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Opinion 91-36
… by the State Legislature ( Brooklyn Park Commissioners v Armstrong , 45 NY 234; Village of Croton-on-Hudson v County …
https://www.osc.ny.gov/legal-opinions/opinion-91-36Willsboro Fire District – Financial Controls (2014M-156)
… recorded and reported and that moneys were safeguarded for the period January 1, 2013 through March 31, 2014. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year totaled $239,340. Key Findings The … book balances. Annual reports have not been filed with OSC for the past 3 years. The Board did not conduct an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… March 1, 2006 through January 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… controls over the Department’s financial operations for the period January 1, 2013 through March 26, 2014. … various assistants. Revenues totaled approximately $72,000 for 2013 and expenses totaled approximately $81,500. Key … detail specific requirements that all disbursements are for valid Department purposes and supported by an invoice and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… Ronkonkoma Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Essex Fire District No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Seneca County – Water and Sewer Operations (2017M-4)
… Purpose of Audit The purpose of our audit was to assess the County’s water and sewer … Seneca County is located in the Finger Lakes region of western New York, has a population of approximately 35,000 …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal … As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. The Clerk claimed 112 hours of sick … and take appropriate action to recover any wages paid for time not worked. Adopt policies and procedures that …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsState Police Bulletin No. SP-110
… Purpose To notify the agency of the modification to Deduction Code 302 . Affected … 07, 17 and 18 represented by Police Benevolent Association of the New York State Troopers, Inc. and employees in … New York State Police Investigators Association Effective Date(s) Paychecks dated April 1, 2009 Background At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-110-modification-deduction-code-302-pba-disability-insuranceSee if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… New Yorkers can find out if they are owed some of the state’s $12.5 billion in unclaimed funds at events … State Comptroller Thomas P. DiNapoli announced today. “New York has $12.5 billion in unclaimed fund accounts. We want to … sheet about the Office of Unclaimed Funds. Date Event Location County Capital Region Feb. 15 9:00am-5:00pm New York …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… duties or implement sufficient compensating controls. The Treasurer performs all aspects of the cash disbursements … the checks; and preparing the bank reconciliations. The Treasurer also is responsible for performing online bank transfers. The Treasurer performs all of these duties without sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialChemung County Probation Department – Collections and Disbursements (2016M-10)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s … Background Chemung County is located in the southern tier of New York State, has a population of approximately 88,000 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Chautauqua County – Investments and Payroll (2016M-147)
… Purpose of Audit The objectives of our audit were to review the County’s investment program … 15, 2016. Background Chautauqua County has a population of approximately 135,000 and includes two cities, 27 towns …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Town of Cambria – Capital Projects Financing (2017M-161)
… Purpose of Audit The purpose of our audit was to review capital project finances for the … January 1, 2015 through May 11, 2017. Background The Town of Cambria is located in Niagara County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… April 30, 2015. Background The City of Utica is located in Oneida County and has a population of approximately 61,800. The City is governed by an elected 10-member Common Council and Mayor. During our … have not effectively segregated parking violation duties in the Department or implemented compensating controls such …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Accounts Payable Advisory No. 52
… that agencies receive the goods and services they ordered in the proper condition and in accordance with the terms and conditions of the purchase … expectations, which ideally should have been communicated in a purchase order. To document the act of acceptance, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Village of Savona – Board Oversight (2015M-328)
… and reports, or engage the services of an independent public accountant to conduct the audit. … Village of Savona …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328Trumansburg Central School District – Procurement (2022M-13)
… School District (District) officials procured goods and services in the best interest of the taxpayers. Key … District officials did not always ensure that goods and services were procured in the best interest of the … auditor’s recommendation to update its purchasing policy and officials did not: Comply with the Board’s requirement to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Bethpage Public Library – Procurement (2019M-219)
… competitive quotations or consider competitive bidding for 36 of 46 claims reviewed totaling $104,572. The Director … quotes to the Board and did not properly seek competition for certain contracts, including contracts totaling $44,864 … close personal ties. Officials did not seek competition for two of five professional service providers who were paid …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Town of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… 31, 2012. Background The Town of Grafton is located in Rensselaer County. An elected five-member Town Board, … did not ensure that detailed claims audit procedures were in place to enable it to perform a proper and thorough audit in a timely manner. As a result, claims totaling more than …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133