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Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… ledgers. Bank reconciliations were performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: Adequate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154BOCES Milk Bidding (2018-MS-2)
… the most cost effective purchasing option. 1 U.S. Code of Federal Regulations, Title 7 Section 210.10 2 New York State …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… Key Findings The Board overestimated appropriations by as much as 9 percent and appropriated an average of $9.4 … with our recommendations. Appendix C includes our comment on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeCity of Binghamton - Water System Cybersecurity (2018M-152)
Determine whether City officials adequately safeguarded electronic access to the water system
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… records and ensure that all required reports are submitted in a timely manner. Ensure that the Treasurer annually …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Sackets Harbor Central School District - Information Technology (2019M-208)
… secure to protect the student management system (SMS) against unauthorized use, access and loss. Key Findings … adequately secure to protect the student management system SMS against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208Connetquot Central School District - Financial Management (2019M-180)
… Key Finding The District reduced its total fund balance by $12.3 million (20 percent) from June 30, 2017 to June 30, … revenues, appropriations and unassigned fund balance based on historical data and known trends. Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town of Grand Island - Information Technology (2019M-34)
… Town officials did not review the inventory of IT hardware and do not maintain an inventory of software or …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Hortonville Fire District – Financial Reporting (2014M-188)
… located in Sullivan County. The District is governed by an elected five-member Board of Fire Commissioners which … The Board should segregate the duties performed by the Secretary-Treasurer, if practical, or provide more …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if controls were adequate to ensure that financial activity … for 2013 totaled $222,263. Key Findings The Treasurer does not prepare and present detailed financial reports to the Board. The Board does not perform an annual audit of the Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Background The Pultneyville Fire District is a district corporation of the State, distinct and separate from the Town …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… was properly recorded and Department money was safeguarded for the period January 1, 2014 through January 31, 2015. … who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The Department is governed by a Board of … Directors, and the members elect a Treasurer. Expenditures for 2014 totaled approximately $95,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overYork Fire Department – Controls Over Financial Activities (2014M-112)
… Purpose of Audit The purpose of our audit was to examine the … operations. The Department is governed by a five-member Board of Directors. The Department’s revenues and expenses for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the … consisting of four officers, is located in Chenango County and provides fire protection services to Plymouth Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50State Comptroller Thomas P. DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audit was … New York State Comptroller Thomas P DiNapoli today announced the following school district audit was issued …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditState Comptroller DiNapoli Releases School District Audit
… The savings would have covered the district’s average gasoline and diesel fuel purchases for almost 11 months. …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditState Comptroller DiNapoli Releases School District Audits
… not audit and approve claims before payment as required. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Division of Housing and Community Renewal Bulletin No. DH-29
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees in Bargaining … dated 1/9/08 OSC Actions Dues (Code 224 ) and Agency Shop Fee (Code 230 ) deductions are based on an employee’s … responsibility to change the employee’s Dues or Agency Shop Fee when an employee changes the percentage of time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andFire District Information: Fire District Training Providers
… Frank T. Simeone (845) 357-2660 ext. 100 [email protected] 139 Lafayette Avenue, P.O. Box 177 Suffern, NY 10901 Course …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersOpinion 88-30
… benefited to be assessed for costs of the district) -- Connections (requiring property owners to connect to a … promoting the health, safety and general welfare of the community, not inconsistent with existing law. Based on the … public health, safety or welfare are at risk (25 Opns St Comp, 1969, p 292; see People v Butcher , 28 Misc 2d 24, …
https://www.osc.ny.gov/legal-opinions/opinion-88-30