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Town of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … January 1, 2016 through June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of … Town of Oswego Financial Condition and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290City of Watervliet – Financial Condition (2017M-230)
… balanced, routinely monitored financial operations and took appropriate action to maintain the City’s fiscal … The City of Watervliet is located in Albany County and has a population of approximately 10,250. The City is … Budgeted appropriations for the general fund, water fund and sewer fund for 2017 totaled approximately $16 million. …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… and approve all payments and to audit the Treasurer’s books at least annually. Provide written monthly and annual …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… did not properly perform an audit of the Treasurer’s records. The Board did not properly assign the Treasury … bank reconciliations. Perform an audit of the Treasurer’s records every three months, including obtaining and reviewing … all ticket stubs sold and maintaining proper cash receipt records showing which tickets were sold and by whom each …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsBarnard Fire Department – Financial Controls (2015M-134)
… to ensure that financial activity was properly recorded and reported and that Department moneys were safeguarded for the period … of Directors, is affiliated with the Barnard Fire District and provides fire protection and rescue services for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… January 1, 2012 through December 31, 2013. Background The Red Creek Protective Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire protection … Red Creek Protective Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialState Comptroller DiNapoli Releases Municipal Audits
… Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 lacked adequate …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Tupper Lake Central School District – Financial Condition (2014M-151)
… The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and Piercefield in St. Lawrence County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… for the ongoing capital project, monitoring the project’s progress has been hampered by the lack of available … funds or unexpended surplus funds if anticipated funding falls short. Key Recommendations Closely monitor actual … expenses to the proposed spending plan for the project’s life to ensure it stays within the approved scope. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialFairview Fire District – Payroll and Leave Accruals (2024M-96)
… (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, properly approved and supported. Key Findings District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Town of Chesterfield – Town Clerk (2024M-110)
… analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Greece Central School District – Procurement of Professional Services (2024M-129)
… attorneys since 2011, and an occupational and physical therapy provider since 2006 without seeking competition. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mState Agencies Bulletin No. 306
… generic queries and added them to the public query section of PS Query. Generic public queries make it easier for PS … training materials available on the Payroll Services page of the OSC website. Open the OSC page at osc.state.ny.us . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… sanitation and disposal of electronic media, inventory and online banking. Adopt a comprehensive disaster recovery plan …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Standard Work Day and Reporting Resolution – Understanding Your Responsibilities: Elected & Appointed Officials
… do not participate in a time-keeping system on a Standard Work Day and Reporting Resolution for Elected and Appointed … (ROA) to calculate the average number of days you work in a month.] This is important because your retirement benefits are based, in part, on the days you work. The resolution confirms your standard work day. Every …
https://www.osc.ny.gov/retirement/members/ea-officials/standard-work-day-and-reporting-resolutionTown of Wales – Financial Management (2017M-32)
… 1, 2013 through December 12, 2016. Background The Town of Wales is located in Erie County and has a population of … Town of Wales Financial Management 2017M32 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was … of Taxation and Finance (NYSDTF), which could result in the Village paying fines and penalties. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… Free School District (District) Board of Education (Board) and officials established adequate controls over user … financial application to help prevent inappropriate access and use. Key Findings The Board and District officials did not establish adequate controls …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessSelected Aspects of Discretionary Spending
… transportation services throughout the seven counties of Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … have formal policies and procedures specifying the types of discretionary costs that are appropriate and the dollar … to determine the appropriateness and reasonableness of many types of discretionary expenses, including meetings …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases School Audits
… audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central … or approve claims totaling $1.9 million. Eastport-South Manor Central School District – Financial Software User … audits of the Academy Charter School EastportSouth Manor Central School District and the Liverpool Central …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0