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Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2013 through April 28, 2014. … The Treasurer did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… IIDs. Specifically, the Office often did not perform all required quarterly Department of Motor Vehicles vehicle …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followState Comptroller DiNapoli Releases Municipal Audits
… exemptions were incorrectly calculated. Town of Brownville Joint Fire District – Board Oversight (Jefferson County) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… and did not retain custody of all Department funds as required in its bylaws. The audit committee did not properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsAdministration of Fellowship Leaves (Follow-Up)
… Purpose To determine the extent of implementation of the six … complied with CUNY policy, improvements were needed to protect taxpayer dollars and the integrity of CUNY’s …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… an annual audit of the Department’s accounting records, as required by the Department’s bylaws. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsVillage of West Hampton Dunes – Financial Operations (2013M-390)
… professional service providers, Village officials are not ensuring that these services are obtained at the best possible price. Key Recommendations … year, as required by law, and ensure that the reports are accurate. Adopt structurally balanced budgets that …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390West Niles Fire Company – Financial Activities (2017M-205)
… and fundraising events; ensure that all receipts are deposited intact; and establish a code of ethics. Revise … financial responsibilities. Ensure that all disbursements are supported by adequate documentation and audited and approved before payments are made. … West Niles Fire Company Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205State Agencies Bulletin No. 858
… to employees’ reportable taxable income and withholdings for 2008 Legal Reference Pursuant to Internal Revenue Code … Section 61, certain fringe benefits are considered income for tax purposes Affected Employees Employees who participate in the PEF, CSEA or M/C Certification and Licensure Exam Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/858-certification-and-licensure-exam-fee-reimbursement-clefr-2008Vehicle and Heavy Equipment Purchase Program (Follow-Up)
… found that the Port Authority generally did not follow required procedures to ensure that the acquisition of …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followSUNY Bulletin No. SU-75
… employee at the time of actual payment (July 3, 2002) at a salary less than $75,000. M/C employees earning less than … agency will be required to complete an M/C discretionary salary increase roster in Employee ID order. Rosters must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-75-suny-managementconfidential-discretionary-increase-2002Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… available candidate for the Superintendent position as required by its own policy. Key Recommendations Discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesNorwich City School District – IT Asset Management (S9-22-18)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 12 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Cicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… conduct 270 building checks. However, officials lacked the required building check forms to support that 267 building …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeScio Central School District – Capital Assets (2024M-45)
… annually, the last physical inventory was conducted in 2017. The Superintendent of Schools (Superintendent) and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… reviewed. The District has not submitted its statutorily required financial statements to the Office of the State …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… [read complete report - pdf] Audit Objective Determine whether the Town … reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an annual update document (AUD) is required to be filed each year, AUDs have not been …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… or the cash register and stated that one employee was required to count the cash collected at the conclusion of the …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Thurston Fire Company – Board Oversight (2016M-429)
… does not make disbursements unless they are certified by at least two members of the finance … books and records. Update Company policies to ensure they are adequate. … Thurston Fire Company Board Oversight 2016M429 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429