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Contract Advisory No. 26
… on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department or agency thereof where … in the case of a joint bid each party thereto certifies as to its own organization, under penalty of perjury, that the … and provides annual sexual harassment prevention training to all of its employees. Such policy shall, at a minimum, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … is an independent public benefit corporation created to promote, develop and assist industrial, manufacturing, … businesses accountable for delivering promised benefits to the community in exchange for tax abatements. Officials …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly recorded and … and Secretary. Company expenses for January 1, 2012 to October 8, 2013 included the following major categories: …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Purpose of Audit The purpose of our audit was to review the Sullivan County Industrial Development Agency … of Taxes (PILOT) Program for the period January 1, 2012, to April 10, 2013. Background The overall goal of IDAs is to advance the job opportunities, health, general prosperity, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream … approved, monitored and paid, and no procedures were taken to ensure the lowest possible cost was paid for 18 of 28 … Recommendations Create policies and procedures relating to monitoring projects, even if some oversight has been …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Ordinary Death Benefit – Special 20- and 25-Year Plans
… (with or without pay); While you are receiving workers’ compensation or other employer-funded benefits (up to two … has not been terminated by resignation, employer action, retirement or any other means while receiving those benefits; … authorized medical leave of absence or receiving workers’ compensation or other employer-funded benefits, provided you …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitHousing Authority Administrative Expenditures (2016-MS-2)
… complete report - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town … and Rome . Purpose of Audit The purpose of our audit was to determine whether housing authorities were adequately … corporations that generally provide affordable housing to citizens with lower incomes. Housing authorities around …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Did not implement our prior audit’s recommendations 1 to improve their budgeting practices and ensure surplus fund … more than $2 million a year. Allowed surplus fund balance to exceed the statutory limit of 4 percent. As of June 30, … restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… resolutions to ensure that employees are paid only the salary and benefits to which they are entitled. Ensure that …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Town of Minetto – Financial Condition (2013M-284)
… condition of the general, highway and lighting district funds has diminished in recent years, resulting in fiscal … stress. As of December 31, 2012, the general and highway funds reported unexpended fund deficits of $24,853, and … and the lighting district fund had unexpended surplus funds of only $2,598. The Board does not receive monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Clifton Park Water Authority , Cortland County Industrial Development Agency , … independent contractor. Otsego County – Cost of Temporary Housing Costs associated with the department of social …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Town of Big Flats – Financial Management (2013M-170)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located … Key Findings Even though the Board received monthly budget-to-actual reports from the Supervisor, it did not develop and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… $106,542 in unsupported cash disbursements were made to six Board members and the Chief. $44,820 for domestic … Nashville, Tennessee. $32,093 for service and maintenance to vehicles the Company did not own or could not provide … for Christmas gifts that included, but were not limited to, gift cards, clothing, drones and video games. $10,853 for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … In March 2024, the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key … claims and supporting documentation and transmit an order to pay claims. Ensure that claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Maine-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 … the tax levy as low as possible. However, they were able to do so only by continually appropriating fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … located in Westchester County, and provides education to students from a residential treatment center as well as … procedures and additional reconciliation and verification to ensure that the original bills were accurate. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialWallkill Central School District – Claims Auditing (2023M-52)
… adequately supported, properly authorized, approved before payment, for valid purposes and properly reported to the … adequately supported, properly authorized, approved before payment, for valid purposes and properly reported to the … and supporting documentation before approving them for payment. Ensure the claims auditor report provided to the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls over recreation … information technology for the period February 1, 2009, to June 5, 2013. Background The Town of Wheatfield is located … stand, totaling $12,229 for the years 2010 through 2012 to the Supervisor. Disbursements were made directly out of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013m