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Town of Humphrey – Financial Management (2013M-116)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2008, through April 8, 2013. … The elected five-member Town Board is responsible for managing Town operations. The Town’s 2013 budgeted … that overall, they were reasonable and supported, except for sales tax and fund balance estimates in the general fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Greenville Fire District - Fixed Assets (2019M-223)
… [read complete report - pdf] Audit Objective Determine if District officials … inventory list did not contain identifiable information for each asset including purchase date, purchase price, date … policy or procedures that include threshold values for recording and tagging assets and the persons responsible …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Village of Unadilla – Procurement (2022M-182)
… complete report – pdf] Audit Objective Determine whether Village of Unadilla (Village) officials used a competitive process to procure goods and services. Key Findings Village officials did not always use a competitive process … Determine whether Village of Unadilla Village officials used a competitive …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Village of Endicott – Budget Review (B4-16-7)
… adopting unbalanced budgets that include appropriations without sufficient financing sources. …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) officials properly managed and monitored building access badge accounts. Key Findings BOCES … stolen or misused, potentially resulting in unauthorized building access. BOCES officials: Did not deactivate 48 …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Harpersfield – Claims Auditing (2024M-71)
… payment. However, the abstracts did not contain sufficient details or itemization for the Board to make the necessary …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Pitcairn – Claims Auditing (2024M-69)
… report – pdf] Audit Objective Determine whether the Town of Pitcairn (Town) Town Board (Board) properly audited claims … Board did not properly audit all claims prior to payment. Of 173 claims we reviewed totaling $620,325, 96 claims … 46 claims totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Comptroller DiNapoli Releases School District Audits
… employees stored personal data, such as photos, videos and music, on district computers. And district officials did not …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… used a competitive process to procure highway goods and services. Key Findings Town officials did not: Adequately … used for inappropriate expenditures. Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over … sold and ensure all scrap metal is adequately secured and sales proceeds are recorded and accounted for. Compare fuel …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Lake George Fire Company - Cash Receipts (2015M-216)
… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… and reported and that Department funds were safeguarded for the period January 1, 2013 through December 31, 2014. … by an elected five-member Board. The Department’s revenues for 2014 included $94,000 for fire protection services. Key Findings The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
Livonia Hook and Ladder Company No 1 Inc Financial Controls 2014M001
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Comptroller DiNapoli Releases State Audits
… Metropolitan Transportation Authority (MTA): Bus Driver Licensing (Follow-Up) (2015-F-13) An initial … issued in June 2013, determined that the majority of MTA bus drivers sampled met the requirements of Article 19-A of … issued in June 2013 determined that the majority of MTA bus drivers sampled met the requirements of Article 19A of …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1165
… Employee Retirement System (ERS) to reduce 5 days worked for BU 21 employees identified as eligible for the Deficit Reduction Plan for the Administration paychecks dated June 20, 2012 and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21Broome County – Financial Condition (2013M-224)
… million for the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key Finding County officials did not …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Emergency Service Communication Surcharges (2017-MS-4)
… responsible for E911 expenditures. Under a new law enacted in December 2017, wireless surcharge payments will be made to …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Clinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… reported by Clinical Associates of the Finger Lakes (CAFL) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. These reimbursement rates are based on financial information, including costs, that CAFL reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualSUNY System Administration Office – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse The …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… Improprieties at the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, … contracts and payments to vendors for purchases of food products that occurred between January 1, 1996 and … former Center Director Howard Dean, his staff, and various food vendors complied with State laws relating to ethics and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesEligibility, the Benefit and Filing – Police and Fire Plan
… 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service … early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 Members: You must have at least five years of service …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filing