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Opinion 90-20
… the adoption by a village of a local law providing for payment or distribution of foreign fire insurance moneys in a …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Nesconset Fire District – Length of Service Awards Program (2014M-317)
… employees properly earned length of service award program (LOSAP) credit for the period January 1, 2013 through July 31, … employees serving as volunteer firefighters from earning LOSAP points for responding to calls during their regularly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Village of Muttontown - Board Oversight (2018M-251)
… operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 … for 2015-16 through 2017-18. Key Recommendations Audit, or cause a timely audit of, Village financial records. … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Hadley-Luzerne Central School District - Financial Management (2018M-103)
… Objective Determine whether the Board properly managed District finances by adopting realistic budgets and … on the District’s response. … HadleyLuzerne Central School District Financial Management 2018M103 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Malone Central School District – Payroll (2017M-278)
… has approximately 2,600 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $51.8 … Noteworthy Achievements We reviewed all payroll records for 20 employees who were paid approximately $932,000 during … appropriate oversight. We commend District officials for establishing a well-designed system for processing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278Elmwood Village Charter School – Building Acquisition (2017M-237)
… for real estate transactions to ensure the School’s best interest. … Elmwood Village Charter School Building …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Sachem Central School District – Fund Balance (2017M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Harrisville Central School District – Claims Audit (2016M-215)
… controls over the District’s claims auditing function for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.3 … not have adequate supporting documentation were approved for payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/harrisville-central-school-district-claims-audit-2016m-215New Hartford Central School District – Procurement (2016M-153)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 22, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $49.4 … did not specify the frequency of seeking competition for professional services. Key Recommendation Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153City of Gloversville – Parking Violation Operations (2016M-231)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Town of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Town of Pawling – Procurement (2021M-17)
… services. Officials did not: Develop detailed procedures for procuring professional services in their procurement policy. Seek competition for professional services obtained from eight service … of the 10 professional services tested. Competitively bid for sanitation services totaling $186,821. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17Village of Clifton Springs – Board Oversight (2014M-099)
… by an elected five-member Board of Trustees, has a population of approximately 2,100. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Cheektowaga Public Library – Treasurer’s Reports (2015M-136)
… Board’s oversight of the Library’s financial operations for the period January 1, 2012 through May 11, 2015. … of Trustees appointed by the Town Board. Expenditures for the 2014 fiscal year totaled approximately $1.18 million. … monthly financial reports consisting of actual revenues and expenditures compared to budgeted amounts and distribute …
https://www.osc.ny.gov/local-government/audits/library/2015/09/04/cheektowaga-public-library-treasurers-reports-2015m-136Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… - pdf] Audit Objective Determine whether transfer station and compost facility cash receipts were properly collected, … and deposited. Perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the Agency’s written …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityTown of North Castle – Cash Disbursement (2013M-32)
… to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background … Town Supervisor, and is the legislative body responsible for managing Town operations. The Town’s appropriations for the 2012 fiscal year were approximately $31 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Green Tech High Charter School – Payroll (2023M-157)
… forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… internal controls over selected financial activities for the period January 1, 2011 through December 19, 2013. … Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire protection services … members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… determine whether the Board provided adequate oversight of District financial operations for the period January 1, 2013 … 31, 2014. Background The Town of Champion Great Bend Fire District, located in Jefferson County, is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialComptroller DiNapoli Releases School District Audits
… tuition accurately and timely, they did not timely bill for nonresident students placed in the district. Hyde Park … The district does not have a comprehensive policy for identifying and recording fixed assets. Auditors found … did not comply with the law and use a competitive request for proposal (RFP) process when contracting for the annual …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1