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Lindenhurst Union Free School District – Credit Cards (2016M-179)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card purchases for appropriate use and … with the general purpose cards. District officials do not maintain a Board-authorized list of fuel card users. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … activity to ensure that capital project expenditures do not exceed authorized amounts. Develop a multiyear plan to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… that are sold on the basis of their weight, volume or size. Key Findings The Department may not be conducting …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andClifton Park Water Authority – Water Charges (2015M-247)
… 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit … for the benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a five-member … Board of Directors, which is appointed by the Clifton Park Town Board. Budgeted appropriations for 2015 totaled …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Town of Saranac – Town Clerk Operations (2019M-33)
… manner. Deposit all collections timely and intact. As of October 31, 2018, $843 in recorded cash collections had not … subsequent investigation, the Clerk was arrested on April 29, 2021 and charged with falsifying business records in the …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… if the Supervisor properly accounted for and reported the Town’s financial transactions for the period November 1, 2011 through March 20, 2015. Background The Town of North Collins is located in Erie County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… services for a portion of the Town of Shawangunk in Ulster County. The Company is governed by an elected … records and reports, bank statements and reconciliations. In addition, the Board should conduct annual audits of the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesExamples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets December 31, 2002 … Examples from GASB Statement 34 Statement of Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which … proper purposes because it did not include key controls in the bylaws. The Treasurer did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an … from multiple vendors. Ensure that purchases are made in accordance with statute and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Willsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether the … March 31, 2014. Background The Willsboro Fire District is a district corporation of the State, distinct and separate … the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156LaGrange Fire District – Board Oversight (2014M-127)
… The District, which is governed by an elected five-member Board of Fire Commissioners, serves approximately 15,700 … Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish appropriate internal controls over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Comptroller DiNapoli Releases Municipal Audits
… to cover anticipated expenditures. Town of Easton – Sales Tax Allocation (Washington County) Town officials did not … duties related to cash receipts and the justices do not provide oversight of the clerk’s work. City of Mount … City officials need to improve internal controls over employee time and attendance records and payroll processing. …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Collection of Electronic Waste Fees
… Purpose To determine whether the Department of Environmental Conservation (Department) … properly collects all fees and surcharges due to the Environmental Protection Fund (Fund) in compliance with the New York State Electronic Equipment Recycling and Reuse … To determine whether the Department of Environmental Conservation Department …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesDiNapoli Releases Year-End and April Cash Reports
… remains unpredictable and we need to be cautious as we look ahead to the remainder of the fiscal year. My office …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsComptroller DiNapoli Releases Municipal Audits
… Also, the treasurer has consistently failed to file an annual financial report with the Office of the State … policies addressing ethics, procurement, travel and credit card use and the treasurer provides the board with monthly …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2012 … October 4, 2013. Background The Delevan Volunteer Fire Company provides services for the Village of Delevan in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… extra-classroom activity policy to provide comprehensive guidance for District officials and students. The Board did … extra-classroom activity fund policy to provide specific guidance for the financial management and recordkeeping of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135City of Watervliet – Financial Condition (2017M-230)
… January 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a … City of Watervliet Financial Condition 2017M230 …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Divorce – Career Plan
… The New York State Court of Appeals has determined that retirement benefits are marital … distribution. “Equitable distribution” is the division of marital assets between spouses after the marriage has …
https://www.osc.ny.gov/retirement/publications/1642/divorce