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Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… District as contracted by the District. The Department is operated in accordance with its by-laws, and is governed by a seven-member Board of Directors (Board). The … financial activities. The Department Treasurer is responsible for recording all the Department’s cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… Purpose of Audit The purpose of our audit was to assess the Department Board of Directors’ … statutorily required code of ethics. The by-laws do not address all areas of financial operations and contain …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialWest Seneca Fire District #6 – Financial Management (2013M-14)
… 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate … the Town of West Seneca and the County of Erie in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Cayuga County – County Bridge Maintenance (S9-13-4)
… Key Findings The County does not have a written plan for bridge maintenance or replacement. The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Further, for the nine available and completed fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Seneca Falls – Justice Court (2013M-89)
… our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012 to … a population of approximately 9,000 and is the home of the National Women’s Hall of Fame. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Purpose of Audit The purpose of our audit was to determine the accuracy of the amounts paid to employees through the Town’s payroll and the accumulation … and use of leave accruals for the period January 1, 2011, to August 31, 2012. Background The Town of Wawarsing is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… Background The Argyle Central School District (District) is located in several towns in Washington County. The District is governed by the Board of Education (Board) which comprises … not control all aspects of payroll transactions. If it is not feasible to adequately segregate the bookkeeper’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051City of Amsterdam – Budget Review (B24-5-5)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2024-25 proposed budget are reasonable. However, we … City officials did not implement all recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… through August 9, 2012. Background The Town of Hamlin is located in Monroe County and had a population of 9,045. The Town is governed by the Town Board, which comprises four elected … Monitor the Town’s financial activity to ensure it is accurately recorded and reported on a timely basis. Insist …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village of Old Field Misappropriation of Village Funds and Selected …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has a population of about 3,800. The Village is governed by a five-member elected Board of Trustees … that copies of back-up data were stored in a secure off-site location and the Board has not developed a disaster …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… method of compensating Village officials and credit card usage for the period June 1, 2010, through April 30, … payroll. The Board did not adopt a comprehensive credit card policy. Although the Village adopted a credit card policy on April 23, 2012, this policy only set the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… proper bank reconciliations and accountability analyses on a monthly basis. Review bank statement activity and bank …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132City of North Tonawanda – Financial Operations (2012M-203)
… and beer tents at Canal Fest and a variety of raffles, bingo, and other games of chance. We identified fire company …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Town of Sheridan – Cellular Phones (2013M-334)
… through October 11, 2013. Background The Town of Sheridan is located in Chautauqua County. The Town is governed by an elected Town Board comprised of a Town … should be reimbursed, when payments are due and what is to be done if someone does not reimburse the Town in a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Bangor – Board Oversight (2012M-193)
… 1, 2011, to May 31, 2012. Background The Town of Bangor is located in Franklin County and has approximately 2,220 residents. The Town is governed by an elected five-member Town Board (Board), … primarily with real property taxes. Key Findings The Board is not providing adequate oversight of the Dog Control …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193SUNY Bulletin No. SU-109
… Purpose To notify agencies of new Earnings Codes CAR (SUNY Automobile Allowance) and ACR (Adjust SUNY Auto … payments must be reported using the Earnings Code CAR on the Additional Pay page. The annual CAR amount must be on the Position page before submission for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-109-new-earnings-codes-and-procedures-processing-sunyState Comptroller DiNapoli Releases School Audits
… School District – Budgeting Practices and Reserve Funds (Nassau County) The board appropriated fund balance totaling $3.1 … data and information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases School Audits
… spending, public authority financial data and information on 140,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Afton , Town of Brunswick , Erie County Water Authority , Village of … P DiNapoli today announced his office completed audits of the Village of Afton Town of Brunswick Erie County Water …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits