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Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did … review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardContinuity of Operations Planning
… of State agencies’ continuity of operations planning for major unexpected events. Our audit scope included the … Security and Emergency Services (Division) is responsible for coordinating emergency management planning efforts in New … which each State agency is required to have in place for each of its facilities, and has developed a series of …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… if sewage treatment services were provided economically for the period January 1, 2012 through December 31, 2014. … City entered into an intermunicipal agreement to establish a joint sewage activity whereby the City and the Village … Key Findings The quality of the discharged treated flow does not meet the New York State Department of Environmental …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Restoration Project and the overall contract process for the period January 1, 2013 through September 23, 2014. … or their monitoring and interim reporting requirements for the Project. The Board did not ensure that County … were taken to ensure the lowest possible cost was paid for 18 of 28 professional service contracts. Key …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87East Moriches Union Free School District - Budget Review (B7-15-5)
… County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year … school tuition fees and social security and Medicare taxes. We believe revenues from tuition payments received …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Housing Authority Administrative Expenditures (2016-MS-2)
… report - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town of … , Jamestown , Port Chester and Rome . Purpose of Audit The purpose of our audit was to determine whether housing … controlling and monitoring administrative costs for the period January 1, 2012 through November 25, 2015. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… The Elmwood Village Charter School, located in the City of Buffalo, Erie County, is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library … amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. … receipts. The Library does not have procedures in place to record all receipts at the time of collection and …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… Soil and Water Conservation District (District) provides services and funds projects to improve and maintain wildlife …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Galen – Financial Management (2014M-341)
… June 12, 2014. Background The Town of Galen is located in Wayne County and has a population of approximately 4,300. … of an independent public accountant or auditor to do so. In consultation with the Town’s attorney as appropriate, … and manage the ambulance service as a Town department in accordance with law. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Jefferson County – Court and Trust Funds (2022-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County … appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … the Board reviewed and approved the Treasurer’s records for completeness, accuracy and timeliness or discussed the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Falconer Central School District – Financial Management (2024M-52)
… officials did not implement corrective action. As a result, the Board and District officials’ budgeting … the District levying more real property taxes than needed, a significant accumulation of surplus fund balance in excess … funding source for capital projects without voter approval is misleading and continues to further diminish the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52State Comptroller DiNapoli Releases School Audits
… an era of limited resources and increased accountability, it's critical that schools make every dollar count," DiNapoli … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Bronxville … appropriations, exceeding the statutory limit. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… have been paid for inappropriate purposes. In a sample of 100 claims totaling $203,349, 68 claims totaling $116,411 … New York State Office of General Services contract pricing option. Glen Aubrey Fire Company – Board Oversight (Broome …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0IX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… was reduced, but not always. OSC is notified by TOP late in the day that the offset occurred. The following business … to obtain reimbursement from the debtor agency. Included in the monthly email will be the following: A list of offsets … AR deposit for accounts that are cash managed by OSC. In the rare instances that OSC has not received the POD …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundTown of Queensbury - Information Technology (2018M-224)
… IT control weaknesses were communicated confidentially to Town officials. Key Recommendations Implement strong …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Etna Volunteer Fire Department - Procurement (2019M-48)
… services. Certain officers did not disclose their interest in contracts. Key Recommendations The Board should: Ensure … Adopt a code of ethics to set forth standards of conduct in accordance with the GML. Officials agreed with our report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48State Agencies Bulletin No. 1491
… To notify agencies of the new voluntary deduction code for life, disability and accident insurance. Affected … Insurance. The vendor will submit all transactions for enrollments, cancellations, and/or changes in a weekly file. Agency update access is not available for this deduction. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1491-new-voluntary-insurance-deduction-code-527-court-officers-benevolentTown of Ossian – Tax Collector (2016M-364)
… was to verify the accuracy of the Town’s tax collection for the period January 1, 2015 through October 6, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $817,000. Key Finding The Tax Collector accurately recorded tax payments and, with minor exceptions that we discussed with the Tax …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364