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Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… the general fund a net total of $40,000 from the capital reserve which had not been repaid as of the end of 2014. The … by Board resolution before being overspent. Ensure that reserve funds are expended for the purpose for which a reserve was established and return the $40,000 owed to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… 31, 2014. Background The Schenectady County Industrial Development Agency is an independent public development corporation whose purpose is to promote, develop … Schenectady County Industrial Development Agency Project Approval and Monitoring 2014M338 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … providers to ensure that they are paying the best possible price for utilities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five … Richmond Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsHousing Authority Administrative Expenditures (2016-MS-2)
… the following housing authorities: Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . Purpose of Audit The purpose of our audit was to determine whether housing authorities …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Wayne Central School District – Financial Management (2012M-229)
… fiscal year are $41.3 million, which are funded primarily with State aid, sales tax, real property taxes, and grants. … approximately $14 million to the District’s reserves with no documented plan or justification for their excessive …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Maine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Over the past three years, District officials have tried to maintain the same level of programs and services while … Key Recommendations Reduce reliance on fund balance as a financing source and evaluate recurring revenue sources …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49North Colonie Central School District – Claims Processing (2013M-9)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Central School District (District) is located in the Town of Colonie, Albany County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9CUNY Bulletin No. CU-276
… Purpose To explain processing of the Prepaid Legal Service Benefit … Employees in the bargaining units listed below who receive a paycheck or direct deposit advice statement dated November … Council 37 SF, SJ, SK, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, U3, U6 $107.00 PL3 Note : For employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-276-prepaid-legal-service-benefit-cuny-employeesCity of Lockport -- Budget Review (B1-15-20)
… review was to provide an independent evaluation of the City’s proposed budget for 2016. Background Chapter 332 of … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Board of Directors, appointed by the Village Board. Total expenses for the 2013-14 fiscal year were approximately …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardRichland Fire District – Board Oversight (2016M-374)
… money, was placed in the District’s general fund checking account and commingled with the District’s other funds. An … Deposit foreign fire insurance money in a separate bank account so it will not be commingled with other District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Wyandanch Union Free School District – Budget Review (B23-7-1)
… to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Town of Sidney – Budget Review (B4-13-19)
… of the cumulative deficit incurred by the Town due to expenses related to the Town-owned hospital for the fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Village of Allegany – Vehicle Fuel (2012M-308)
… Purpose of Audit The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 … Village of Allegany Vehicle Fuel 2012M308 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Town of Candor – Fund Balances (2014M-157)
… funded primarily with real property taxes, sales tax and State aid. The Town is governed by an elected Town Board …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157