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Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Rhinecliff Fire District – Board Oversight (2024M-154)
… whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial operations. As a result, the Board hindered …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost of approximately … one or more of the following exceptions: For all 90 capital assets reviewed, certain key information such as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryElectronic Documents Submission System (EDSS)
… of the Electronic Documents Submission System EDSS a new service that allows …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… and reported and that Company moneys were safeguarded for the period January 1, 2012 through December 31, 2013. … and reported expenses totaling approximately $33,500 for the 2013 fiscal year. Key Findings The Treasurer does not … receipts journal and retain supporting documentation for all cash receipts and disbursements. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… of the State, distinct and separate from the Towns of Rotterdam and Princetown, in Schenectady County, and the Town … Rotterdam Princetown No 5 Fire District Internal Controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… and reported and that Department moneys are safeguarded for the period January 1, 2012 to September 5, 2013. … the Treasurer. The Department’s budget totaled $174,935 for the 2013 fiscal year. Key Findings The Board generally … that the Board is adequately reviewing and approving all claims prior to payment or that a semi-annual audit is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsTown of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Village of West Hampton Dunes – Financial Operations (2013M-390)
… properly monitored the Village’s financial operations for the period June 1, 2011 through December 31, 2012. … executive officer. General fund expenditures reported for fiscal years 2011-12 and 2012-13 were $1,337,445 and … Because the procurement policy does not address methods for selecting professional service providers, Village …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390City of Olean – Budget Review (B1-14-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1141 …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1More About This Retirement Plan – State Police Plan
… by Article 14 benefits. View your Article 14 plan book for more information. This publication has made reference to … rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planTown of Lockport – Justice Court (2018M-36)
… Recommendations Ensure accurate accountability analyses are prepared on a monthly basis. All cash on hand and on … fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of Oswego – Financial Condition and Information Technology (2017M-290)
… safeguard the Town’s information technology (IT) resources for the period January 1, 2016 through June 30, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2 million. Key Findings The … Adopt a disaster recovery plan and policies and procedures for breach notification and data back-up. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Travel Advisory No. 3
… Subject: Travel Manual Update Guidance: This advisory is intended to notify agencies of updates to the OSC Travel … Travel Status When an employee is on assignment at a work location 35 miles or more from both their official … eligible for an insurance claim, the employee renting the car must report the accident immediately to the local …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateOpinion 97-17
… 1953, CHAPTER 768 (MCKINNEY'S UNCONSOLIDATED LAWS, §6211, et seq .): The board of trustees of a city and county public … officers. Article 18 of the General Municipal Law (§800 et seq .), as amended by chapter 813 of the Laws of 1987, … as amended (see McKinney's Unconsolidated Laws, §6211 et seq .). The governing board of a county which establishes …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 95-6
… imposed by town justice with respect to violations of traffic control signals and speed limits in suburban town) -- … in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to State Comptroller … to violations of a suburban town's speed limits and traffic control signals) -- Vehicle and Traffic Violations …
https://www.osc.ny.gov/legal-opinions/opinion-95-6New York’s Economy and Finances in the COVID-19 Era
… of Health and Human Services extended the emergency declaration into the first quarter of 2021. Enhanced funding …
https://www.osc.ny.gov/reports/covid-19-october-14-2020Opinion 89-26
… officers or employees of the fire district complete and file annual financial disclosure statements. You ask whether … fire district officers are required to complete and file annual financial disclosure statements. Chapter 813 of … local political party officials required to complete and file the annual statement of financial disclosure. In the …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Peekskill City School District – Financial Condition (2015M-191)
… review the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background The Peekskill City School District is … Key Recommendation There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191