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Selected Aspects of the Motor Carrier Safety Assistance Program
… Purpose To determine whether the Department of Transportation (Department) is taking appropriate actions … from service are making appropriate, timely repairs or corrections. This audit covers the period October 1, 2008 …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programOpinion 90-19
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … is administered by a board of fire commissioners or, where no board of fire commissioners has been appointed, … consents thereto. Section 209-d does not specify what form the required consent is to take. It has been the opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-19West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… was to assess financial controls over financial activity for the period January 1, 2012 through October 31, 2013. … The District’s general fund budget totaled $678,270 for the 2013 fiscal year. Key Finding We found that the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsState Police Bulletin No. SP-86
… automatically increase the biweekly deduction to $26.92 for dues (code 205) and agency shop fee (code 263). Note: The dues amount for Deduction Code 299 (PBA, NYS Police Inc. Special) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-86-dues-and-agency-shop-fee-increase-police-benevolent-association-new-yorkCharlotte Valley Central School District - Budget Review (B4-15-6)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Town of St. Armand – Selected Financial Operations (2017M-142)
… adequate oversight of the disbursement of Town funds for the period January 1, 2015 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings … Revenues and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Town of Lockport – Justice Court (2018M-36)
… and outstanding liabilities for any of the Court’s fine or bail accounts. Because bail reports were inadequate and … that all tickets were properly disposed in a timely manner or that fines and fees were properly collected, so the New …
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)
… of revenues and expenditures based on historical trends or other known factors. Develop and adopt multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290More About This Retirement Plan – State Police Plan
… System from July 31, 1973 through June 30, 2009, or after January 8, 2010. Members covered by the State Police … and is not a substitute for any New York State or federal law. For specific information about your benefits, …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… reviewing and approving all claims prior to payment or that a semi-annual audit is conducted. We reviewed … found that the Treasurer made disbursements with little or no oversight and disbursements totaling $50,053 were not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsVillage 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)
… are reasonable. The City did not completely implemented or resolved recommendations contained in our budget review …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… annual written financial reports to the membership or semi-annual written financial reports to the Village, as …
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)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through August 31, 2013. … elected members. The District’s budget totaled $330,888 for the 2013 fiscal year. Key Findings We found that, while … filed the District’s annual update documents (AUDs) late for the past five years and they failed to complete monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… The Board did not properly assign the Treasury duties or monitor the financial activities and documentation for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsDutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… rates to ensure they were at the lowest possible cost or ensure that invoices for electricity usage were accurate. … BOCES electricity supply expenses by almost 50 percent, or approximately $172,000, during the 28-month audit period. … supplier awarded the new bid through a competitive process or the local utility company (LUC), which could have saved …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andTown of Salina – Information Technology (2013M-256)
… Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, 2013. Background … Board members. The Town’s budgeted operating expenditures for the 2013 fiscal year were approximately $14 million. Key … concerning the duties, records and procedures required for protecting the Town’s inventory of electronic equipment. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… as recent years have shown, the financial picture can change rapidly. As the state faces outyear budget gaps … that actions are taken to improve the long-term stability of the state’s finances, while ensuring adequate funding for … before it hinders the state’s ability to adequately address future infrastructure needs. “My office will release …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetVillage of Mexico – Financial Management (2023M-170)
… Key Findings The Board did not adopt realistic budgets or manage fund balance. As a result, more taxes were levied … fund; balances ranged between $839,530 and $1.1 million, or between 109 and 124 percent of the ensuing year’s budget. Did not consider historical or known trends of revenues and expenditures when developing …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… report – pdf] Audit Objective Determine whether Dobbs Ferry Union Free School District (District) officials … to initiate corrective action. … Determine whether Dobbs Ferry Union Free School District District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtime