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Vestal Fire Department – Financial Activities (2014M-265)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialStatistical and Information
… Financial Data for Local Governments (1996 - 2012) [ Query Data ] - Comprehensive financial statistics for New York State local governments. The data consists of … fire district and joint activity in the State. This data is comparable to the data that appears on the Open Book …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over … raffle proceeds. The Board’s audit of claims was ineffective. The Board did not review bank statements and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Accounts Payable Advisory No. 27
… the table below: TYPE OF PAYMENT ACCOUNTING DATE IS THE: Merchandise (Non Contract) Date merchandise is received. Services (Non Contract) Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateState Police Bulletin No. SP-188
… the New York State Troopers, Inc., the calculation routine for Deduction Code 302 will change from .848 to .685 percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insuranceRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… internal controls over the District’s financial activities for the period January 1, 2012 through September 30, 2013. … that comprises five elected members. The District’s budget for the 2013 fiscal year was $89,040. Key Findings Monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… audit was to evaluate the Company’s financial operations for the period January 1, 2012 through December 31, 2013. … approximately 25 active members. Budgeted appropriations for the 2013 fiscal year totaled $128,000. Key Findings We …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… the Company’s internal controls over financial operations for the period of January 1, 2012 through December 5, 2013. … Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and … $33,209 for 2012. Key Findings The Board’s code of ethics is inadequate and the President did not provide written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s internal controls … located in Livingston County, and is governed by a Board of Fire Commissioners that comprises five elected members. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… our audit was to review the County’s financial condition for the period January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and encompasses one … County, which has a population of approximately 112,000, is governed by an elected 15-member Board of Legislators. …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Town of Preston - Financial Management (2018M-81)
… During the same period, total fund balance in the highway fund increased by $130,589 (58 percent). Year-end 2017 fund balance was 150 percent the 2018 highway fund tax levy and 96 percent of 2018 budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… carryover to 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology … Village officials disagreed with certain aspects of our findings and recommendations, but indicated they have … Village of HastingsonHudson Board Oversight 2018M92 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… by State Education Law and regulations. As a result, not all students are receiving the minimum PE required. Nine of … of PE to students in grades K-4, and seven did not do so for grade 5. None of the districts audited had developed a PE … the minimum required amount of PE. The PE plan addresses all requirements in the Commissioner’s regulations. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… incorrectly recorded, the operating bank account balance was understated by more than $377,000 and the capital reserve balance was overstated by $200,790. In addition, all 45 general …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mState Agencies Bulletin No. 1104
… Friday, November 18, 2011 Background The master file is created after the confirmation of each pay cycle and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1104-changes-nhrp501-master-file-include-direct-deposit-dataVillage of Wurtsboro – Financial Operations (2017M-71)
… Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a population of approximately 1,250. The Village is governed by an elected three-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Village of Port Chester – Payroll (2017M-115)
… paid approximately $2.2 million for overtime wages to police department personnel. There are no written policies or … Key Recommendations Evaluate whether to continue incurring police department overtime to cover staff shortages instead …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials … water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWestmoreland Central School District – State Transportation Aid (2017M-220)
… to determine whether the District applied for all State transportation aid to which it was entitled for the purchase … Key Findings District officials did not apply for State transportation aid within one year of purchase for 18 buses … the District should receive approximately $1.3 million in transportation aid for these buses through 2021-22. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220