2013 through July 9, 2014. Background The Town of Milford is located in Otsego County and has a population of … open because they had not been properly reported to the State Department of Motor Vehicles (DMV). The Justices did …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… construction expenditures. Kinds of construction New Building Facilities Infrastructure – Highways, Bridges, Mass … costs plus professional services, materials, labor and site preparation. Buildings include any roofed structure used … of an existing asset with a similar asset. (An old air conditioning system is replaced by a new air …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsVillage of Suffern - Budget Review (B20-6-2)
… our budget review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for … obligations are outstanding. Key Findings Significant revenue and expenditure estimates in the tentative budget are … Determine whether the significant revenue and expenditure projections in the Villages tentative …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Opinion 2006-2
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Procedural Requirements (procedures when increase in maximum amount to be expended is funded by private … WATER DISTRICTS -- Establishment (procedures when increase in maximum amount to be expended is funded by private …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2City of Amsterdam – Budget Review (B25-5-5)
… the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. Additionally, Chapter … expenditures and employee benefits between the operating funds using unsupported allocation methods. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Town of Allen - Town Clerk Fees (2016M-28)
… $481,000. Key Findings The Clerk did not routinely issue duplicate receipts or prepare monthly accountability … audits of the Clerk’s records. Key Recommendations Issue duplicate receipts and prepare an accountability analysis …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Performance of Duty Disability – Police and Fire Plan
… Police and Fire Plan information for PFRS Tier 1 2 3 Article …
https://www.osc.ny.gov/retirement/publications/1512/performance-duty-disability