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Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mLake George Fire Company - Cash Receipts (2015M-216)
… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Department is a not-for-profit corporation incorporated in 1929, located in the Town of Hamlin, Monroe County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Purpose of Audit The purpose of our audit was to determine if Department controls were adequate to ensure that financial activity was properly recorded and … monthly bank reconciliations. Key Recommendations Adopt a system of internal controls over Department operations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over financial … in Livingston County and provides fire protection services to the Town. The Company’s administrative Board comprises … provide written disclosure of his ownership interest in a business used by the Company. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial Operations REV. 12/17/2014 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsVillage of Sinclairville – Water Operations (2014M-362)
… Purpose of Audit The purpose of our audit was to determine if the Village’s water system was operating … Towns of Charlotte and Gerry in Chautauqua County and has a population of approximately 600. The Village is governed by … estimated what part of the unaccounted-for water was due to other municipal use (e.g., flushing water lines). The …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the Court’s financial operations for the period … of East Hampton and Southampton in Suffolk County and has a population of approximately 2,100. The Village is governed …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107State Comptroller DiNapoli Releases Municipal & School Audits
… Cattaraugus County – Sexual Harassment Prevention (SHP) Training SHP training was provided to employees and elected officials. … and 18 elected officials did not complete the annual training. Town of Orangeville – Town Clerk/Tax Collector …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Alexandria Central School District , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free … announced his office completed audits of the Alexandria Central School District Lyons Central School District Pearl …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Opinion 88-69
… are provided and financed on a town-wide basis (1980 Opns St Comp No. 80-85, unreported), town residents who also … entitled to receive services under the town's contract (32 Opns St Comp l976, p 1). Therefore, if a village and town both …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and procedures governing cafeteria cash receipts. As a result, the district still uses only one cash drawer and … of sale system. Although individual passwords are required to access the system, they are not routinely changed. In …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… 2012 fiscal year. Included in the budget is $30,000 for rent of the Golden Glow Volunteer Fire Company, Inc. … lease with the Company effective January 1, 2011 to pay rent of $30,000 annually, which was double the $15,000 amount … the rental price was at fair market value. Given that the payment for at least the first two years of the lease doubled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of … financial activities for the period January 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately 3,400. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64DiNapoli: CDTA Overtime Expenses and Ridership Growing
… Transportation Authority’s (CDTA) reported overtime payments accounted for 20 percent of the authority’s total employee compensation … Thomas P. DiNapoli. “CDTA operates a vital service for Capital Region residents, employers and educational … District Transportation Authoritys reported overtime payments accounted for 20 percent of the authoritys total …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… quarterly, and annual financial statements prepared on a cash basis include: Combined Statements of Cash Receipts, … Balances for all funds of the State, by fund group Notes to the Financial Statements Combining Statements of Selected … information provided includes, but is not limited to: Governmental Funds Combined Statements of Cash Receipts, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsState Agencies Bulletin No. 1909
… with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv) or Leave of Absence/WPS (WC 60% SUP) on the payment effective dates of 03/25/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01