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Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)

… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … records or provide adequate oversight of the clerk to ensure that the accounting records and financial reports … The Supervisor did not present accurate financial records to the Board. The Board did not audit the Supervisor’s …

https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346

Town of Ausable – Water and Sewer District Financial Operations (2015M-274)

… districts. The Town did not enter into a written agreement with the Town of Chesterfield, which bills, collects and … districts. Enter into a written intermunicipal agreement with the Town of Chesterfield. Ensure that penalties are …

https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274

Cost-Saving Ideas: School District Auditing – Audit Committee

… members. The committee must develop and operate under a charter. Who qualifies Candidates should collectively possess … Avoiding conflict of interest ) Resources "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter template) Other auditing roles External Auditor …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committee

State Agencies Bulletin No. 1534

… Employees Employees who are Tier 5 members of ERS Plan Type 7Y Effective Dates Institution Paychecks dated January …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1534-tier-5-pensionable-overtime-earnings-limit-calendar-year-2017-employees

State Agencies Bulletin No. 1450

… agencies that the pensionable overtime earnings limit for Tier 5 Employee Retirement System (ERS) members for calendar year 2016 is $17,910.78. Background … Retirement System. Affected Employees Employees who are Tier 5 members of ERS Plan Type 7Y Effective Dates …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employees

City of Geneva – Financial Management (2015M-105)

… Purpose of Audit The purpose of our audit was to assess the City officials’ financial … 1, 2012 through March 31, 2015. Background The City of Geneva is located in Ontario County and has a population … City of Geneva Financial Management 2015M105 …

https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105

Roosevelt Fire District – Fire Station Project (2015M-163)

… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s fire station … procurement policy states that the Board does not need to solicit multiple quotes when procuring professional … project. Key Recommendations Amend the procurement policy to include the use of competitive methods to obtain …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163

Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)

… and separate from the Town of Williamson, Wayne County, in which it is located. The District is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operations

State Comptroller DiNapoli Releases Municipal Audits

… transactions were properly recorded. Town of Milo – Real Property Tax Exemption Administration (Yates County) The assessor granted 850 non-New York STAR property tax exemptions for non-municipal-owned property on …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits

Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)

… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period … Fire District No. 2 and provides fire protection services to the Town. The Department is governed by a seven-member … an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of Department …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financial

Plymouth Volunteer Fire Department – Missing Funds (2014M-50)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Department’s financial operations for the period of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50

Candor Fire District – Controls Over Financial Activities (2014M-268)

… and separate from the Town of Candor and Tioga County in which it is located. The District’s general fund budget …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268

Wyoming County – Selected Financial Activities (2015M-94)

… April 15, 2015. Background Wyoming County is located in western New York State and has a population of …

https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94

Broome County – Information Technology (2013M-351)

… personal, private and sensitive information such as bank account numbers. A breach notification policy has not been approved …

https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351

Claryville Fire District – Budgeting Practices (2014M-59)

… needs without sufficient information. The District does not have a written capital plan, with an equipment replacement schedule, to help … Require documentation supporting the budgeted need for equipment, material and supplies. Develop a written …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59

Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)

… State, distinct and separate from the Town of Wappinger in Dutchess County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014m

Hortonville Fire District – Financial Reporting (2014M-188)

… over the recording and reporting of financial activity for the period January 1, 2013 through May 9, 2014. … Board of Fire Commissioners which is responsible for the District’s overall financial management. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188

Town of Clayton - Justice Court Time and Attendance (2017M-286)

… whether the Court Clerk (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk showed no evidence of supervisory review and approval. The Clerk reported 384 …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286