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Lyon Mountain Fire District – Cash Disbursements (2017M-2)

… Purpose of Audit The purpose of our audit was to determine whether cash disbursements were made for proper … documented and supported and approved by the Board prior to being made, for the period January 1, 2015 through October …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2

Hinsdale Central School District – Extra-Classroom Activities (2017M-244)

… Purpose of Audit The purpose of our audit was to determine whether extra-classroom cash receipts were …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244

Baldwin Fire District - Credit Card and Travel Expenditures (2018M-27)

… and for legitimate District purposes. Key Findings Of the 279 credit card purchases made during our audit …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27

Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)

… Purpose of Audit The purpose of our audit was to examine the Department’s cash receipts process for the …

https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310

State Agencies Bulletin No. 246

… FCU. Agency Action Agencies will no longer be able to access transactions for deduction code 768 through the general deduction panels. Agencies must access all transactions for the Oswego State FCU through the … Questions regarding this bulletin may be directed to Payroll Deductions mailbox. … To explain the conversion of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/246-conversion-general-deduction-direct-deposit

DiNapoli Releases City of Troy Budget Review

… New York State Comptroller Thomas P. DiNapoli today announced the … minimal funding for capital improvements. For access to state and local government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The …

https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-review

State Agencies Bulletin No. 2293

… deduction for Paid Family Leave will be $354.53 per year. Effective Dates: Effective for all 2025 paychecks, as …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2293-2025-new-york-state-paid-family-leave-rate-increase

XII.5.F Payment Dates and Terms Overview – XII. Expenditures

… required appropriation. Examples: Appropriations for the Legislature and Judiciary, which must be approved by the … appropriations added to the Governor’s budget bills by the Legislature, which become law when signed by the Governor Any items vetoed that are separately reconsidered by the Legislature and, if on reconsideration, are approved by …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overview

City of Yonkers – Financial Operations (2017M-119)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its … exhausting prior bond proceeds. The Council has continued to appropriate fund balance in the City’s budget without … Key Recommendations Review unused debt proceeds prior to issuing new bonds and limit borrowing to only those …

https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119

East Kingston Volunteer Fire Company – Financial Activities (2017M-191)

… audit was to evaluate the Company’s financial activities for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the Town of Ulster in Ulster County. The Board of … is composed of five elected members and is responsible for the Company’s overall financial management. For 2014, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activities

Hewlett Bay Fire District

… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring professional services … and internal controls over information technology for the period January 1, 2013 through February 28, 2014. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-district

North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)

… Background North Country Community College is located in Essex County and is governed by the Board of Trustees, … Findings The Bursar’s Office did not grant tuition waivers in accordance with the provisions of the College’s collective … bargaining agreements, resulting in $54,364 in waivers being granted to ineligible individuals during the 2012-13 …

https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selected

Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)

… Company's internal controls over its financial operations for the period March 1, 2013 through February 5, 2015. … The Company, which provides fire protection services for approximately 3,100 Town residents, is governed by an … eleven-member Board of Directors. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $235,000. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-over

Rensselaer County – County Bridge Maintenance (S9-13-6)

… for other bridges in the County. Key Findings The County does have a written plan for bridge maintenance; however, it … maintenance and corrective action programs. The County does not track maintenance and repairs by bridge, which could …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6

City of Newburgh – Budget Review (B6-16-17)

… or unforeseen expenditures. The 2017 proposed budget does not include an allowance for uncollectible taxes. The …

https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17

Town of Portland – Water Operations (2017M-45)

… 25, 2017. Background The Town of Portland is located in Chautauqua County and has a population of approximately … all but two water districts realized operating deficits in 2016. Key Recommendations Adopt written policies and procedures for periodically measuring the water loss in the water system, and investigate and correct the causes …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45

Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)

… documentation to determine whether they were deposited in full. $385 received for fire safety services was not … non-Company vendor, $540 for member reimbursements, $1,455 in unauthorized withdrawals and $945 for an unidentified … all collections are properly supported and deposited in full. Ensure all disbursements are properly supported and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-and

Wassaic Fire District – Purchasing and Claims Processing (2017M-8)

… audit was to examine the District’s purchasing practices and claims processing for the period January 1, 2015 through … is a district corporation of the State, distinct and separate from the Town of Amenia, in Dutchess County. The … for the services of 11 professionals totaling $290,500 and did not obtain the required number of quotes for 17 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8