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Dansville Public Library – Procurement (2015M-225)
… The Dansville Public Library is located in the Towns of North Dansville, Conesus, Groveland, Ossian, Sparta, Springwater and West Sparta in Livingston County and the Towns of Dansville and Wayland in …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Town of Saugerties – Justice Court Operations (2015M-47)
… The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which … Court collected approximately $1 million in fines, fees and surcharges during our audit period. Key Findings The Justices did not perform adequate bank reconciliations and accountability analyses. Neither Justice reconciled bail …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… accounting of the Company’s revenues, expenses and all cash balances. Ensure that fundraising revenue is properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mTown of Corning – Financial Condition (2020M-13)
… revenues (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for … actual expenditures. Did not develop multiyear financial and capital plans or adopt a reasonable fund balance policy. … The Board should: Ensure the estimates for revenues and appropriations are reasonable based on historical or …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Town of Broadalbin – Leave Accruals (2014M-88)
… 31, 2013. Background The Town of Broadalbin is located in Fulton County and has a population of approximately 5,260. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Truxton Fire District – Board Oversight (2022M-123)
… – pdf] Audit Objective Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not … Determine whether the Truxton Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Beacon City School District – Information Technology (2023M-143)
… accounts reviewed, the oldest of which was last used to log into the network in June 2012 as of September 21, 2021. The accounts included: 153 student …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/beacon-city-school-district-information-technology-2023m-143DiNapoli Statement on NYC's 2025 Budget Modification
… that were canceled last year and make up for cost overruns on cash and rental assistance, which continue to outpace the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationSmithtown Fire District – Capital Project (2014M-231)
… in which it is located. The District covers nearly 18 square miles and services approximately 50,000 residents with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … in the Village of East Aurora in Erie County. According to the bylaws, a 13-member Fire Council is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialWebster Central School District - Financial Condition (2018M-109)
… the District’s finances by adopting realistic budgets and ensuring unrestricted fund balance remained within … balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and 7.7 percent. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Board did not audit claims; instead, the Director reviewed and initialed the claims and then forwarded them to a Board-designated Trustee who … The Director did not approve 13 claims totaling $27,143, and quotes or purchase orders, invoices and receiving reports …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Greece Public Library – Information Technology (2017M-130)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s information technology (IT) controls for the period January 1, 2016 through June 21, 2017. Background …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… which could fund over three years’ worth of expenditures. On average, actual expenditures were 39 percent less than … that reflect the District’s operating needs based on historic trends, contracts or other projections. Develop … issue. Appendix B includes our comment on the issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects … develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityFredonia Central School District - Financial Management (2018M-33)
… million over a three-year period (6.75 percent), resulting in annual operating surpluses and a fund balance increase of … Recommendations Adopt budgets using realistic estimates for appropriations and the amount of fund balance to be used … to within the statutory limit and use the excess funds in a manner more beneficial to residents. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Town of Athens - Town Clerk/Tax Collector (2018M-41)
… and County Treasurer (Treasurer) in a timely manner. For example, the Clerk collected tax payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Erie County Water Authority – Information Technology (2018M-9)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials adequately … years and 377 accounts that have never been used. Five of 10 tested employees visited social media, shopping websites … and personal email, which could expose the network to virus attacks or compromise systems and data. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9CUNY Bulletin No. CU-323
… Purpose To inform CUNY payroll staff of new PayServ codes to use when submitting … Action/Reason code SVI and Additional Pay earn code ADF Payroll Register and Employee’s Paycheck/Advice The … earn code and the payment amount will be displayed on the payroll register. The earn code description and the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunyOpinion 97-24
… they have been approved as members of the fire company and are subject to call for whatever duties may be assigned under the rules and regulations of the department or company. You ask whether … of the fire company. You state that the constitution and by-laws of the fire company provide that the auxiliary is …
https://www.osc.ny.gov/legal-opinions/opinion-97-24