Search
Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… and the youth center does not have a cash drawer, safe or lockbox. Not all claims were audited by the entire …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Mount Pleasant – Financial Condition (2013M-303)
Town of Mount Pleasant Financial Condition 2013M303
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Otselic – Selected Financial Operations (2012M-220)
… moneys is prepared, and procedures for outstanding loan collection are enforced. Establish policies and … all disbursements are for approved Town purposes and based on a supported and approved claim that has been properly …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Johnstown Public Library – Cash Receipts (2014M-304)
… 1, 2013 through May 31, 2014. Background The Johnstown Public Library is a Municipal Public Library located in the City of Johnstown, Fulton … Johnstown Public Library Cash Receipts 2014M304 …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of Darien – State Contract Loader Purchases (2013M-88)
… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … 1, 2011, through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately … Town of Darien State Contract Loader Purchases 2013M88 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88York Central School District – Financial Management (2022M-96)
… is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Brocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… accounts. Key Recommendations Develop written procedures for granting, removing and modifying network user account …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Town of Groveland – Fiscal Oversight (2014M-285)
… did not have a contractual agreement with the firm that performed financial services for the Town prior to 2013, and … them to the Board. The Town Clerk inappropriately performed certain financial duties on the Supervisor's … outlining the firm's responsibilities. Oversee the work performed by the firm to ensure it is correct and that …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Town’s cash receipts for the period January 1, 2013 through July 31, 2014. … February 2015, the former Town Comptroller pleaded guilty to second-degree larceny in the theft of $390,178 from the …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Town of Barton – Financial Planning (2015M-52)
… Purpose of Audit The purpose of our audit was to assess the Board’s financial planning practices for the … Findings Board members budgeted similar amounts from year to year for specific line items, without considering … actual revenues and expenditures when determining amounts to be budgeted for each revenue and appropriation line. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Bolivar-Richburg Central School District - Financial Management (2019M-17)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … a comprehensive written reserve policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… not seek competition as required by the procurement policy for five professional service contracts totaling $2.8 million … compensating controls are in place. Clearly document all Board-approved compensation and benefits in the …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… and reported. District officials solicited competition for professional services. Key Findings Accounting records … reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply with the Office … the State Comptroller’s (OSC) uniform system of accounts for fire districts. 1 District officials did not always …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mVillage of Greenwich - Water and Sewer Financial Operations (2019M-229)
… guidance for the billing, collecting and enforcing of water and sewer charges. Ensure Board-adopted water rates … Board for review. Ensure penalties are correctly assessed on all delinquent accounts in accordance with the … local laws. Village officials generally agreed with our recommendations and have initiated, or indicated they …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229Border City Hose Company – Financial Oversight (2025M-39)
… financial management. The former Director/Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Vestal Fire Department – Financial Activities (2014M-265)
… internal controls over selected financial activities for the period January 1, 2013 through June 30, 2014. … often disbursed moneys before expenditures were approved for payment. Key Recommendations Ensure that officers are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Town of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and … The purpose of our audit was to review the Towns financial records and …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Audits of Local Governments: About Our Audits
… States Government Accountability Office (GAO) Yellow Book [pdf] , performance audits are designed to do the … can vary widely, and as explained in GAO’s Yellow Book [pdf], include assessments of: Program effectiveness, …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsState Police Bulletin No. SP-234
… processing of the 2022 State Police Holiday Bonus Payment and to provide agency instructions for payments not … (NYSPIA), provides for an annual holiday compensation payment. Effective Dates: The 2022 State Police Holiday Bonus Payment will be processed in a separate check in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-234-2022-state-police-holiday-bonus-payment