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Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… the hearing; (2) the time, place and date of the hearing; (3) the right of the applicant to be represented by counsel; … withdrawn during the course of the proceeding. (Return to Top) §317.3 Conduct of hearings (a) All hearings shall be … officer at any time during the proceeding. (Return to Top) §317.4 Initial hearings — presentation of applicant's …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsTown of Newstead – Joint Highway Facility Project (2012M-260)
… the Town Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August 31, 2012. … issuance of serial bonds for the Joint Highway Facility Project at a maximum cost not to exceed $4.25 million. Key … only the construction phase of a joint highway facility (Project) but the facility’s future operation and maintenance. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… District is a district corporation of the State, distinct and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners … The District does have adequate financial policies and procedures. The Board has adopted purchasing, investment, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Use of Foreign Fire Insurance Tax Money (2017-MS-5)
… of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester … fire companies providing the service. Key Findings While all six entities had a process for administering FFI tax … it is operating as intended. Officials should ensure that all FFI money is disbursed in accordance with State law, …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Town of Tompkins Fire District – Board Oversight (2023M-33)
… over the work of the Treasurer, which include receiving and disbursing cash, signing District checks and maintaining the accounting records. Annually audit the … annual update document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, the 2021 AUD was 435 days …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Town of Darien – State Contract Loader Purchases (2013M-88)
… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … 1, 2011, through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately … Town of Darien State Contract Loader Purchases 2013M88 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… of Johnsburg is located in Warren County and is governed by a Town Board which comprises an elected Town Supervisor … did not provide effective oversight of the work performed by the bookkeeper to address her incompatible financial … Authorize and approve all online transfers performed by the bookkeeper. Ensure that the online banking agreement …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Village of New York Mills – Justice Court (S9-14-4)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, … governs the Village and is responsible for overseeing the Court’s general management and financial operations. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… was to assess internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of Babylon in … Wyandanch Public Library Oversight of Library Resources 2013M399 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Village of Belmont – Water and Sewer Operations (2014M-101)
… only two accounts for $238 were being relevied on the tax roll. The Clerk-Treasurer does not maintain control of … that unpaid water and sewer bills are relevied on the tax roll to enforce payment. Ensure that the Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Town of Huntington – Payroll and Legal Services (2013M-28)
Town of Huntington Payroll and Legal Services 2013M28
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego County, and has …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Village of West Hampton Dunes – Financial Operations (2013M-390)
… the Mayor serving as the chief executive officer. General fund expenditures reported for fiscal years 2011-12 and … that these services are obtained at the best possible price. Key Recommendations File annual financial reports with …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Town of German – Supervisor’s Records and Reports (2023M-54)
… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … was compromised, resulting in diminished transparency of the Town’s financial operations. The former Supervisor: Incorrectly recorded almost $1 million of highway fund revenues and $57,000 of fire protection fund …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Village of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth activity’s … has been established by the Village of Northville to operate youth development activities for children residing … Bank statements and reconciliations were not provided to the Commissioners to enable a proper review of financial …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Utica Academy of Science Charter School – Purchasing (2015M-71)
… Purpose of Audit The purpose of our audit was to examine the School’s purchasing … through September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the … Utica Academy of Science Charter School Purchasing 2015M71 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… Purpose of Audit The purpose of our audit was to review selected financial activities for … 1, 2011, through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is … Town of Callicoon Cash Receipts and Disbursements 2013M16 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Village of Montgomery – Purchasing and Information Technology (2013M-210)
… to review internal controls over the Village’s purchasing and information technology (IT) operations for the period … is located in the Town of Montgomery in Orange County and has a population of about 3,800. The Village is governed … five-member elected Board of Trustees comprising the Mayor and four Trustees. The Village’s total general fund …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Orchard Park Public Library – Audit of Claims (2016M-191)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing process for the … of the Buffalo and Erie County Library System according to a written contract, which also contains the Library’s … Findings The Board did not audit and approve claims prior to payment. The Board did not adopt a claims audit policy. …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … 1, 2010, through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population … Village of Arcade Internal Controls Over Purchasing 2013M37 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37