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Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)

… report – pdf]   Audit Objective  Determine whether Greater Southern Tier (GST) Board of Cooperative Educational Services … Determine whether Greater Southern Tier GST Board of Cooperative Educational Services …

https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024m

Town of Stafford – Capital Projects (2024M-17)

… relied on an engineering firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board was not …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17

Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)

… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … and measuring devices or update the inventory of devices. In addition, the Department did not develop and implement … testing. Key Recommendations  Perform required testing in accordance with New York State Department of Agriculture …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7

Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)

… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … and measuring devices or update the inventory of devices. In addition, the Department did not develop and implement … testing. Key Recommendations  Perform required testing in accordance with New York State Department of Agriculture …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10

Orange Lake Fire District – Budgeting Practices (2015M-146)

Orange Lake Fire District Budgeting Practices 2015M146

https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146

Vestal Fire Department – Financial Activities (2014M-265)

… annual audits. The Financial Secretaries did not approve vouchers in a timely manner and the Treasurers often …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265

Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)

… examine the Department’s controls over financial activity for the period January 1, 2013 through July 29, 2014. … President and a five-member Board of Trustees. Expenses for the 2013 fiscal year were $543,185. Key Findings The … Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financial

Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)

… 1, 2012 through September 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is … Raquette Lake Fire District No 3 Internal Controls 2013M379 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379

Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)

… December 31, 2013. Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto and the Town … Minetto Volunteer Fire Company Misappropriation of Funds and Records and …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-and

Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)

… Treasurer has not filed the required annual foreign fire insurance report for 2012 with OSC. Key Recommendations … oversight. Maintain records relating to foreign fire insurance moneys and file the annual report. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001

Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)

… Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire … audit which are not statutorily authorized for payment in advance of audit. The Board did not use the prescribed … the Treasurer pays the claims. Prepare and adopt budgets in the prescribed format and ensure that the Treasurer …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operations

Village of Wurtsboro – Financial Operations (2017M-71)

… funds totaled $762,250. Key Findings The Board relied on fund balance as a financing source rather than using … revenue to finance recurring expenditures. The general fund borrowed an average of $95,300 from the water fund to maintain operations in the last three years. The …

https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71

Village of Port Chester – Payroll (2017M-115)

… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through … Village of Port Chester Payroll 2017M115 …

https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115

Westmoreland Central School District – State Transportation Aid (2017M-220)

… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County. The District, which is governed by a … and the District should receive approximately $1.3 million in transportation aid for these buses through 2021-22. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220

Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)

… is an independent public benefit corporation located in Wayne County. The Authority, which is governed by an … water totaling 195 million gallons (19.7 percent) in 2016, valued at approximately $405,000. The Authority did … where significant discrepancies exist and correct issues in a timely manner. Establish formal policies and procedures …

https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewater

Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)

… October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately … were accurate and complete and did not deposit receipts in a timely manner. We found that 93 percent of receipts … and accurate accounting records and deposit all money in a timely manner. Submit annual financial reports to the …

https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263

Peru Central School District – Extra-Classroom Activity Funds (2017M-69)

… contain adequate supporting documentation. Ensure each club maintains an accurate student ledger. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69

Port Jervis City School District – Financial Condition (2016M-319)

… Background The Port Jervis City School District is located in the City of Port Jervis, Orange County. The District, … appropriations were not used because budgets resulted in operating surpluses. The reserve policy does not state how … when reserves will be used or how much will be maintained in each reserve. Key Recommendations Use surplus fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319

Ethics

… Resources and information on ethics for local officials …

https://www.osc.ny.gov/local-government/resources/ethics

Opinion 93-24

… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (construction of permanent outdoor competitive sports facility) -- Powers and Duties (construction of permanent outdoor competitive sports facility) PARKS AND RECREATION -- Facilities …

https://www.osc.ny.gov/legal-opinions/opinion-93-24