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Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… audit of all claims prior to payment, unless allowed by Town Law to be paid prior to audit, to ensure they are …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Town of South Bristol – Financial Management (2015M-140)
… operations for the period January 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in … operations for the period January 1 2014 through May 20 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Otisco Fire District – Financial Operations (2016M-415)
… with OSC within 60 days after the close of the fiscal year. Ensure that an independent accountant performs an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Town of Locke – Financial Condition (2020M-111)
… Town’s financial condition. As a result, it levied more taxes than necessary to sustain operations. The Board did not … expenditures, needed reserves and/or reducing property taxes. Establish budgeting, fund balance and reserve policies …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Town of Clifton – Financial Management (2014M-217)
… deficiency of approximately $325,000 at the end of fiscal year 2013. The Supervisor did not provide sufficient …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… whether the District is providing transportation to eligible nonpublic school students. Key Findings District … whether the District is providing transportation to eligible nonpublic school students …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mTravel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage Detail page …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageTown of Barton – Financial Planning (2015M-52)
… Purpose of Audit The purpose of our audit was to assess the Board’s financial planning … 1, 2013 through October 28, 2014. Background The Town of Barton is located in Tioga County and has a population of … The purpose of our audit was to assess the Boards financial planning …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Wading River Fire District – Gasoline Credit Cards (2017M-5)
… was to examine the District’s gasoline card purchases for the period January 1, 2015 through June 30, 2016. … credit card use and monitoring. The credit card policy does not identify the number of cards to be issued or the … credit cards, when and how they can use the cards and what documentation is required. Limit the number of gasoline …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Town of Darien – State Contract Loader Purchases (2013M-88)
… Town officials did not obtain the relevant State contract price lists, apply the appropriate contract discounts, or … two loaders. Key Recommendations Request the appropriate price lists from the vendor when purchasing equipment on …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… (City) properly planned and monitored the Joint Sewage Treatment Facility Capital Project (Project). Key Findings … Daily onsite personnel Leak testing results for treatment lines Concrete inspection and testing results, … City properly planned and monitored the Joint Sewage Treatment Facility Capital Project Project …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Geneva Housing Authority – Cash Receipts (2015M-160)
… the maximum amount to be held before deposit or require daily deposit of all receipts. Ensure that user access rights …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160York Central School District - School District Website (S9-19-35)
… documents to make informed decisions. Officials did not post the: Final annual budget. Budget information – with … decisions. Key Recommendations District officials must post required information to the District website: Final …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Shelter Island Union Free School District - Fund Balance (2020M-23)
… from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not used to fund operations … employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23State Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… Thomas P. DiNapoli released a statement today after the arrest of Muge Ma following a joint investigation by his office, United States Attorney Geoffrey Berman and the FBI. “At a time when so many New Yorkers are … DiNapoli said. “I thank United States Attorney Berman and the FBI for working with my office to hold this scammer …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… complete report - pdf ] Audit Objective Determine whether the Board of the Town of Clarence Industrial Development Agency (CIDA) … Determine whether the Board of the Town of Clarence Industrial Development Agency CIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectVillage of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Village of Hillburn is located in the Town of Ramapo in Rockland County and is governed by a three-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… report - pdf ] Audit Objective Determine whether the Town of Shelby (Town) Supervisor (Supervisor) adequately performed … balance. The variances ranged from more than $1 million as of January 1, 2017 to $153,000 as of December 31, 2020. Provide the Board with adequate monthly …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121