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Barnard Fire Department – Financial Controls (2015M-134)
… 2014. Background The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which … The Board did not enforce the financial provisions in its bylaws and did not adopt policies and procedures to … Committee to perform the key financial duties as stated in the bylaws. Present the statutorily required Directors’ …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … 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, …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Criminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… the Department of Health (Department) effectively oversaw and monitored efforts by Nursing Homes, Adult Care Facilities (ACFs), and Home Health Care (HHC) providers to adequately safeguard … checks on unlicensed employees of Nursing Homes, ACFs, and HHCs, according to State requirements. However, we …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and reported and that District moneys are safeguarded for the period January 1, 2013 through July 31, 2014. … The District’s general fund budget totaled $67,000 for the 2014 fiscal year. Key Findings The Board did not … by GML. The District has been using a credit union for the deposit and temporary investment of District funds, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… Purpose of Audit The purpose of our audit was to examine the Sheriff Department’s internal …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether … Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in accordance … Trustees, consisting of five elected members. The Company’s average annual cumulative disbursements totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialLivingston County Probation Department – Financial Operations (2016M-404)
Livingston County Probation Department Financial Operations 2016M404
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Purpose of Audit The purpose of our audit was to determine if the Board of Directors applied a uniform … the Mayor and five mayoral appointees. Its purpose is to promote, develop, encourage and assist in acquiring, … did not uniformly apply their Uniform Tax Exempt Policy to projects. Several projects did not include a cost-benefit …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalCity of Watervliet – Financial Condition (2017M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Council adopted realistic …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230State Agencies Bulletin No. 781
… adjustment. Background NYSCOPBA membership dues for those affected by the agreement will increase … retroactive dues adjustment will be submitted by NYSCOPBA for employees in the title of Lifeguard. All Bargaining Unit … automatically increase the biweekly deduction to $19.06 for Dues (Code 491 ) and Agency Shop Fee (Code 495 ). In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/781-new-york-state-correctional-officers-and-police-benevolent-associationCity of Olean – Budget Review (B1-15-2)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … for preparing the proposed budget. The general fund budget does not include an interest payment of $56,708 due on a bond …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Management of General School Funds (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Management of General School … controls over its General School Fund (GSF) bank account. In addition, we concluded that the school principal had not … Key Finding Kennedy officials have made limited progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followVehicle and Heavy Equipment Purchase Program (Follow-Up)
… In a random sample of 75 items that were purchased for $8.2 million, the Port Authority provided documentation for only two items for $192,279. In addition, the Port Authority included funds …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followDivorce – New Career Plan
… your retirement benefits should be divided. However, it does not allow for a distribution of your pension until you …
https://www.osc.ny.gov/retirement/publications/1515/divorceWyoming Central School District – Financial Management (2016M-67)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through … The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of Attica, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria … cafeterias serving approximately 925 students, is governed by an elected seven-member Board of Education. Budgeted … Key Recommendations Analyze school lunch fund operations by completing a cost-per-meal analysis and exploring methods …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… fiscal years, most of the $17.4 million of appropriated fund balance was not used. When adding back unused appropriated fund balance, the District’s unrestricted funds averaged … analyses, and discontinue the practice of appropriating fund balance and reserve funds that are not needed and not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mHunter-Tannersville Central School District – Financial Condition (2013M-376)
… was to assess the School District’s financial condition for the period July 1, 2010 through June 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year were $13.9 million. Key Findings … if necessary, to identify the use of other funding sources for District operations if these moneys are no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Fonda-Fultonville Central School District – Payroll (2015M-118)
… of Audit The purpose of our audit was to examine the District’s payroll process for the period July 1, 2013 … January 31, 2015. Background The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Eastchester Union Free School District – User Accounts and Information Technology Contingency Planning
… . Officials did not: Develop comprehensive procedures for managing network and financial application user accounts … the following unneeded network user accounts: 181 for students no longer in the District.These students left the District between June 2020 and August 2021. Six for two former employees, two former Board members and two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/eastchester-union-free-school-district-user-accounts-and-information