Search

Georgetown Fire District – Board Oversight (2014M-264)

… adequate oversight of the District’s financial operations for the period January 1, 2013 through April 30, 2014. Background The Georgetown Fire District is a district corporation, distinct and separate from the Town … that annual financial reports were prepared and filed in a timely manner. The Board did not annually audit the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264

Examination of Travel Expenses

… Purpose This is a continuation of our examination detailed in Report 2015-BSE1-04 , which outlined our findings … and his main work location. Department officials informed us that on May 8, 2017, the employee’s assignment ended at …

https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expenses

Travel Advisory No. 2

… be designated in the best interest of the State and not for the convenience of an employee or to maximize travel … are appropriate. This includes assessing designations for employees in telecommuting scenarios. There may be … which may be a significant and unexpected tax liability for the employee. Chapter XIII , Section 6 - Potential Tax …

https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travel

Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)

… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District Board of Commissioners developed an adequate control environment to …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-board

Contract Advisory No. 25

… centrally organized  Since the launch, 41 agencies have signed up for EDSS access and are actively using the …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edss

Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)

… from the Town of Galen and the Village of Clyde, located in Wayne County. The District, which is governed by an … Recommendations Adopt policies and procedures to assist in budgetary control, including Board review of budget status …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technology

Brookhaven Fire District – Procurement and Information Technology (2014M-339)

… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339

Town of Owego – Shared Services Facility Capital Project (2022M-42)

… of the Project’s overall scope and cost prior to the Project’s authorization, the Project is expected to … Closely oversee the remainder of the Project and determine how to finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …

https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42

Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)

… former Director appears to have been affiliated, resulting in a potential conflict of interest. The Assistant was not …

https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-over

Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)

… budgeting practices, and its resultant financial condition for the period January 1, 2009, to December 31, 2012. … four elected members and an elected Town Supervisor. For the 2012 fiscal year, the Town’s budgeted appropriations … Recommendations Establish a policy and develop procedures for preparing realistic and structurally balanced budgets, …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27

State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget

… Fiscal Year (FY) 2025 Preliminary Budget: “The release of New York City’s $109.4 billion FY 2025 preliminary budget … economic growth, which requires vigilant monitoring of finances and management of operations. A take down of larger-than-historical …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budget

Village of Islandia – Overtime (2023M-121)

… Ninety-five percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 percent and 49 percent of their budgeted salaries, …

https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121

Rapids Fire Company – Credit Cards (2023M-86)

… charges made during the audit period) lacked documentation to support the purchases, confirm whether the purchases were … Officials allowed an individual that was not authorized to use a Company credit card to make 19 purchases totaling … to payment. Officials agreed with our recommendations and have indicated they plan to initiate corrective action. … …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86

Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)

… 76 percent of non-recurring journal entries were made 70 days after the transaction took place. 60 percent of …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32

Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)

… compared billings totaling approximately $3.2 million for all five school districts of residence to revenues received … the relevant factors included in the calculation for all five final billings to the school districts and did not …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174

Village of Belmont – Water and Sewer Operations (2014M-101)

… $20,962; only two accounts for $238 were being relevied on the tax roll. The Clerk-Treasurer does not maintain … Ensure that unpaid water and sewer bills are relevied on the tax roll to enforce payment. Ensure that the …

https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101

City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)

… ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and officials …

https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020m

VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables

… Section 115 of the State Finance Law authorizes the establishment of cash … may be established for petty cash, travel, confidential payments, special payments, and professional services. … well as provide for the maximum utilization of the State’s cash. Guide to Financial Operations REV. 03/29/2017 … …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overview

New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal

… New York State Comptroller Thomas P. DiNapoli released the … that will require careful balancing with other state and local funding needs and available resources, now and into the … release a more detailed analysis soon.” Track state and local government spending at Open Book New York . Under State …

https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposal

Village of Fairport Industrial Development Agency – Board Governance (2015M-195)

… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and … commercial loans and exemptions from certain taxes, to attract, retain and expand businesses within the Village … payments from long-term leases that were executed prior to statutory amendments that require IDAs to return such …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-board