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Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is governed by a Board of Directors … Its purpose is to promote, develop, encourage and assist in acquiring, constructing, improving, maintaining or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… $14,592 from January 1, 2012 through December 31, 2012 and 127 receipts totaling $12,203 from January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashTravel Advisory No. 3
… they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this … should return the unused ticket(s) to the common carrier for a refund. This must be done within one year of the … eligible for an insurance claim, the employee renting the car must report the accident immediately to the local …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… by the Department of Labor (Department) were appropriate; and (ii) the Department recouped overpayments from New York State employees based on our current and prior year data analytics. Background As part of our … December 31, 2017. We also used data analytics to identify and facilitate the recovery of previous overpayments due and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Purpose of Audit The purpose of our audit was to determine if District … and reported and that District moneys are safeguarded for the period January 1, 2013 through July 31, 2014. Background The District is a district corporation of the State, distinct …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Overview – Divorce and Your Benefits
… the Participant (NYSLRS member) and their ex-spouse when the marriage ends. Retirement benefits could be affected … are considered marital property and may be divided when a marriage ends …
https://www.osc.ny.gov/retirement/members/divorce/overviewBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… the District’s fund balance and examine the procedures for hiring administrators for the period July 1, 2014 through … level for each reserve. Adhere to District policy when hiring a Superintendent by choosing the most qualified … Brentwood Union Free School District Fund Balance and Hiring Practices 2016M251 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesWestmoreland Central School District – Financial Condition (2014M-283)
… audit was to examine the District’s financial activities for the period July 1, 2013 through June 30, 2014. Background … unrestricted fund balance totaled almost three times the amount allowed by law. Each year, the annual budget included using …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Glens Falls Common School District – Financial Condition (2015M-66)
… The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed by an … 2014-15. The Board appropriated $154,860 of fund balance in its 2014-15 budget, causing the District’s unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Management of Energy Consumption
… Purpose To determine whether Office of Children and Family Services (OCFS) officials have been effectively … (EO 111) issued on June 10, 2001, directs State agencies and public authorities to be more energy efficient and environmentally proactive. It requires them to reduce, by …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionFonda-Fultonville Central School District – Payroll (2015M-118)
FondaFultonville Central School District Payroll 2015M118
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Village of Richfield Springs – Justice Court (S9-14-1)
… collected 297 payments totaling approximately $52,000 in fines, surcharges and fees during the audit period. Key … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found a lack of segregation of duties, … Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… 16,856 payments totaling approximately $2.23 million in fines, surcharges and fees from January 1, 2012 through … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found weaknesses with the Court’s … Periodically review and reconcile the DMV pending-ticket log with the Court’s caseload activity to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Sherburne-Earlville Central School District – Financial Management (2024M-61)
… officials are not presenting the District’s spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to … did not use reserve balances to pay related expenditures in three of the District’s seven reserves. Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … in place for addressing consumer complaints and performing price accuracy tests. Key Recommendations Perform required … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3South Jefferson Central School District – Community Services (2016M-343)
… The backpack Program’s fund did not reimburse the school lunch fund for a minimum of $4,640 spent on Program … clear guidelines to reflect the Board’s position on free transportation services. Revise the transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343Massena Central School District – Financial Condition (2016M-21)
… Background The Massena Central School District is located in the Village of Massena in St. Lawrence County. The District, which operates five … the amount of the District’s unrestricted fund balance is in compliance with the statutory limits. Review current EBALR …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… report – pdf] Audit Objective Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers … Determine whether the Wallace Volunteer Fire Department Inc Department officers and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Lyncourt Union Free School District – Financial Condition (2016M-62)
… The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The District, which … three-year period that appropriated a total of $810,000 in fund balance to finance District operations, but none of … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62