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Summit Fire District – Internal Controls Over Financial Operations (2013M-264)
… of cash disbursed from the District’s building reserve account. For example, the Board did not review or approve any disbursements being made out of this checking account; it allowed the Treasurer to generate, sign and … copies of disbursement checks from the building reserve account, the Treasurer did not provide this file to the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … located in Ontario County, is a district corporation of the State, distinct and separate from the Town of Seneca. … The purpose of our audit was to determine whether District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… are safeguarded, except for controls over the use of credit cards. The Company does not have a formal policy governing the use of credit cards. … officials do not ensure that invoices for all credit card purchases are retained and attached to the credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … critical accounting records, such as cash receipts and disbursements journals and ledgers, and does not … to ensure that financial activity is properly recorded and reported and that Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Coldspring, and located in … to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Key Findings The Board has adopted a code of ethics, but it has not adopted an investment policy or a procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, … through July 12, 2013. Background The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity is properly recorded and … The purpose of our audit was to determine if District controls were adequate to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsEliminate Notary Requirement on Membership Application
… – A.9348 (Abbate) – Eliminates the requirement that an application for membership in the New York State and Local … Eliminates the requirement that an application for membership in the New York State and Local …
https://www.osc.ny.gov/legislation/eliminate-notary-requirement-membership-applicationPanama Central School District – Procurement (2024M-73)
… School District (District) Board of Education (Board) and District officials purchased goods and services in compliance with the District’s procurement policies. Key Findings The Board and District officials did not always comply with the … Central School District District Board of Education Board and District officials purchased goods and services in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Oakfield-Alabama Central School District – Procurement (2024M-103)
… action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Opinion 95-6
… town's speed limits and traffic control signals) -- Vehicle and Traffic Violations (disposition of fines and … suburban town's speed limits and traffic control signals) VEHICLE AND TRAFFIC LAW, §§1660(a)(5), 1662-a, 1803; STATE … respect to violations of speed limits imposed pursuant to Vehicle and Traffic Law, §1662-a, up to the annual cap of …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Opinion 94-22
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … relating to the letting of contracts by the municipality. It is clear from section 980-l that district charges, which …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Comptroller DiNapoli & A.G. Schneiderman Announce State Prison Sentence for Florida Woman in $120,000 Pension Fraud Case
… plea agreement, Cizik admitted to stealing $121,772.72 in pension benefits issued by the Office of the New York State … died in 1988. “We will aggressively pursue stiff penalties for those who rip off our retirement system and steal from … Eric Schneiderman to punish those who defraud the pension fund.” A joint investigation by the New York State Attorney …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-state-prison-sentence-florida-woman-120000-pensionRenaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… whether Renaissance Academy Charter School of the Arts (School) officials ensured non-payroll disbursements … Determine whether Renaissance Academy Charter School of the Arts School officials ensured nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Debt Management
… The Bureau approves the terms and conditions of note and bond sales by certain public authorities and municipalities. …
https://www.osc.ny.gov/debt/debt-managementChittenango Central School District – Information Technology (2023M-155)
… (District) officials adequately managed nonstudent network and local user account access and developed an Information Technology (IT) contingency … officials did not adequately manage nonstudent network and local user account access or develop an IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… appropriately and securely executed check signatures for non-payroll checks. Key Findings The Board and Treasurer … not appropriately and securely execute check signatures for non-payroll checks between July 1, 2021 and June 30, 2023. Although the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Town of Yorkshire – Financial Management (2021M-109)
… whether the Town of Yorkshire (Town) Board (Board) and officials adopted realistic budgets, maintained reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials did not develop and adopt realistic budgets, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Menands Union Free School District – Information Technology (2021M-78)
… Free School District (District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss. Key Findings District officials did not adequately … safeguard computerized data from unauthorized use, access and loss and although the District paid IT vendors $106,460 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78