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Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… County. The District, which provides refuse and recycling pickup to over 50,000 residents and some commercial …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… in our state’s history. As we continue our recovery we are faced with many challenges, but the proposed budget sets … many individuals, small businesses and sectors that are still struggling. We must make sure these funds are allocated … soon.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalVillage of Gowanda – Procurement (2013M-175)
… The Village is governed by an elected five-member Board of Trustees consisting of the Mayor and four Trustees. … that purchases were not formally bid or awarded by the Board, quotes were not always obtained, and Village officials … if they received the correct State or County contract pricing. The Board’s failure to ensure that Village officials …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… submitted budget-to-actual reports to the Board on a quarterly basis. The Board has not developed any long-term … budget and year-to-date revenues and expenditures on a quarterly basis. The Board has not established written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… for, and for a School-related purpose. Key Findings The Board and officials did not provide adequate oversight to … for a School-related purpose. Without adequate oversight, the Board and officials cannot ensure that all disbursements … made as authorized or for an appropriate School purpose. The Board and officials did not implement adequate …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72West Webster Fire District – Financial Management (2023M-23)
… million, which was unreasonable and sufficient to cover 50 percent of the 2022 appropriations. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Town of Kendall – Justice Court (2013M-130)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2010, to February 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of … Town of Kendall Justice Court 2013M130 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Allegany 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. … The Treasurer did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint … reports to the Board. The Treasurer did not record all fundraising receipts and the Board failed to properly oversee …
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)
… December 19, 2013. Background The Clinton Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire protection services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The … Clinton Volunteer Fire Department Inc Oversight of Financial Activities 2014M142 …
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)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 2013. Background The District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialHamlin Morton Walker Fire District – Financial Management (2023M-67)
… Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) … audit hamlin morton walker fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Town of Greig – Long-Term Planning (2023M-13)
… report – pdf] Audit Objective Determine whether the Town of Greig (Town) Board (Board) established long-term plans and … We reviewed the Town’s capital assets and found: 15 of the 27 pieces of major highway equipment (56 percent) were beyond their …
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)
… – pdf] Audit Objective Determine whether the Village of Solvay (Village) Board of Trustees (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … $9 million and cash declined from $4.1 million to $1 million. Officials also did not: Maintain up-to-date …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Who Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government or school district resources. The … The governing board is generally responsible for the high level oversight of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleBrighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… pdf ] Audit Objective Determine whether the Brighton Fire Department, Inc. (Department) Board of Directors (Board) provided adequate … provide adequate oversight of financial operations. The Department lacked detailed financial procedures and the Board … Determine whether the Brighton Fire Department Inc Department Board of Directors Board provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialPlainville Fire District – Board Oversight (2021M-91)
… whether the Plainville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations and exceeded its …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Town of Cincinnatus – Financial Operations (2016M-238)
… appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The Board has not updated its procurement policy in almost 20 years and did not ensure that Town … Recommendations Annually review and update the procurement policy, as necessary, and ensure that the requirements for …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Fishers Island Union Free School District – Website Transparency (2023M-28)
… District and property tax report cards, Board minutes, and Freedom of Information Law (FOIL) online submission request … officials agreed with our findings and have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28Village of Palmyra - Justice Court Operations (2019M-202)
… by a total of $6,444 as of June 30, 2019. There were seven old cases recorded in the accounting system dating back to …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202More About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Basic Retirement …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-plan