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Village of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance service billing procedures for the period January … Village of Medina Ambulance Service Billings 2014M326 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Accounts Payable Advisory No. 21
… Units of new guidelines for referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice … bulk load) must reference the appropriate Master Contract ID in the Master Contract ID field on the voucher. For more information on referencing …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsUnified Court System Bulletin No. UCS-305
… affected: Civil Service Employees Association Bargaining Unit 87 Unrepresented Graded Non-Judicial Employees … Addl Earnings: See OSC Actions End Date: 03/29/2023 OR the last date the employee is in an eligible position (see … Addl Earnings: See OSC Actions End Date: 03/29/2023 OR the last date the employee is in an eligible position (see …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… for a second school district at the same time before his scam was discovered by State Comptroller Thomas P. DiNapoli’s … for a second school district at the same time before his scam was discovered by State Comptroller Thomas P DiNapolis …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… All cash advance accounts must only be reimbursed for appropriate, allowable and documented State expenses. Reimbursements to cash advance … For reimbursements other than a salary advance, agencies must submit an AP Voucher charging the appropriate account … All cash advance accounts must only be reimbursed for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… funds allowed the former Central Treasurer (Treasurer) to use funds donated for scholarships and funds collected from other revenue sources to conceal misappropriated and missing money. $6,982 is … by the Chautauqua County District Attorney and pled guilty to stealing $6,982 from the District on January 6, 2022. She …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andLockport City School District - Procurement (2021M-198)
… complete report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured … Determine whether Lockport City School District District officials procured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… – pdf] Audit Objective Determine whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate … Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For … audit hannibal fire company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… the safety plan annually by September 1 after holding a 30-day public comment period and a public hearing. The Chief Emergency Officer must ensure that: The safety team develops a plan and annually reviews and updates it prior to board approval. The safety plan includes …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Town of Hurley – Transfer Station Collections (2024M-132)
… station collections were adequately supported, recorded and remitted in a timely manner. Key Findings We determined that transfer … period, the former transfer station Manager’s (Manager) remittances to the Town Clerk (Clerk) exceeded the amounts … were adequately supported recorded and remitted in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132County of Rockland – Budget Review (B6-16-19)
… 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61619 …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19City of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of audit services and the effectiveness of … City of Lockport Independent Audit Services 2014M238 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… services in parts of the Towns of Ghent and Claverack in Columbia County. The Company is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… a faculty auditor to reconcile the central treasurer’s books with the ECA clubs’ books. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraFalconer Central School District – Financial Management (2016M-146)
… Falconer Central School District Financial Management 2016M146 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Vestal Central School District – Financial Condition (2014M-08)
… Purpose of Audit The purpose of our audit was to assess whether the Board and District officials developed … reasonable budgets. Revenue estimates were generally close to the actual revenues received. However, over the last five … did not use any of the appropriated fund balance planned to finance operations. Although the Board and administration …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Town of Genesee Falls – Fiscal Stress (2013M-146)
… to evaluate the Town’s financial condition for the period January 1, 2011, through May 7, 2013. Background The Town of … the highway fund balance declined from $83,179 at January 1, 2011 to a deficit of $38,059 at December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Purpose of Audit The purpose of our audit was to examine the School’s process for … 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo … Buffalo Academy of Science Charter School School Building Lease 2013M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… 2012 through December 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in Nassau … Village of Bellerose Procurement and Cash Receipts 2014M218 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely … Administration to determine what to do about the pending tickets and whether the oldest ones are still enforceable or …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208