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Altona Fire District – Claims Auditing (2016M-162)

… Not all claims contained supporting documentation to show that they were audited and approved prior to payment. …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162

Maine-Endwell Central School District - Leave Records (2019M-40)

… of personnel responsible for leave accrual records. Explore options for a more streamlined leave accrual system. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40

Hudson Housing Authority – Information Technology (2019M-224)

… awareness training. The Authority did not have adequate online banking agreements. Sensitive information technology … aware of adopted policies and procedures and understand what is expected of them. Authority officials agreed with our …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224

Town of Mooers - Highway Asset Accountability (2020M-35)

… did not maintain a complete and up-to-date inventory of Department assets. Department assets were not properly … an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel inventories … measured and perpetual inventory records are maintained. Bill the VFD for their recorded fuel used. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35

Monsey Fire District – Board Oversight (2020M-62)

… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual update document (AUD), …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62

New York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds

… is a clear signal to investors that New York is on the right financial path. The rating upgrade is a positive reflection on the steps the Governor and the Legislature have taken in … as essential reforms. I am also pleased that Moody’s points to the state’s well-funded pension system as a …

https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-general

Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016m

Little Falls City School District - Financial Condition Management (2019M-67)

… effectively managed financial condition. Key Findings For the last three completed fiscal years (2015-16 through …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67

Medicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System

… Purpose To determine the readiness of all Medicaid managed care organizations … (MCOs) to submit Medicaid encounter transactions to the new Encounter Intake System. We conducted an early assessment of the readiness of Medicaid MCOs as of September 30, 2015. We …

https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-system

Town and County Special Districts and Town Improvements

… Town and County Special Districts and Town Sewer, Drainage and Water Improvements Towns and counties proposing to issue … Town and County Special Districts and Town Sewer Drainage and Water Improvements …

https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvements

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

… does not have a written capital plan, with an equipment replacement schedule, to help determine capital funding needs … long-term capital plan that details anticipated equipment replacement needs based on useful life. …

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

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

… the District’s controls over financial activity for the period January 1, 2013 through June 30, 2014. Background The …

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

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

… comply with the District’s procurement, credit card and food and beverage policies prior to payment. Establish …

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)

… Secretary-Treasurer does not provide the Board with budget versus actual revenue and expenditure reports. Key … prepare monthly financial reports which include budget versus actual revenue and expenditure activity. …

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

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

… to examine selected County financial management activities for the period January 1, 2013 through April 15, 2015. Background Wyoming County is located in western New York State and has a population of approximately 42,000. The County is …

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

Schenevus Central School District - Financial Condition (2018M-83)

… Determine whether District officials adequately addressed the declining financial condition of the general and school lunch (cafeteria) funds. Key Findings Total general fund balance decreased by …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83

Montezuma Fire District No. 1 - Board Oversight (2018M-54)

… Determine whether the Board provided adequate oversight of District operations to ensure financial activity was … records and ensure that all required reports are submitted in a timely manner. Ensure that the Treasurer annually submits …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54