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Village of Lyons Falls – Financial Management (2013M-393)
… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended surplus funds for the period June … Village of Lyons Falls Financial Management 2013M393 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Copiague Fire District– Mechanic Shop Operations (2021M-93)
… - pdf] Audit Objective Determine whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and District officials adequately … Determine whether the Copiague Fire District District Board of Fire Commissioners Board and District officials adequately …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Tupper Lake Central School District – Records and Reports (2021M-14)
… pdf ] Audit Objective Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central … to effectively manage the District’s financial operations and capital projects. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Village of Suffern – Budget Review (B21-6-2)
… the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… and negotiating the related financial terms to obtain building space for school operations for the period July 1, … and evaluated available options before deciding to lease a building. The process used to select a firm to acquire and renovate a building on the Board’s behalf was not transparent, and we …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of … or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic budgets that … reasonable levels of fund balance to be maintained in each fund. Adopt budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158State Agencies Bulletin No. 1795
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime earnings limit for Tier 6 New York … The purpose of this bulletin is to notify agencies that the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… our audit was to evaluate the internal controls over the Company’s financial operations for the period January 1, 2014 … March 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire protection services to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mState Comptroller DiNapoli Releases Municipal Audits
… on unpaid water bills. Cortlandville Fire District – Credit Cards (Cortland County) The board did not ensure that certain credit card charges were supported, for appropriate purposes or paid …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Benson – Financial Condition (2013M-77)
… actual revenues and expenditures to the budgeted amounts on a regular basis and make applicable budgetary amendments. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Town of Milford – Financial Condition (2013M-355)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for … 1, 2012 through August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an … The purpose of our audit was to assess the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355DiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… grow over the third quarter,” DiNapoli said. “Drops in the stock market, inflation, slower job growth and broader …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterSUNY Bulletin No. SU-235
… of Treasury, per instructions in Payroll Bulletin No. 908 . Checks issued to eligible employees who are now …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-235-april-2016-state-university-new-york-suny-management-andOpinion 91-7
Concerning the authority under which the emergency rescue and first aid squad of a village fire department may provide general ambulance service to areas of the town outside the village
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… (imposition of charge per call by entity providing service) -- Fees (imposition of charge per call by entity providing service) AMBULANCE SERVICE -- Contracts (imposition of charge …
https://www.osc.ny.gov/legal-opinions/opinion-98-9CUNY Bulletin No. CU-718
… Background Pursuant to the Memorandum of Agreement between CUNY and for the Term of 12/01/2017 through 02/28/2023, a 2% … salary increase was authorized effective 11/15/2020. The CUNY Board of Trustees approved the agreement during the … in accordance with the eligibility criteria set by the CUNY University Office of Labor Relations. Report Available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveCaton No. 1 Fire District – Financial Oversight (2013M-262)
… July 12, 2013. Background The Caton No. 1 Fire District is a district corporation of the State, distinct and separate … from the Town of Caton and Steuben County in which it is located. The District is governed by an elected … the Treasurer’s duties or implement compensating controls such as performing an annual audit of her records and reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262City of Dunkirk – Community Development Block Grant Management (2012M-146)
… purpose of our audit was to evaluate the City’s financial management and administration of the Community Development Block Grant program for the period April 1, 2008 through June 13, … 31, 2012, the City has received over $2 million in CDBG grant funding. Key Findings City officials have severely …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… transaction or determine if the rental price was at fair market value. Given that the payment for at least the first … it is questionable that the District has been paying fair market value. Instead, it appears that the increase was …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012m