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Village of Clinton – Financial Management (2014M-316)
… 2012 through January 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County … Village of Clinton Financial Management 2014M316 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… receipts were not issued for all transactions, and the youth center does not have a cash drawer, safe or lockbox. Not all …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Clarence Public Library – Audit of Claims (2016M-355)
… Purpose of Audit The purpose of our audit was to review the Library’s claims auditing … The Clarence Public Library is located in the Town of Clarence in Erie County. The Library, which received its … Clarence Public Library Audit of Claims 2016M355 …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355Village of Quogue – Justice Court (2015M-18)
Village of Quogue Justice Court 2015M18
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… September 30, 2016. Background The Greater Syracuse Property Development Corporation (Land Bank) is a … Greater Syracuse Property Development Corporation Enforcement Mortgages 2017M39 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesGeneva Housing Authority – Cash Receipts (2015M-160)
… was to evaluate the Authority’s cash receipts process for the period October 1, 2013 through June 11, 2015. … Authority’s low-income housing program’s operating budget for the 2014-15 fiscal year totaled approximately $3.2 … insufficient. The Authority does not follow procedures for depositing cash that exceeds the policy’s overnight cash …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Mid-Hudson Library System – Procurement (2016M-261)
… in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. The …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… to support all financial activity or prepare monthly bank reconciliations. Key Recommendations Revise the bylaws … the Department’s financial activities and prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20eLearning Videos and Resources
… Resources from this Video NYS Abandoned Property Law Rules of Jurisdiction Industry Handbooks Voluntary Compliance …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesCity of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background … are outstanding. Key Findings The 2015 proposed budget contains significant financial risks that the City …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Corinth Central School District – Medicaid Reimbursements (Saratoga County) … realized revenues totaling $8,455. North Colonie Central School District – Extra-Classroom Activity Funds (Albany …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Wappingers Central School District – Fuel Accountability (2015M-135)
… of our audit was to review the District’s maintenance of fuel inventories for the period July 1, 2013 through November … did not ensure the gates surrounding the unleaded gasoline fuel tank were secured each night. District officials do not … of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his Department …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Town of New Berlin – Ambulance Company Loan (2013M-22)
Town of New Berlin Ambulance Company Loan 2013M22
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22City of Rome – Internal Controls Over Capital Projects (2012M-248)
… the Treasurer to submit periodic reports that show actual revenues and expenditures over the life of the project …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is … central New York. The eight-member Common Council is the City’s legislative branch. The Mayor serves as the head of City government. The City collected revenues totaling …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Internal Controls Over Selected Financial Operations
… whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over … financial operations to provide reasonable assurance that State assets and information are appropriately managed and … the health, welfare, and safety of the people of New York State through issuing licenses and permits for the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsOpinion 2006-1
… This is in reply to your letter asking whether a town may pay an employee on the morning of the last day of the payroll … Whether a town may pay an employee on the morning of the last day of the payroll …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 2001-12
… to defend and indemnify its employees, is consistent with subsequent caselaw that has upheld the autonomy of public libraries in connection with their decisions as to the purposes for which monies …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12XI.12.B Contract Assignments – XI. Procurement and Contract Management
… consent is required for certain transfers. State Finance Law, Article 9, Section 138 states contracts cannot be … of the Transferor (a partnership was incorporated or a firm was purchased by another firm). A contract assignment … Pursuant to Article 9, Section 138 of the State Finance Law, a contract assignment, transfer, conveyance or sublet …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignments