Search
Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Purpose of Audit The purpose of our audit was to review the procedures used by the District to purchase goods and services that are subject to competitive bidding and quotes for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Village of Frankfort – User Charges (2014M-117)
… Purpose of Audit The purpose of our audit was to examine whether Village officials ensured … 1, 2012 through January 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Crown Point Fire District – Board Oversight (2024M-29)
… whether the Crown Point Fire District (District) Board of Fire Commissioners (Board) adequately oversaw the … reviewed, the Board did not receive Treasurer’s reports of collection and disbursement details for three months; cash … the District’s financial activity was diminished. As of December 31, 2023, required annual audits for 2017 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29State Comptroller DiNapoli Releases State Audits and Examinations
… Auditors reviewed select operational and technical security controls over the protection of cardholder data at … management should address to improve Centro’s information security program for cardholder data and to help ensure it … … Auditors reviewed select operational and technical security controls over the protection of cardholder data at …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Schenectady City School District , Sidney Central … board adopted budgets that included plans to use nearly $2.5 million of fund balance to finance operations during the … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsHewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for … The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers approximately 4.5 … 15,000 residents. The District is a district corporation of the State, distinct and separate from the Town, and is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtVillage of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations … June 1, 2010, to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Fire District (District) is a district corporation of the State, distinct and separate from the Town of Amenia, in … totaling $290,500 and did not obtain the required number of quotes for 17 purchases totaling $41,870. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Village of Afton – Claims Auditing and Disbursements (2023M-177)
… claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the 98 claims totaling … anyone other than current Village officials or employees. In addition, we reviewed 50 disbursements totaling $11,480 …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Rensselaer County – County Bridge Maintenance (S9-13-6)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly … The County’s budgeted expenditures totaled $312 million in 2012. The Department of Engineering and Highways is …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… 1, 2012 through February 28, 2014. Background The Wallkill Hook, Ladder and Hose Company provides fire protection … verifying startup money and all money received. … Wallkill Hook Ladder and Hose Company Financial Activities 2016M223 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesUnion Center Fire Company, Inc. – Internal Controls (2014M-303)
… The Union Center Fire Company, Inc. is incorporated under New York State Not-For-Profit Corporation Law and is located in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Port Washington Fire Department – Budgeting (2015M-209)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … is located in Nassau County and contracts with the Town of North Hempstead and the Villages of Baxter Estates, Flower …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Columbia County – Procurement (2017M-249)
… Purpose of Audit The purpose of our audit was to determine whether the County procured … Columbia County is governed by a Board consisting of 18 Town Supervisors and five Hudson City Supervisors. …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249CUNY Bulletin No. CU-297
… new dues structure change. Affected Employees Employees in Bargaining Unit TH represented by DC 37 Local 384 … OSC has implemented a new dues structure for employees in Bargaining Unit TH with Union Dues (Code 259 ) and Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-297-dues-and-agency-shop-fee-structure-change-dc-37-local-384Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls … Free School District (District) is located in the Town of Southampton, Suffolk County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the procurement process for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingCortland County Industrial Development Agency – Project Management (2015M-303)
… was to evaluate the Agency’s project management practices for the period January 1, 2014 through June 30, 2015. … is an independent public benefit corporation created in 1974 by the State Legislature to benefit Cortland County … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectMorristown Central School District – Claims Audit Process (2016M-257)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit … Morristown Central School District is located in the Towns of Morristown, Hammond, Oswegatchie, Macomb and DePeyster in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257Opinion 89-59
… or statutory amendments that bear on the issues discussed in the opinion. WATER RENTS -- Imposition of (authority to … both operation and maintenance and capital costs) TOWN LAW, §§198(3)(d), 202, 202-a: A town board may raise all the … rates on the users of the water district. The district in question was established by a town pursuant to Article …
https://www.osc.ny.gov/legal-opinions/opinion-89-59