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Willsboro Fire District – Financial Controls (2014M-156)
Willsboro Fire District Financial Controls 2014M156
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… to determine if the Treasurer properly deposited receipts and if disbursements were for proper Company purposes for the … is located in the Village of Spencer, Tioga County, and is associated with the Village Fire Department. The … to 90 days in jail and five years of probation and was ordered to pay restitution. The Board did not conduct a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsState Agencies Bulletin No. 1744
… who are members of NYSCOPBA, Inc. and are currently in or were previously in Bargaining Units 01 and 21 at any time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1744-new-york-state-correctional-officers-and-police-benevolent-associationLaGrange Fire District – Board Oversight (2014M-127)
LaGrange Fire District Board Oversight 2014M127
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Former Fire Co. Treasurer Admits Stealing $24K
… Hose Fire Company treasurer, pleaded guilty to felony grand larceny and was ordered to repay $24,440, after an … Hose Fire Company treasurer pleaded guilty to felony grand larceny and was ordered to repay $24440 after an audit …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kMcConnellsville Fire District – Financial Operations (2014M-19)
… and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which contracts …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Fire Company, Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides … did not always deposit receipts and cash advances in a timely manner. Key Recommendations Properly approve … that fundraiser cash advances and receipts are deposited in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… to use a time clock, and employees were not required to sign and certify the accuracy of the hours reported on their …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… Fire Department is a not-for-profit organization located in the Town of Halfmoon, Saratoga County. The Department, … Key Recommendations Adopt financial policies to assist in safeguarding Department funds, such as policies for cash … from the Treasurer. Audit claims and include a resolution in the Board meeting minutes that specifies the claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialVillage of Wappingers Falls – Board Oversight (2023M-70)
… provided adequate oversight over financial operations and capital projects. Key Findings The Board did not provide adequate oversight over financial operations and capital projects. As a result, the Board did not have … sufficient information to oversee financial operations and capital projects. The Board was unaware of the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Chatham Central School District – Financial Management (2023M-11)
… over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation … Recommendations Use reasonable appropriation estimates and do not appropriate fund balance that is not needed. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Town of Ticonderoga – Capital Project Management (2023M-38)
… modifications totaling $3.2 million were not recorded in the accounting records. Close seven completed capital projects in the accounting records. While we did not observe any … project activity. Close completed capital projects in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had overestimated appropriations totaling … million and overestimated revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the … records. As a result, errors and irregularities in the City’s financial operations may not be detected. Key … city audit amsterdam treasurer collections …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… 2013. Background The Village of Washingtonville is located in the Town of Blooming Grove, Orange County, and has a … appropriately segregated or that mitigating controls are in place. Consult the Village’s attorney to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mVillage of Akron – Selected Financial Activities (2016M-133)
… 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The Village, which has a population of … on accurate meter readings and Board-approved rates and in a timely manner. Ensure that all financial activity is …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… or loss. Sensitive network and financial software access control weaknesses were communicated confidentially to … the financial software, which allowed them to potentially control all phases of financial transactions. Officials paid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… (administrator) returned forfeited funds from the health flexible spending arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. … thirdparty administrator returned forfeited funds from the health flexible spending arrangement dependent care …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… estimates, the bill is also expected to result in higher health insurance premiums or loss of coverage for many New … generated approximately $1.1 billion in total long-term savings for the state. Local governments, school districts … and public authorities in New York have achieved similar savings. "This bill will also add to New York's heightened …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reform-0