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Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which is governed by an elected … Pulteney Fire District No 2 Misappropriation of Funds 2014M308 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Comptroller DiNapoli Releases Municipal Audits
… County) The clerk-treasurer did not provide the board with comprehensive financial reports so that it could … reports, or prepare and file the district’s annual reports with the Office of State Comptroller for the past two years. … budgets and is instead funding recurring expenditures with one-shot uses of accumulated net assets. Roosevelt Fire …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsTown of Lewisboro – Financial Condition (2014M-309)
… June 30, 2014. Background The Town of Lewisboro is located in Westchester County and has a population of approximately … and maintain a reasonable amount of fund balance in all Town funds. Develop a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… Key Recommendations Amend the City Code to clarify how the City intends to compensate officers and employees for …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68State Agencies Bulletin No. 921
… located in downstate New York (in the MCTD) are subject to the tax. Employee payroll expenses of agencies located in upstate New York (outside of the MCTD) also are subject to this tax for employees in positions located in the MCTD. Effective Date(s) The tax is retroactive to wages paid after March 1, 2009 Background Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxDiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… to New York State Comptroller Thomas P. DiNapoli. The arrest was the product of a joint investigation by DiNapoli, … continued partnership in fighting corruption.” “Today’s arrest was the result of a lengthy investigation by the State …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementTown of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… meter readings were not always reliable during our audit period, but officials have taken measures to obtain more …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Details About the Audit Process
… team to request an update on the audit’s progress. Back to Top Constitutional and Statutory Authority The Office of the … receive funding from, these government entities. Back to Top Access to Records and Staff During the audit, the … be disclosed in the final public audit report. Back to Top Shared Commitment We understand the audit process …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processMonticello Joint Fire District – Fiscal Operations (2017M-80)
… elected five-member Board of Fire Commissioners. General fund budgeted appropriations for 2017 total over $2 million. Key Findings The Board adopted … unrealistic budgets that contributed to the growth of total fund balance by 21 percent between 2014 and 2016 (to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Upper Jay Fire District – Board Oversight (2023M-24)
… could be paid. The Treasurer did not provide the Board with monthly budget status reports. The Board, as a whole, … 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of the 247 checks … a Commissioner. Key Recommendations Provide the Board with a monthly budget status report. Audit and approve claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Fishers Island Waste Management District -- Purchasing (2015M-292)
… 1, 2014 through June 30, 2015. Background The Fishers Island Waste Management District is located in the Town of … Fishers Island Waste Management District Purchasing 2015M292 …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Bainbridge Fire District - Board Oversight (2018M-252)
… of the Treasurer’s records. District officials agreed with our recommendation and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252XI-A.3 Purchase Orders – XI-A. Purchasing
… types of vendors, please refer to Chapter X, Section 4.A – Vendor Classifications of this Guide. For more … plus the default lead time. Lead times are specified by category code but can be changed by agencies after evaluating … on this topic, visit job aid default lead times by category code published to SFS Coach. SFS Coach is accessible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersLaurens Fire District – Financial Activities (2021M-43)
… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Opinion 90-35
… is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil … Concerning what monetary threshold applies to the purchase of fuel oil …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Clarence Fire District – Purchasing (2016M-297)
… a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The District is … does not require the solicitation of multiple quotations or use of requests for proposals (RFPs) before awarding … quotations or used RFPs for eight of the 10 purchases from 2015 that we reviewed. Key Recommendations Consider …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Thurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial activity was properly … properly recorded and reported. Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Hazard Mitigation and Coordination (2021-N-8)
To determine if New York City Emergency Management (NYCEM) adequately monitors and coordinates with New York City agencies for natural hazard mitigation, evacuation, and continuity of operations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n8.pdfContract Submission System Guide for Public Authority Users
… Welcome to the New York State Contract Submission System (CSS) The CSS is a secure application which allows State … authorities to submit contracts and contract amendments for prior approval or filing to the Office of the State … The Contract Submission System is a secure application which …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Fire Department , Germantown Fire District , Town of New Albion , City of New Rochelle , Village of Port Dickinson and the Town of … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits