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Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … oversight, the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… is a district corporation of the State, distinct and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Claryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, … Board is making significant financial decisions related to equipment needs without sufficient information. The … capital plan, with an equipment replacement schedule, to help determine capital funding needs or to identify …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Circleville Fire Company – Selected Financial Activities (2013M-391)
… complete reports and provide the reports to the members at each monthly meeting. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mGreenville Fire District – Capital Reserve (2014M-64)
… District is a district corporation of the State, distinct and separate from the Town. Budgeted expenditures for 2013 … amount originally established as a maximum funding level and the reserve has consistently been funded with amounts …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Otsego County – Cost of Temporary Housing (2015M-97)
… County’s administration of the temporary housing program for the period January 1, 2013 through December 31, 2014. … Department of Social Services provides temporary housing for eligible individuals and families, for which the program cost in 2013 and 2014 totaled almost …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Town of Manchester - Board Oversight and Information Technology (2018M-39)
… Board: Provided adequate oversight of the Town’s budgeting and financial operations to ensure that resources were used … the financial condition of the town-wide (TW) general fund and central water district. Interfund services were not properly tracked and billed back to the appropriate fund, resulting in …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… Board provided adequate oversight of District operations to ensure financial activity was properly recorded and … Adequately monitored the Treasurer’s books and records to ensure the timely submission of required reports. … annually submits all financial records and reports to the Board for audit. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… Purpose of Audit The purpose of our audit was to determine whether the Agency properly billed, collected … an independent public benefit corporation whose purpose is to promote, develop and assist industrial, manufacturing, … Key Finding PILOT payments were not always distributed to affected taxing jurisdictions within 30 days, as required …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overNorwich City School District - Fund Balance Management (2018M-198)
… complete report - pdf] Audit Objective Determine whether District officials adequately managed fund balance in the general fund. Key Findings District officials: Developed budgets that were not … was available to fund operations. As a result, the District ended 2017-18 with a $1.2 million unassigned fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Sullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County provided adequate oversite of the collection and expenditure of the occupancy tax for …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or to reduce District property taxes. Ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementTrue North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… The School accurately billed the school districts of residence. The School maintained adequate supporting … of the students’ addresses and proof of their residence in each of the resident school districts for the 30 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mVillage of Waterville – Payroll and Time and Attendance Records (2017M-281)
… whether Village officials ensured employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and recorded … Village of Waterville Payroll and Time and Attendance Records 2017M281 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Village of Dansville – Water and Sewer Operations (2017M-273)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed water and … The Board should develop policies and procedures related to the water and sewer billing and collection process that … investigate and correct the causes of water loss due to leaks if it is cost-effective to do so. The Board should …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Town of Canaan – Board Oversight (2017M-183)
… Purpose of Audit The purpose of our audit was to determine if controls over the Town’s … 1, 2016 through December 31, 2016. Background The Town of Canaan is located in Columbia County and has a population … Town of Canaan Board Oversight 2017M183 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183Tapestry Charter School – Procurement (2017M-203)
… Purpose of Audit The purpose of our audit was to determine whether School officials used a competitive process to procure goods and services for the period July 1, 2015 … purchasing policy. School officials made payments to 12 vendors totaling $272,884 that required quotes, but did …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Town of Dannemora – Part-Town Activities (2017M-215)
… which includes the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is governed by a five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215State Agencies Bulletin No. 1875
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2020 CSEA … Employees in Bargaining Unit 47 on 10/01/2020 are eligible to receive the 2020 CSEA DMNA Uniform Maintenance Allowance … memorandum for a list of eligible titles) and is required to wear a uniform; and Does not receive a regular uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1875-2020-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 1962
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 CSEA … Employees in Bargaining Unit 47 on 10/01/2021 are eligible to receive the 2021 CSEA DMNA Uniform Maintenance Allowance … memorandum for a list of eligible titles) and is required to wear a uniform; and Does not receive a regular uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1962-2021-uniform-maintenance-allowance-employees-division-military-and