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Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, … Firemens Benevolent Association of the Village of Le Roy Oversight of the Associations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsMTA-NYC Transit Medical Assessment Centers
… Medical Assessment Centers performed medical examinations for NYC Transit and MTA Bus employees in an economical … a policy instruction which requires medical assessments for a broad selection of its employees. For example, bus drivers at MTA Bus are subject to Article …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersAudit of the Tuition Assistance Program at Pratt Institute
… Purpose To determine whether Pratt Institute complied with the Education Law (Law) and the Commissioner of … Program (TAP) awards. Background Pratt Institute (Pratt), with campuses in Brooklyn and Manhattan, is a postsecondary … Pratt's certification procedures substantially complied with the governing Law and Regulations during the audit …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteState Agencies Bulletin No. 422.1
… Bulletin 422 Purpose The purpose of this Bulletin is to notify agencies of the procedures to be used when requesting a stop payment or reversal of a … To notify agencies of the procedures and a new form AC 3197 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… 2012 through August 12, 2013. Background The Town of Scio is located in Allegany County. The elected five-member Town Board (Board) is the legislative body responsible for managing Town … Key Recommendations Ensure that a comprehensive plan is developed for future capital projects, which includes …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This … "balance sheet" format also is permitted. Classification of assets and liabilities is required in either case. … 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 73,088,574 8,690,746 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Unified Court System Bulletin No. UCS-189
… Purpose To explain OSC’s automatic processing of Uniform Allowance and Uniform Blazer Allowance Payments … to eligible employees are authorized under Chapter 276 of the Laws of 2008 that implemented the 2007-2011 agreement between the … To explain OSCs automatic processing of Uniform Allowance and Uniform Blazer Allowance Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-189-december-2012-unified-court-system-ucs-uniform-and-equipmentBarnard Fire Department – Financial Controls (2015M-134)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Jamestown City School District – Financial Condition (2015M-120)
… 13, 2015. Background The Jamestown City School District is located in the City of Jamestown and Towns of Busti, … nine schools with approximately 5,000 students and is governed by an elected seven-member Board of Education. … financial plan for a three- to five-year period that is sustainable and includes information related to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… report released in April 2022. Background CCIDA is an independent public benefit corporation established in 1975. … and financial and operational affairs. Commerce Chenango, Inc. (Commerce) was hired to perform administrative services …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… Purpose of Audit The purpose of our audit was to evaluate the financial activity in BOCES’ … through February 29, 2016. Background The Erie 1 Board of Cooperative Educational Services is a public entity … Erie 1 Board of Cooperative Educational Services Special Aid Fund 2016M188 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Copenhagen Central School District – Financial Condition (2016M-142)
… School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Sweet Home Central School District – Financial Management (2016M-207)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207Village of East Hampton – Information Technology (2015M-187)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … 1, 2013 through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Town of Coldspring – Town Clerk Operations (2013M-137)
… operations and financial practices of the Clerk’s office for the period January 1, 2010, through March 26, 2013. Background The Town of Coldspring is located in Cattaraugus County and has a population of 663. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over … 1, 2011, through October 15, 2012. Background The Town of Bovina is located in Delaware County and has a population … Town of Bovina Internal Controls Over Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237DiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… that Nancy Berger, 55, formerly the Clerk/Treasurer of the Village of Norwood, pleaded guilty to grand larceny in the second … for their partnership. Justice is now served on behalf of Norwood residents.” Berger stole the funds between 2018 … announced that Nancy Berger 55 formerly the ClerkTreasurer of the Village of Norwood pleaded guilty to grand larceny in …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Purpose of Audit The purpose of our audit was to determine if Village officials provided adequate oversight of the Village’s financial operations for the period August … Village of Owego ClerkTreasurers Office and Parking Tickets 2015M30 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… by comparing relevant list prices, reduced by contract discounts, with a detailed breakdown of charges by the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Former Avon Police Chief Pleads Guilty to Stealing Federal Funds
… $250,000. Assistant U.S. Attorney Nicholas M. Testani, who is handling the case, stated that in 2022, the Avon Central … the contract. During that time, Geer billed the district for hours during which he did not perform duties under the … said New York State Comptroller Thomas P. DiNapoli . "My thanks to U.S. Attorney Ross and the FBI for ensuring he …
https://www.osc.ny.gov/press/releases/2025/02/former-avon-police-chief-pleads-guilty-stealing-federal-funds