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East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… that details the services to be provided and the pay rate for each service. Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsTown of Gardiner – Selected Financial Activities (2013M-67)
… the Board’s oversight of the Town’s financial activities for the period January 1, 2011, to August 30, 2012. … or rate schedules. Town officials have not ensured that accounting records are accurate, complete and up-to-date. The … a not-for-profit organization (NFP) to purchase land for open space. However, the Town solicited donations totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… County is located in the southwest portion of New York State and has a population of 80,317. The County is comprised …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… internal controls over selected financial activities and to identify opportunities for revenue enhancement, for … Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is governed by an … did not adopt policies governing the establishment, use and maintenance of reserve funds and could not demonstrate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedState Comptroller DiNapoli Releases Audits
… which followed the regulations and were environmentally friendly, others did not use environmentally sound methods of …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… oversee the cash receipts function. Auditors found eight summer recreation registrants did not pay program fees that … co-director’s child attended the after-school, soccer and summer recreation programs for free, without full board …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-736
CUNY Bulletin No CU736
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateAbout this Report – 2023 Financial Condition Report
… reports such as the Annual Comprehensive Financial Report (ACFR). Financial condition is a broad concept aimed at …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportAccess-A-Ride Accident Claims (Follow-Up)
… part, AAR and the carriers were in compliance with federal motor carrier standards for such things as Commercial …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followTown of Wolcott – Financial Management (2020M-131)
… capital plan or detailed reserve plan. The Board’s ability to effectively manage the Town’s financial condition is … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan … agreed with our findings and indicated they have begun to inititate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Randolph Central School District – IT Asset Management (S9-22-22)
… report – pdf] Audit Objective Determine whether Randolph Central School District (District) officials appropriately … one without costs recorded) and an uninterruptible power supply ($1,377) were not inventoried. In addition, annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated … for the Village and the Town of Spencer, is governed by a three-member Board of Trustees. In 2014, the Company … period. The Treasurer misappropriated County funds over a nine-year period, pleaded guilty to grand larceny in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLaGrange Fire District – Board Oversight (2014M-127)
… District is a district corporation of the State, distinct and separate from the Town of LaGrange and the County of Dutchess, in which it is located. The … controls over District activities, lacks written policies and procedures for cash receipts and disbursements and did …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Oswego County – Transfer Station Cash Receipts (2015M-334)
… Oswego County Transfer Station Cash Receipts 2015M334 …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… the Town of Southport, in Chemung County. The Department is governed by its officers and a five-member Board of … all claims prior to approval and ensure detailed approval is documented in the Board minutes. Adopt a code of ethics …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesTown of Mount Morris – Justice Court (2012M-129)
… internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. … and four Board members. The two current Justices and Court clerk collected approximately $94,590 in fines and … have developed adequate internal controls over the Court’s financial operations, with the exception of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129City of Troy – Financial Condition (2015M-185)
… in retirement appropriations, an amount which represents 10 percent of the 2015 tax levy. The Council and City … all elements required by the Charter and frequently monitor and update the plans. Maintain individual accounting …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… of fundraisers and end-of-year contests into her personal account before remitting to the treasurer. Key Recommendations Update adopted policies, establish formal procedures and … faculty advisors do not deposit money into their personal bank accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mTown of Carlisle – Fund Balance (2017M-106)
… and capital plans specifying the Town’s objectives and goals for using the accumulated funds. General fund balance … and capital plans that specify the Town’s objectives and goals for using accumulated funds. Use general surplus funds …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Village of Tannersville – Water Department Operations (2016M-417)
… The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417