Search
Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… 1, 2012 through December 10, 2013. Background The Le Roy Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally … Le Roy Fire Department Inc Oversight of Fire Department Finances …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025New Suffolk Common School District – Selected Financial Operations (2013M-197)
… through vendor disbursements as if he were an independent contractor rather than through payroll. This included an …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… or a two-year savings of $57,800. The Superintendent of DPW does not review wastewater lab reports and neither he nor … review of the sewer camera log maintained by the Village DPW from July 5, 2011, through November 13, 2012 documented …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… 1, 2010, through April 30, 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County and had a population of 1,425 … Village of Huntington Bay Compensation of Officials and Credit Cards …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Village of Endicott -- Budget Review (B17-4-7)
… 2017-18 fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 … with the fiscal year during which the local government is authorized to issue obligations and for each subsequent … an override local law, to avoid adopting a budget that is not in compliance with the tax levy limit. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Opinion 98-5
… [3], 801, 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a … opinion. You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest … (b) audit bills or claims under the contract; or (c) appoint an officer or employee who has any such powers or …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… However, we found that 117 of the 152 checks only had one signature instead of the two required signatures. During …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Circleville Fire District – Board Oversight (2013M-343)
… accordance with Board policy. The Board has not adopted an online banking policy and has not entered into an agreement … bank for electronic transfers. The treasurer performed online transactions without Board oversight and bypassed … records since 2008 and has never had its length of service award (LOSAP) program audited. Key Recommendations Audit all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Village of Upper Brookville – Justice Court (2013M-160)
… adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, … The Justices did not provide sufficient oversight of the court clerk to ensure that deposits were made within 72 hours of receipt. The court clerk usually prepares and makes bank deposits only …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Town of Newfield – Selected Financial Activities (2013M-2)
… of our audit was to review selected financial activities for the period January 1, 2011, to June 11, 2012. Background … The Town of Newfield is located in Tompkins County and has a population of about 5,000 residents. The Town is governed … remedy potential causes of significant discrepancies in a timely manner. Ensure that all water usage is billed …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Contract Advisory No. 3
… Date (“RAB Date”) field on the Single Transaction Summary (STS) or the AC340-S submitted with the contract document. … the agency would enter 1/1/13 in the RAB Date field of the STS or AC340-S. References: Additional information about …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemContact Update Online Help
… the contact information needs to be updated, choose Edit. Update the information as necessary, being sure to use …
https://www.osc.ny.gov/contact-update/online-helpState Agencies Bulletin No. 815
… State University Construction Fund BU96 IOLA (Interest On Lawyer Account) Fund BU98 Elected officials and employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/815-cash-merit-awards-managementconfidential-employeesTown of Perth – Conflict of Interest (2024M-142)
… approved the claim because the Supervisor had approved it. Key Recommendations The audit report has five …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142City of Rye – Boat Basin Fund (2013M-289)
… fund. Although the cost allocation was updated in 2001, it has not been updated since that time. The City increased …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Village of Munnsville – Financial Operations (2012M-239)
… $157,000 in the general fund. Key Findings The Board has not maintained an adequate level of unassigned fund balance … and $999, respectively, of fund balance that they did not have. The Board also has not exercised effective oversight of … an officer, employee, or independent public accountant do so. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Cassadaga Valley Central School District – Financial Condition (2013M-249)
Cassadaga Valley Central School District Financial Condition 2013M249
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Opinion 88-6
… employees. In addition, although benefits under the plan vest immediately and in full, they are not payable until the …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Public Safety Overtime
… safety overtime performed as a special duty assignment, on or after July 1, 2019 by: Active members of the Police and … special duty assignments, the employee is considered “on duty” by the participating employer and remains covered …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeVillage of Woodridge – Financial Condition (2013M-172)
… funds. The Board has also recently implemented cost saving ideas including improving the insulation of the highway …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172