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Lansing Fire District – Investment Program (2023M-62)
… Fire District (District) officials developed and managed a comprehensive investment program. Key Findings District … written investment policy as required by New York State General Municipal Law Section 39. The District earned … options or formally solicit interest rate quotes that may have resulted in higher interest earnings. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Town of Butternuts – Accounting and Reporting (2016M-323)
… The Town of Butternuts is located in Otsego County and had a population as of the 2010 Census of 1,786 residents. The … $181,500 of sales tax distributions and $150,400 of State transportation aid across differing and incorrect tax … record the separate cash balances of different funds that are commingled in one bank account. …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Fire District No. 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The … from the Treasurer for the amounts misappropriated. Ensure that all District records are appropriately maintained and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… an annual stipend for mileage incurred while responding to fires but did not have statutory authority to do so. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… County Legislature. As of May 31, 2014 the Agency had 113 loans outstanding, totaling approximately $11.7 million. Key Findings It is OSC’s view that the Agency’s revolving loans, financed with its own funds, are not authorized by … Key Recommendations Discontinue the practice of making loans from the Agency’s funds. Monitor companies’ job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanClaryville Fire District – Budgeting Practices (2014M-59)
… by an elected five-member Board of Commissioners, is a district corporation of the State, distinct and separate from the Towns of Neversink and … and supplies. Develop a written long-term capital plan that details anticipated equipment replacement needs based on …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… March 31, 2016. Background The Evergreen Charter School is a public school financed by local, State and federal resources that is not under the control of the local school board. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorBayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… whether the Library’s leave records were accurate and whether the Library used competitive methods to obtain good and services for the period of July 1, 2012 through July 31, … the residents of the Bayport-Blue Point School District and is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… sewer services for approximately 106,000 residential and commercial customers in the City and certain neighboring …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… County. The Authority, which was established pursuant to State Public Housing Law, is governed by a five-member Board of Commissioners. The Authority’s … in the Family Self-Sufficiency (FSS) did not certify that their families had not received cash welfare assistance …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)
… May 25, 2016. Background The Pocatello Fire District is a district corporation of the State, distinct and separate from the Town of Wallkill, in … adopt and implement written policies and procedures that include purchasing and investment requirements. Develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reportsSayville Public Library – Treasurer (2016M-334)
… June 30, 2016. Background The Sayville Public Library is a school district public library located in the Town of … The Library, which received its charter from the New York State Education Department’s Board of Regents in 1952, is … individual performing the Treasurer’s functions. Ensure that the Treasurer meets all the requirements of a Library …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Pearl River Union Free School District – Competitive Procurement (2015M-363)
… written purchasing procedures. The Board should ensure that District officials use competitive methods when procuring goods and services in accordance with State General Municipal Law and the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May 2024, in … The purpose of our review was to assess the Town of Otselics …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fEllicottville Central School District – Purchasing (2014M-177)
… Key Findings The District’s purchasing policy does not state competitive bidding threshold amounts and the Business … purchasing policy and Business Office Manual. Ensure that the purchasing agent receives, reviews and retains …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Mastic Beach Fire District – Cash Disbursements (2017M-38)
… determine whether the Board of Fire Commissioners ensured that disbursements were properly processed for the period … 30, 2016. Background The Mastic Beach Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Vendor File Advisory No. 11
… Location for each transaction, based on the vendor’s preference. If the agency is unsure of which Location to …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationFire District Information: Fire District Training Providers
… have obtained certification of an approved training course related to the required training for Fire District … District Commissioner must complete an approved training course within two hundred seventy days of taking office. … Event Coordinator (518) 275-6585 [email protected] Course Certified Through: 6/3/2027 Association of Fire …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersNew York State Health Insurance Program: Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (2021-S-18) 180-Day Response
To determine whether Beacon Health Options paid mental health and substance abuse (MHSA) claims for Empire Plan members who were not eligible for coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s18-response2.pdfNew York State Health Insurance Program: Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (2021-S-18) 180-Day Response
To determine whether Beacon Health Options paid mental health and substance abuse (MHSA) claims for Empire Plan members who were not eligible for coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s18-response1.pdf