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New Rochelle City School District – Financial Condition (2013M-377)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2010 through June 30, 2013. Background The New …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377New Paltz Central School District – Financial Condition (2014M-38)
… located in portions of the Towns of New Paltz, Gardiner, Rochester, Shawangunk, Lloyd and Plattekill in Ulster County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Newstead Fire Company –Internal Controls (2014M-92)
… of ethics. Company officials did not maintain appropriate records from fundraising activities. As a result, Company … their interest in the vendor. Maintain detailed financial records for each fundraising event indicating the start-up …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… 12, 2013. Background The Olcott Fire Company, Inc. is an all volunteer organization which provides fire protection to the Town of Newfane in Niagara County. The Company is governed by a 13-member … payments and review bank statements to ensure that all automatic payments are for appropriate Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s officers consist of a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… The Brentwood Volunteer Fire Department is located in the Town of Islip in Suffolk County. The Department has a Chief, three … a Secretary and a Treasurer. The Department is operated in accordance with its bylaws, and is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… service limits. For example, Medicaid limits dental exams to two times per year, yet we found Medicaid reimbursed a clinic for 41 dental exams (totaling $2,771) for one patient over three years. We …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… controls and did not audit the Clerk-Treasurer’s records as required. Although our tests of financial … the results of the annual audit of the Clerk-Treasurer’s records. Establish a multiyear financial plan to better …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Town of Lincoln – Financial Management (2013M-245)
… ways to benefit taxpayers. The Board did not audit the records and reports of the Supervisor or Town Clerk-Tax … Audit or engage an independent auditor to audit the books, records and reports of the Supervisor and Clerk. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Laurens – Budgeting Practices (2013M-204)
… not segregate flood-related expenditures in the accounting records, so it could not be determined how much of this … expenditures are not segregated in the accounting records or the adopted budgets, there is not a base-line …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Parish – Board Oversight (2012M-240)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the claims and annual audit processes for the period June 1, 2010, to March 31, 2012. Background The Village of Parish is … ensure that all claims were audited, were audited prior to payment, and did not properly audit all claims to ensure …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Dunkirk – Justice Court (2013M-106)
… Board did not conduct an effective audit of the Court’s records and did not properly segregate the Court Clerk’s … to JCF. Conduct an effective annual audit of the Justices’ records. Work together to establish procedures to ensure an …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… (Village) and Towns of Manchester, Hopewell and Farmington in Ontario County. The Company is a not-for-profit … Key Findings The Company did not have adequate controls in place to ensure that Company funds were safeguarded. The … provide detailed guidance for Company officials and staff on all financial operations, including cash disbursements, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsVillage of Shoreham – Board Oversight and Justice Court (2017M-152)
… operations and review the Court’s financial operations from August 1, 2014 through May 31, 2016. We extended our … 30, 2016. Background The Village of Shoreham is located in the Town of Brookhaven in Suffolk County and has … operations and review the Courts financial operations from August 1 2014 through May 31 2016 We extended our review …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Am I Required to Have an Audit?
… firefighters are required each year by law to have an audit conducted by an external auditor. A local government that expends … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in accordance …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditOpinion 89-34
… 30, 1989 Leland Norton, Superintendent of Highways Town of Big Flats … Whether a town board is authorized to make …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (2022-S-9) 180-Day Response
To determine whether tenants living in Mitchell-Lama developments supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s9-response.pdfState Agencies Bulletin No. 1525
… payroll deductions for the SEFA Campaign for the 2017 calendar year. Affected Employees All Employees Effective Date(s) Payroll deductions for the 2017 SEFA Campaign will begin: Institution paychecks dated January 5, 2017 Administration paychecks dated January 11, 2017 SEFA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1525-2017-sefa-state-employees-federated-appeal-campaignState Agencies Bulletin No. 1498
… agencies Work schedule for CAL teachers Restoration of health insurance for Contract Pay teachers General Deductions … and Pay Period 12L for Institution) Contract Pay Teacher: Method of Payment In accordance with the 2015-2016 PEF/New York State Agreement, teachers who have elected to be paid over …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1498-restoration-contract-pay-and-additional-pay-21p-institution-teachersSelected Performance Measures
… Database (NTD). The FTA uses this information as the basis for allocation of federal funding. In some instances, the FTA … defines a performance measure differently than the MTA. For example, the MTA generally considers ridership to be the … are critical to evaluating actual service and conditions. For two key performance measures – MDBF and ridership – we …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measures