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Bradford Central School District – Financial Management (2016M-253)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial … Bradford Central School District is located in the Towns of Bath, Bradford, Urbana and Wayne in Steuben County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Connetquot Central School District – Financial Condition (2015M-98)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Opinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency … may apply surplus surcharge monies toward the payment of interest andor principal on serial bonds …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Hewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring … The Board has not adopted policies and procedures for remote access and breach notification. The District does not have a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtRensselaer County – County Bridge Maintenance (S9-13-6)
… Key Findings The County does have a written plan for bridge maintenance; however, it has not been formally … The County does not track maintenance and repairs by bridge, which could make it more difficult to determine when it is more economical to replace rather than repair a bridge. Key Recommendation Record and monitor repairs and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Village of Mount Morris – Treasurer’s Office (2013M-65)
… February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, … a population of approximately 3,000 residents. The Village is governed by a Board of Trustees, which comprises four … monthly and annual financial reports. The Treasurer is responsible for the oversight of the Firm and the billing …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… 30, 2016. Background The Wassaic Fire District (District) is a district corporation of the State, distinct and separate … from the Town of Amenia, in Dutchess County. The District is governed by an elected five-member Board of Fire … or document the rationale in instances when competition is not sought. Ensure written agreements are made with …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Village of Afton – Claims Auditing and Disbursements (2023M-177)
… the Village of Afton (Village) Board properly audited claims and monitored non-payroll disbursements. Key Findings … result, payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the 98 claims … the Village of Afton Village Board properly audited claims and monitored nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… cash disbursements, fundraising or the audit of claims. Bingo operations did not follow applicable regulations. … procedures to ensure compliance with State regulations for bingo operations. Establish procedures for each fundraiser …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesOpinion 97-8
… A city is not required by general State statute to accept only vouchers which have been certified. You ask whether a city is required by State law to accept only vouchers which have been certified by the claimant. There is no State statute applicable to cities generally which requires certification or …
https://www.osc.ny.gov/legal-opinions/opinion-97-8College of Fredonia – Selected Employee Travel Expenses
… with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 … complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesTown of Prattsville – Justice Court (2012M-243)
… a proper bank reconciliation and accountability analysis on a monthly basis. Ensure that deposits of all moneys …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243State Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively." Central Valley … tested, confirming that the district's control system is not working properly. Records reviewed contained 16 errors … 3.7 percentage points. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… County) The board did not approve the disposal of assets with a book value of $4,483. Auditors found that district …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Opinion 89-53
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or … among fire companies in a multi-company fire department) INSURANCE LAW, §§9104, 9105: Where foreign fire insurance tax moneys are distributed in accordance with …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Cost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… implement control systems to make sure better production and delivery information can guide investment … produced. Controls to avoid errors in transferring daily production records to monthly reports. Sufficient production records for extended periods of time. Water …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemMonitoring the Green Innovation Grant Program
… monitoring projects awarded under the Green Innovation Grant Program (GIGP), and if grant recipients are substantively completing projects per … green roofs, permeable pavements, and cisterns. In their grant application, grantees describe how they plan to … monitoring projects awarded under the Green Innovation Grant Program and …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programDiNapoli Reaches Agreement With Mattel Inc. on Political Spending Disclosure
… one of the world's largest toy manufacturers, has agreed to the New York State Common Retirement Fund's (Fund) request … stockholders' meeting. "I commend Mattel for agreeing to voluntarily disclose its political spending," said … bottom line at risk." "The Mattel agreement brings to 161 the number of companies that have reached political …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-reaches-agreement-mattel-inc-political-spending-disclosureNewark Housing Authority – Information Technology (2017M-282)
… to adequately safeguard information technology (IT) assets for the period April 1, 2015 through August 22, 2017. Background The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, … individuals and families. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.8 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Town of Canaan – Board Oversight (2017M-183)
… is available. Remit all tax collections to the Supervisor at least once each week. Annually audit, or retain an …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183