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LaGrange Fire District – Board Oversight (2014M-127)
… December 13, 2013. Background The LaGrange Fire District is a district corporation of the State, distinct and separate … Town of LaGrange and the County of Dutchess, in which it is located. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Oswego County – Transfer Station Cash Receipts (2015M-334)
… Oswego County is located in central New York State and has a population of approximately 122,000. The County, … Solid Waste which is responsible for providing recycling and solid waste services to residents, businesses and commercial waste haulers. In 2014, the Department …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Access-A-Ride Accident Claims (Follow-Up)
… by traditional carriers decreased and reliance on the black car services and taxis increased. The number of … there was an unquantified liability risk associated with black car services and taxis that was expanding and was not …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Purpose of Audit The purpose of our audit was to determine whether Department officials ensured that … without independent oversight. Department officials have not adopted written financial policies or procedures … prior to payment approval. The Department does not have a code of ethics as required by statute. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesRandolph Central School District – IT Asset Management (S9-22-22)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 9 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… central treasurer properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mAbout this Report – 2023 Financial Condition Report
… the 26th year when it received the Award for Outstanding Achievement in Popular Annual Financial Reporting from the …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportVillage of Tannersville – Water Department Operations (2016M-417)
… Purpose of Audit The purpose of our audit was to review the Village’s water department … June 1, 2015 through June 22, 2016. Background The Village of Tannersville is located in the Town of Hunter in Greene …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Chenango Forks Central School District – Financial Condition (2014M-98)
… is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in Chenango County, and is governed by the Board of Education which comprises …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Carlisle – Fund Balance (2017M-106)
… The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is … Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The … a fund balance policy or comprehensive long-term financial and capital plans specifying the Town’s objectives and goals …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Scriba – Board Oversight (2017M-83)
… officials used competitive methods when procuring goods and services and complied with statutes related to conflicts of interest, … were levied in accordance with local law requirements, and whether Town officials adequately safeguarded critical …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
… the past two years was approximately 38 million gallons, or 40 percent of total production. Inaccurate master meters …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Town of Wolcott – Financial Management (2020M-131)
… budgets and did not maintain reasonable levels of fund balance. Did not adopt a multiyear financial and capital plan … a written policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Town of Carmel – Selected Financial Activities (2015M-201)
… Background The Town of Carmel is located in Putnam County and has a population of approximately 34,000. The Town is … fuel consumption or perform monthly fuel reconciliations and officials were unaware that gasoline worth $51,900 was … issuing confirming purchase orders after obtaining goods and services. The Recreation Director did not ensure that …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Mount Morris – Justice Court (2012M-129)
… oversight and balanced their checkbooks to ensure that cash was properly safeguarded. However, the Justices did not …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Town of Oppenheim – Town Clerk Operations (2014M-248)
… of Audit The purpose of our audit was to examine the Clerk’s operations for the period January 1, 2013 through March 31, 2014. Background The Town of Oppenheim is located in Fulton County and has a … monthly bank reconciliations and accountabilities. Prepare reports and present them to the Board in a timely manner and …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248State Police Bulletin No. SP-113
… of the Laws of 2009 which implements the Agreement between New York State and the Police Benevolent Association and … code of PAY/CSL (Pay Rate Change/Correct Salary) with the new salary only if the employee was subsequently returned to … after the effective date of the increases as a result of new military orders, OSC will recalculate the amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-113-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… to ensure that financial activity is properly recorded and that Company moneys are safeguarded for the period … which is responsible for the Company’s overall general and financial affairs, consists of the President and seven elected Directors. As of the end of the 2012 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mFood Metrics Implementation (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Food Metrics Implementation 2017S18
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-followAccuracy of Reported Cost Savings
… the Medicaid Inspector General's reported cost savings for calendar years 2008 through 2012. This audit covers the … based on historical and current Medicaid claims data. For calendar years 2008 through 2012, OMIG reported cost savings … the Medicaid Inspector Generals reported cost savings for calendar years 2008 through 2012 …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savings