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Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
Cameron Volunteer Fire Department Internal Controls Over Financial Activity 2014M363
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overJordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an … fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use money in the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementNiagara Falls City School District – Fuel Accountability (2015M-178)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of fuel delivered to the transportation contractors’ facilities for the period … purposes. District officials permitted the contractor to control the entire fuel accountability process. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… County. The District, which operates two schools with approximately 924 students, is governed by an elected … Ensure that Ripley CSD is properly billed in accordance with the contract. Clarify and update its policy related to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Randolph Academy Union Free School District – Financial Management (2015M-248)
… in Erie County. The District, which operates two schools with approximately 160 students, is governed by an appointed … process. The District received reconciled rates, with which it rebills districts and agencies for services, … for tuition billing and collection. Continue to work with SED to ensure that reconciled tuition rates are provided …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mChateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… State aid totaling $62,920 because the filing deadlines have passed. The District may also lose the remaining $82,244 … agreed with our recommendations and indicated they have begun to initiate corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… the Treasurer was properly accounting for cash receipts and disbursements for the period January 1, 2013 through May … Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union … as the Company’s chief fiscal officer. For the 2013 fiscal year, the Company reported approximately $20,000 in revenues …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Purpose of Audit The purpose of our audit was to assess the District’s internal controls for the period January 1, 2012 through October 16, 2013. … Joint Fire District is located in Livingston County, and is governed by a Board of Fire Commissioners that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Purpose of Audit The purpose of our audit was to determine whether financial activity was properly recorded … in Seneca County and contracts with the Town of Tyre to provide fire protection services to Town residents. The … totaled $118,776. Key Findings The Board and Directors do not receive formal, detailed reports of cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… the City’s financial condition, claims processing and payroll function for the period January 1, 2013 through … and interfund transfers to balance budgets and meet normal operating expenditures. The City’s interfund transfers did …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Fishers Island Union Free School District – Five Point Plan (2015M-320)
… with State legislation known as the Five Point Plan for the period July 1, 2014 through June 30, 2015. Background … by an elected five-member Board of Education. Expenditures for the 2014-15 fiscal year totaled approximately $3.7 … The Board did not develop written policies or procedures for claims processing. The Board did not ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Bayport Fire District – Credit Card Use (2016M-394)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … which provides fire protection and emergency services to approximately 8,900 residents, is governed by an elected … The credit card account allows for cash advances of up to $1,000 per card per day. Not all purchases contained …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Overview – Legacy Reporting
… forward employee contributions, loan payments and payments for service credit purchases (arrears). Employers using the … do not report contractors or consultants working for you. (To determine whether someone is an employee or a … the seventh day of the month following the report period. For example, the December report is due in our office by …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewState Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… spending over both capital programs that do not yet have an identified funding source. Like the MTA, the public …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programState Agencies Bulletin No. 2329.1
… 2025-2026: Demotions after 03/31/2025: An employee who does not meet the qualifying service criteria and is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23291-april-2025-civil-service-employees-association-csea-public-employeesOpinion 99-3
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firefighters' … in other special acts creating benevolent associations, we have concluded that a benevolent association may use foreign …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Opinion 2002-4
… and Expenditures (appropriation of current funds to pay for dredging privately-owned channel) -- Highway Funds … charged to general fund) REFERENDUM -- Mandatory (need for to expend current funds for dredging) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements with contracted … Services is responsible for providing temporary help to eligible individuals and families with social service and … until required reports are received. Implement procedures to verify that service providers are meeting contractual …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Florida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over information … services provided by OUBOCES and MHRIC, which could lead to confusion over roles and responsibilities of each party. … Recommendations Review and monitor employees’ computer use to ensure compliance with the District’s acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… were used for the approved purpose. Loan agreements do not have job creation or retention enforcement mechanisms. … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolving