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Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… the Association bylaws to define the manner of furnishing relief to disabled members and their families. … Volunteer …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… of Denmark, Lewis County. The Department, which contracts with the Village of Copenhagen and the Towns of Denmark, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… the Treasurer prepares and files annual financial reports with OSC within 60 days after the close of the fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialState Agencies Bulletin No. 1230
… The enactment of Section 203 of the American Taxpayer Relief Act (ATRA) increased the monthly transit benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1230-retroactive-pre-tax-transit-adjustmentDiNapoli Statement on Sentencing of Special Education Provider
… charged New York City’s Department of Education (DoE) and other school districts for salaries paid to his sons …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerEast Aurora Union Free School District - Procurement (2023M-125)
… by GML Section 104-b. District officials generally agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Cicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Village of Canaseraga – Claims Audit (2023M-48)
… audited and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village … could have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately $758,000, … were paid without evidence of being audited or reviewed by the Village Board (Board). 64 claims totaling approximately …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… filed in a timely manner. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… for timely review. School officials generally agreed with our recommendations and have initiated corrective …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71State Agencies Bulletin No. 238
… The Position Correction Report will be mailed to agencies with the Auditor and Salary Determination Correction Reports. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… officials adequately secured access to the network and properly managed user permissions to the financial and student information applications. Key Findings District … or properly manage user permissions to the financial and student information applications. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Subway Service Diversions for … starts and early end times ranged from 10 to 27 percent. In addition, the public was not adequately informed about … Finding The MTA-Transit officials have made some progress in correcting the problems we identified. However, additional …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followTown of Salina – Information Technology (2013M-256)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … January 1, 2011, to March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Lansing Central School District – Procurement (2021M-213)
… by other governments. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213XVI.3 Overview – XVI. Financial Reporting
… This section includes a discussion of the New York State Financial Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… funds. Key Findings Unapproved ECA clubs were operating in the District and District officials did not establish an … and deposited, and disbursements are for valid purposes. The Board did not: Adopt a comprehensive ECA policy or … tested totaling $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityChittenango Central School District – Information Technology (2023M-155)
… account access and developed an Information Technology (IT) contingency plan. Key Findings District officials did … private and sensitive information (PPSI) may be accessible to unauthorized users. Officials also have less assurance …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Village of Mexico – Financial Management (2023M-170)
… a reasonable fund balance level. Village officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170North Tonawanda City School District – Information Technology (2023M-102)
… separates from the District. District officials agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102