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Dansville Central School District – Separation Payments (2016M-102)
… of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2013 through January 14, 2016. Background The Dansville Central School District is located in the Towns of Conesus, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… Purpose of Audit The objective of our audit was to review ambulance service billing and collection procedures … is approximately $2.3 million. Key Findings The Board has not adopted written policies and procedures for ambulance … collects fees for the services rendered. The Board does not formally approve and document all billing write-offs and …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Town of Greig – Long-Term Planning (2023M-13)
… policy. Town officials agreed with our recommendations and have initiated, or they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13Town of Carroll – Town Clerk (2022M-20)
… The Clerks did not remit water rents and Clerk fees to the Town Supervisor (Supervisor) or to the appropriate State agencies by the 15th of each month. … a former Clerk held water rents totaling $94,200 for up to two months before remitting them to the Supervisor. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Three Village Central School District – Financial Operations (2021M-141)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… proper District expenditures. District officials agreed with our recommendations and indicated they have taken …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Brighton Memorial Library – Board Oversight (2015M-116)
… to evaluate the Board’s oversight of Library operations for the period January 1, 2014 through February 28, 2015. … appointed by the Town Board. Budgeted appropriations for 2015 total approximately $2.15 million. Key Findings The … failed to review the bank statements, reconciliations and investment statements. Key Recommendations Audit and …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Tier 6 Defined Contribution Plan Option
… Plans page of SUNY’s website . From there, click on NYS Voluntary Defined Contribution Plan. Then, click For Agency/Employer at the top of the page. You can also call the plan administrator at 518-320-1430. (Rev. 7/18) … …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionTravel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State … by the traveler to support the line by line mileage claims in the SFS Mileage Detail page. However, travelers who enter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pagePittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Department’s internal controls over financial operations for the period January 1, 2015 through August 10, 2016. … Volunteer Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 volunteer members and is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… generally agreed with our findings and indicated they have begun to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Mount Pleasant – Financial Condition (2013M-303)
… or ensure that procedures were in place, to govern the level of fund balance to be maintained. The Board’s estimates …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… the Town Assessors are properly administering select real property tax exemptions. Key Findings Of the 252 granted … of supporting documentation to verify their eligibility and/or were incorrectly granted or calculated. Ten … exemptions lacked supporting documentation necessary for the Assessors to determine that the building was …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Islip Fire District – Financial Condition (2020M-25)
… balance. Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… Audit Objective Determine whether Deer Park Union Free School District (District) officials adequately maintained vehicle … As a result, vehicles and fuel were not properly accounted for. Officials did not: Maintain accurate inventory records …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Town of Washington – Information Technology (2013M-164)
… Town’s internal controls over information technology (IT) for the period January 1, 2012, to December 31, 2012. … The Town of Washington is located in Dutchess County and has a population of approximately 4,800. The Town Board … Town Supervisor and four Board members. The 2013 budget for the general fund was approximately $1.17 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Audits of Local Governments: About Our Audits
… Yellow Book [pdf] , performance audits are designed to do the following: Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Office of Children and Family Services … site is about once a year at most. In addition, the bills do not include up-to-date costs, which delays recovery of … made $15.6 million in improper managed care payments on behalf of 14,899 recipients who, by state law, were …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Opinion 88-45
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CAPITAL IMPROVEMENTS … dates of payment thereof. In examining the literature you have furnished, it does not appear that the financing offered …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 88-7
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES - … a town improvement district and current assessments also have been raised and appropriated for the purpose, the debt …
https://www.osc.ny.gov/legal-opinions/opinion-88-7