Search

Town of Colden – Highway Operations (2017M-127)

… in the Town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without … maintenance records listing cumulative costs of parts and labor for each vehicle during its service life. …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127

Town of Dannemora – Part-Town Activities (2017M-215)

… whether Town officials properly allocated revenues and expenditures to the part-town (PT) funds for the period … not include a PT general fund. General fund PT revenues and expenditures were not properly allocated, and the Town unnecessarily taxed Town residents residing …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215

Catskill Central School District – Financial Management (2017M-134)

… School District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134

City of Lockport – Cash Flow (2014M-195)

… is located in Niagara County, encompasses 8.4 square miles and serves approximately 21,100 residents. It is governed by a Mayor and an elected Common Council. The City’s budgeted … analyses. Without cash-flow projections, the Council and City officials were unaware of the magnitude of the …

https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195

State Police Bulletin No. SP-152

To notify agencies of new voluntary deduction code 481 NYS Troopers PBA Signal 30 Fund established for members of the New York State Troopers Police Benevolen

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fund

State Police Bulletin No. SP-168

… long term care deduction code 526 for members of PBA of the New York State Troopers, Inc. Affected Employees … in Bargaining Units 07 and 17 represented by PBA of the New York State Troopers, Inc. and those designated … or confidential in Bargaining Unit 18 Background PBA of the New York State Troopers, Inc. has requested a new payroll …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-168-new-long-term-care-deduction-code-526-police-benevolent-association-pba

Village of Tuxedo Park - Board Oversight (2018M-66)

… Audit Objective Determine whether the Board of Trustees (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings … Key Recommendations Segregate the incompatible duties of the Village Clerk/Treasurer and Deputy Clerk/Treasurer or …

https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66

Town of Erwin – Justice Court (2017M-266)

… and uncorrected. The Justices did not ensure that vehicle and traffic violations were adjudicated and reported … and Disposition reports to identify Department of Motor Vehicle (DMV) reporting errors and tickets eligible for DMV’s …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266

Walton Fire Department – Financial Operations (2017M-242)

… Purpose of Audit The purpose of our audit was to determine if officials provided adequate oversight of … 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire … $187,318 was disbursed. Key Findings The Treasurer did not maintain complete accounting records of disbursements, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242

Town of North Salem - Agricultural Exemptions (2018M-194)

… one was granted even though the 10-year exemption term had expired in 2013. Did not grant an exemption credit … on an annual basis to verify that the 10-year exemption term has not expired. Town officials agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194

York Fire Department – Controls Over Financial Activities (2014M-112)

… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Department’s financial activity for the period January …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014m

Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)

… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308

New Woodstock Fire District – Controls Over Financial Activities (2014M-263)

… Purpose of Audit The purpose of our audit was to examine the District’s controls over … which is governed by an elected five-member Board of Fire Commissioners, is a district corporation of the State, distinct and separate from the Towns of …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263

Cortland County - Claims Audit and Check Printing (2018M-247)

… The Treasurer did not control his signature during check printing. Key Recommendations The Legislature should: …

https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247

Hoosic Valley Central School District - Financial Management (2018M-238)

… actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding … are necessary and reasonable and use excess amounts in accordance with applicable statutes and in a manner that benefits taxpayers. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238

Bellmore Union Free School District – Financial Condition (2016M-276)

… budgets that include reasonable estimates for expenditures and appropriated fund balance. Ensure that the amount of … fund balance is in compliance with the statutory limit and develop a plan to use the surplus funds in a manner that …

https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276

Herricks Union Free School District – Fuel Card Purchases (2014M-321)

… purpose of our audit was to examine the District’s fuel card purchases for the period July 1, 2012 through February … Herricks Union Free School District Fuel Card Purchases 2014M321 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321

Hancock Central School District – School Lunch Operations (2015M-176)

… was to determine whether District officials ensured that meals offered to students were nutritious and prepared in the … $302,900. Key Findings The District serves nutritious meals to its students, but the meals costs more to prepare than the revenue generated by …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176