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County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… The County of Orleans Industrial Development Agency is an independent public benefit corporation created to … commercial, research and recreation facilities. The Agency is governed by a seven-member Board which is appointed by the Orleans County Legislature. Key Findings …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, 2012, to April 10, 2013. … Sullivan County Industrial Development Agency PILOT Program 2013M161 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… Almond (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State … of Almond Village Board of Trustees Board Conducted an annual audit of the Village Chief Fiscal Officers CFO …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Town of Butler – Highway Asset Accountability (2024M-115)
… used properly, stolen or caused by a leak in the in-ground storage tank. Key Recommendations Develop, adopt and …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… January 1, 2012 through November 20, 2013. Background The Snyder Fire District is a district corporation of the State, … Snyder Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … 2013. Background The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected President, Treasurer and Secretary. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream Restoration Project and the overall contract …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Maine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Over the past three years, District officials have tried to maintain the same level of programs and services while … tax levy as low as possible. However, they were able to do so only by continually appropriating fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Town of Minetto – Financial Condition (2013M-284)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background … elected Board members, is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year are approximately $473,000 in the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Housing Authority Administrative Expenditures (2016-MS-2)
… - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town of Hempstead , … of Audit The purpose of our audit was to determine whether housing authorities were adequately controlling and … January 1, 2012 through November 25, 2015. Background Housing authorities are public corporations that generally …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … located in Westchester County, and provides education to students from a residential treatment center as well as day students …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial activities for the … The District, which provides refuse and recycling pickup to over 50,000 residents and some commercial properties, is … and provided certain benefits without authority to do so. The Treasurer did not prepare bank reconciliations in …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… is located in Niagara County. The Town is governed by the Town Board, which is composed of five elected members, … stand bank account and were not reviewed and approved by the Board, or recorded in the financial system. Town … stand cash receipts and disbursements are accounted for by the Supervisor. Ensure that concession stand disbursements …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Ordinary Death Benefit – Special 20- and 25-Year Plans
… not receive a monthly pension benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … you are a Tier 2, 3, 5 or 6 member, with at least 90 days of service since last joining PFRS, and your death occurs: …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitXI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… acknowledgment applies to the signature of the contractor with whom the State is doing business. It is not necessary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureTown of Lenox - Real Property Tax Exemption Administration (2018M-242)
… supporting documentation (e.g., applications, renewal forms, income support and military records) to verify …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Fort Plain Central School District - Claims Audit Process (2018M-50)
… controls over claims processing, we performed limited testing to determine if these procedures were being followed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… supporting documentation (e.g., applications, renewal forms, income support and military records) to verify …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230