Search
Town of Greig – Long-Term Planning (2023M-13)
… and capital plans or fund balance and reserve policies. As a result, the Board lacks important tools to project current … beyond optimal useful life had observable damage. A lack of properly functioning highway equipment contributed … resources are available to replace capital assets in a timely manner. Develop and adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Village of Solvay – Financial Management (2023M-49)
… $9 million and cash declined from $4.1 million to $1 million. Officials also did not: Maintain up-to-date records or provide adequate financial reports to the Board. Take action to ensure electric fund revenues …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Plainville Fire District – Board Oversight (2021M-91)
… Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… Board and membership and there is an independent review of bank statements and reconciliations. Ensure all claims are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialWho Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government or school … The governing board is also generally responsible for adopting broad policies that guide operations and protect assets. The responsibility for day-to-day operations, however, including implementing …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleDiNapoli: Audit Recommends Better Protections for Child Performers
… evidence of the child’s academic performance, health forms and trust account information. Auditors tested permit …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersFood Insecurity Persists Post-Pandemic
… to 2.8 million by June 2020, and then continued to trend upward through March 2023, when it reached a recent …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 28, 2014. … Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, … The Treasurer did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… controls over selected financial activities for the period January 1, 2011 through December 19, 2013. Background The … responsible for oversight and financial management. From January 1, 2011 through December 31, 2013, the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and that District moneys are safeguarded for the period January 1, 2012 through August 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialWest Webster Fire District – Financial Management (2023M-23)
… appropriations. The Board did not adopt realistic budgets. For example, revenues were underestimated by nearly $1.2 million (11 percent) for 2019 through 2021 and none of the $150,400 of …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials … were adequately supported, properly approved, accounted for, and for a School-related purpose. Key Findings The Board and …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Town of Kendall – Justice Court (2013M-130)
… the Justice Court’s financial operations for the period January 1, 2010, to February 26, 2013. Background The Town of Kendall is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Opinion 93-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures … of outdoor competitive sports facility by fire district) TOWN LAW, §176(14): A fire district may not improve vacant …
https://www.osc.ny.gov/legal-opinions/opinion-93-24IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… or set-up of computer hardware. 51082 Help Desk Level 1 IT help desk services. 51083 Network Design Wide area or … software and hardware) 51090 Data Management Services Online data processing service; data processing or … State buildings or facilities. 52035 H&C Commodity – Oil #2 / Diesel Oil #2 / Diesel fuel used to heat or cool State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … competition, or retain evidence of soliciting competition, for 97 purchases totaling $171,013 that were subject to its … The board has not adopted comprehensive written procedures for managing system access. The college did not adopt a …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… found. DiNapoli said that a persistent lack of funding for public health over the last decade forced DOH to operate … with accurate COVID-19 death counts and became entangled in the undercounting of those deaths as the Executive took … in facilities. “The pandemic was devastating and deadly for New Yorkers living in nursing homes. Families have a …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyState Agencies Bulletin No. 1873
… purpose of this bulletin is to provide agency instructions for processing the 2020 M/C Uniform Cleaning and Maintenance … and Community Supervision: $1,200 Deputy Superintendent for Security Services 2 – 007977 Deputy Superintendent for Security Services 3 – 007978 Correction Captain – 007930 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district corporation of the State, … The District’s general fund budget totaled $530,523 for the 2013 fiscal year. Key Findings The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… of Governors (Board) ensured that cash disbursements were for appropriate Company purposes and supported. Key Findings … The Board did not ensure that all cash disbursements were for appropriate Company purposes or supported. Of the $3.6 … $653,480 and found disbursements totaling $585,792 were for inappropriate purchases and/or not supported. Examples of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163