Search
Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… or provide the Board with monthly financial reports. Board minutes were missing from 14 of the 20 meetings held during … disbursement. The Company did not maintain records showing how many people bought tickets or attended all fund-raising …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overComptroller DiNapoli Releases School Audits
… not seek competition for seven professional services or insurance contracts with payments totaling more than … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… thoroughly investigate variances between fuel records and tank readings. … OppenheimEphratahSt Johnsville Central …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialCounty of Cortland – Departmental Operations (2013M-157)
… of Audit The purpose of our audit was to examine the County’s departmental financial operations for the period … on the number of additional officers hired in the jail and road patrol. The County is not imposing certain …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Access-A-Ride Accident Claims (Follow-Up)
… ( 2012-S-12 ). Background Our initial report, issued on April 24, 2014, determined that between 2008 and 2012 the … traditional carriers decreased and reliance on the black car services and taxis increased. The number of reported … with federal motor carrier standards for such things as Commercial Driver’s Licensing, drug and alcohol testing, and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… initial audit issued on April 16, 2014, determined that NYC Department of Finance’s (Finance) Court Assets Department …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followOswego County – Transfer Station Cash Receipts (2015M-334)
… stickers were sold out of sequence. The number of garbage bags and disposal stickers sold each day was not indicated on … to periodically perform a physical inventory of garbage bags and disposal stickers and compare the results to …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Board appointed by the Town Supervisor. The Valley Stream Union Free School District 30 is located in the Town … Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 Green Acres Mall PILOT …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyNew York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2014 through November 30, 2015. … million in fund balance annually, which was not needed to fund operations due to operating surpluses, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… assess BOCES’ multiyear planning, including reserve funds, and software management for the period July 1, 2014 through … entity created to provide shared educational programs and services to 25 component school districts. BOCES is … describe their intentions for accumulating, maintaining and using reserve funds. BOCES officials established the …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesRochester Academy Charter School – Purchasing (2013M-144)
… July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter School is located in the City of Rochester, in Monroe …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans
… this coverage. In addition, you must have elected the benefit within one year of your appointment or within one … are over age 62 when your employer adopts this additional benefit, or if you turn 62 within one month of its adoption, … additional benefit. Once you’ve opted in, you may not opt out of this benefit while enrolled in a 25-year plan. Note: …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-hTully Central School District – Financial Management (2016M-359)
… audit was to evaluate the District’s financial management for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19.7 … regularly update a multiyear financial and capital plan for a three- to five- year period that addresses the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Town of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant … revenues of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of property is …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Town of Somers – Justice Court (2013M-198)
… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for the period January 1, 2012, to March 31, 2013. Background The Town of Somers is located …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Canton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through March 31, 2013. … $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-2872019 Annual Audit
… Purpose The objectives of our examination were to determine whether payments were appropriate and: (i) … from its Financial Management Information System to the Statewide Financial System in April 2018 and processed … $3.85 million. Key Recommendations Take necessary steps to ensure the Board and the TPAs accurately process claims …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditTown of Columbus – Budget Development Practices (2012M-225)
… highway funds to determine if the budgets were reasonable for the period January 1, 2011, to August 1, 2012. Background … members, governs the Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board … revenues in fiscal year 2012, its adopted budget for 2013 is more closely based on realistic revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Health and Safety of Children in Foster Care (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followGroton Central School District – Financial Management (2014M-288)
… audit was to examine the District’s financial activities for the period July 1, 2013 through August 21, 2014. … two schools with 833 students. Budgeted appropriations for the 2014-15 fiscal year are approximately $18.8 million. … funds have excessive balances and no plans or policies for the use of the reserves. Over the last four years, the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288