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Oil Spill Fund
… you discover an oil spill (including gasoline, kerosene or home heating oil), you should report it within two hours to … How to Make a Claim Fill out the damage claim form and get your signature notarized. Attach a cover letter …
https://www.osc.ny.gov/about/oil-spill-fundPleasantville Union Free School District – Claims Auditing (2022M-136)
… trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims audit responsibilities.As a result, claims were not always adequately supported or properly audited before payment . For example, we reviewed 100 claims totaling $520,121 and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… in the most prudent and cost-effective manner. At the expiration of the current collective bargaining agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… are in disrepair and the Board did not develop a comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for residents with both water and sewer services, rates would initially increase from a combined $320 per year to about $950 per year to finance …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationSayville Union Free School District - Purchasing (2019M-69)
… clarify guidelines for procuring professional services and quote thresholds. Comply with District policies by ensuring …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Riverhead Charter School – Debit Cards (2017M-254)
… of our audit was to examine the School’s controls over debit card use for the period July 1, 2015 through February … The Board did not establish a comprehensive policy for debit cards to help ensure all charges were adequately … supported and for business-related purposes. None of the debit card purchases included purchase requisitions or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the period January 1, 2014 through March 31, 2016. … a listing of all businesses in the County that are subject to device inspections. …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Seaford Fire District – Length of Service Award Program (2014M-319)
… of Audit The purpose of our audit was to examine the District’s controls over its Length of Service Award Program … 2013 through March 31, 2014. Background The Seaford Fire District is a district corporation of the State, distinct and separate from … Seaford Fire District Length of Service Award Program 2014M319 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Smithtown Fire District – Capital Project (2014M-231)
Smithtown Fire District Capital Project 2014M231
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… financial activities of the Department and Companies for the period January 1, 2013 through April 23, 2014. Background The Sidney Fire Department is a volunteer organization located in the Village of Sidney, … and to the Towns of Sidney and Unadilla, is governed by a nine-member Board of Directors. The Department and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
Schuyler Heights Fire District Claims Processing 2014M124
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… of the Town, except those located within the Village of Round Lake. The Company is governed by a five-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed … students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $70.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… collections were adequately supported, recorded in the accounting records and deposited timely and intact, … whether Village employees received and used leave accruals in accordance with Village policies for the period June 1, … 31, 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power … July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of … City of Auburn Hydroelectric Power Operations and Software …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… of our audit was to examine the Library’s claims process for the period July 1, 2015 through October 31, 2016. … Hillside Public Library of New Hyde Park (Library) is a school district public library is located in Nassau County. The …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… audit was to determine whether the Board audited claims for Village expenditures prior to payment and to determine … that leave accruals and payments were calculated correctly for the period June 1, 2015 through March 31, 2017. … accurately. Key Recommendations The Board should conduct a thorough and deliberate audit of claims before authorizing …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Washington County – Procurement (2017M-224)
… determine whether the County procured goods and services in accordance with its procurement policy and statutory … May 31, 2017. Background Washington County is located in the eastern part of New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly established reserve funds and maintained them at reasonable levels for the period July 1, 2015 through July 31, 2017. Background … used. Use the surplus funds in the tax certiorari reserve to fund one-time expenditures, fund needed reserves, pay off …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Greene Central School District – Financial Condition (2016M-17)
Greene Central School District Financial Condition 2016M17
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greene-central-school-district-financial-condition-2016m-17