Search
Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… on the financial operations of local governments across New York State. Some local governments have seen little to no impact …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… purposes. The Board did not cause the Company’s financial records to be audited annually. The Board did not review … to payment. Company officials did not maintain accurate records to show how much money was collected from the 2013 … Treasurer. Ensure that the Company Treasurer’s financial records are audited annually. Review and approve bills prior …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mTown of Benson – Financial Condition (2013M-77)
… year because the Supervisor does not maintain accounting records in a timely manner. As of December 2012, the Supervisor had not made postings to the accounting records since March 2012. Because the Supervisor did not maintain the accounting records in a timely manner, she could not prepare periodic …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Town of Smithtown – Departmental Operations (2017M-66)
… the Highway Department nor Parks Department maintained records for 10,636 gallons of diesel fuel or 11,329 gallons … tanks, and the Parks Department did not keep adequate records showing the amount of fuel used to fill mobile … Parks Department staff did not maintain any inventory records for parking permits. Officials did not have written …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66West Genesee Central School District - Capital Assets (2023M-128)
… conduct periodic physical inventories to help ensure the records were accurate and complete and the assets were on … in 2017 and officials only updated the District’s asset records on an annual basis thereafter. As a result, officials … were in use but not properly recorded in the inventory records and 38 of these assets that cost over $176,000 were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Town of Amenia – Leave Accruals (2013M-361)
… were compensated accurately. However, leave accrual records were not properly maintained. We tested the leave … by all six highway department employees for whom leave records were maintained and found minor discrepancies that we … officials. Because the Town did not maintain leave accrual records for other employees, Town officials have no way of …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Opinion 89-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … payments proposed to be made to town employees. You state that the town has established a self-insured health … whether or not it involves a term or condition of employment subject to mandatory bargaining, unless there is a …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Sullivan County – Tourism Promotion Services (2014M-61)
… of 77,800 and is located in the southeastern part of New York State. It is governed by a nine-member County Legislature. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… Background The County of Otsego is located in central New York State and had a 2010 population of 62,259. The County is …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… independent of the purchasing process in accordance with New York State Education Law, Section 1709. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… indicated they planned to initiate corrective action. 1 New York State General Municipal Law, Section 122-b … Determine …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161BOCES Milk Bidding (2018-MS-2)
… U.S. Code of Federal Regulations, Title 7 Section 210.10 2 New York State General Municipal Law Section 103 … BOCES Milk Bidding …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Sullivan County Community College – Information Technology (2017M-123)
… Sullivan County Community College is part of the State University of New York system. The College is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Otsego County – Cost of Temporary Housing (2015M-97)
… Background The County of Otsego is located in Central New York State and has approximately 62,000 residents. The County is …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Niagara County – Golf Course Financial Operations (2015M-308)
… 6, 2015. Background Niagara County is located in western New York State and has a population of approximately 216,000. The …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Wyoming County – Selected Financial Activities (2015M-94)
… 15, 2015. Background Wyoming County is located in western New York State and has a population of approximately 42,000. The …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Town of McDonough – Financial Operations (2017M-120)
… selecting the lowest bidders or using County or New York State Office of General Services pricing. Town officials did …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… 10, 2017. Background Orleans County is located in western New York State and has a population of approximately 43,000. The …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Palmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
… per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/palmyra-macedon-central-school-district-school-internet-connectivity-s9Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)
… per second (Mbps) per 1,000 students, as guided by New York State Education Department (NYSED). When tested, the average …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internet