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Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Pembroke Central School District - Investment Program (2023M-130)
… program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over … at two financial institutions, which had an average of $13.4 million available for investing. Had officials … Annually review and re-adopt the investment policy as required by New York State General Municipal Law (GML) …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Village of Owego - Board Oversight and Financial Operations (2018M-101)
… Village officials implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s … office. Key Findings The Board was unable to sufficiently oversee the Clerk-Treasurer’s duties. The … and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Wallace Fire District – Board Oversight (2024M-126)
… complete report – pdf] Audit Objective Determine whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Border City Fire District – Board Oversight (2024M-137)
… of property (an A misdemeanor) and was ordered to pay full restitution of $18,772.53. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsMcConnellsville Fire District – Financial Operations (2014M-19)
… Key Recommendations Maintain accounting records for all bank accounts, reconcile accounts monthly and file annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Chemung County Probation Department – Collections and Disbursements (2016M-10)
… processes for the period January 1, 2014 through September 18, 2015. Background Chemung County is located in the …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Ballston Area Recreation Commission – Board Oversight (2015M-269)
… January 1, 2012 through April 30, 2015. Background The Ballston Area Recreation Commission is a joint activity … to children residing in the Towns of Milton, Malta and Ballston, the Village of Ballston Spa and the Ballston Spa Central School District, in … Ballston Area Recreation Commission Board Oversight 2015M269 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Purpose of Audit The purpose of our audit was to determine whether Department officials ensured that … reported and that Department moneys were safeguarded for the period January 1, 2016 through June 19, 2017. Background …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided proper oversight over the funding received …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Village of Mount Morris – Treasurer’s Office (2013M-65)
… 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of approximately 3,000 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… receipts and disbursements for the period July 1, 2014 through January 31, 2016. Background The Whitney Point Central School District is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and … during the 2014-15 school year. Key Findings The Board did not establish adequate policies and procedures to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mLisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Madrid and Waddington and the City of Ogdensburg in St. Lawrence County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Town of Somers – Justice Court (2013M-198)
… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for the period January 1, 2012, to March 31, 2013. Background The Town of Somers is located … account within 72 hours of collection, as required by law. Submit monthly reports to the JCF no later than the tenth day …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Town of Richmondville – Administration of Grant Moneys (2013M-374)
… to close 11 months later because utilities were turned off due to failure to pay. The facility, which is owned by …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374XII.5.I Prompt Payment Interest – XII. Expenditures
… SECTION OVERVIEW AND POLICIES New York State Finance Law (SFL) §179-f requires the State to pay vendors promptly (within 30 days for most … 15 days for qualified Small Business vendors. When the State fails to pay the vendor by the Net Due Date, the State … New York State Finance Law 179f requires the State to pay vendors …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Screen. Via Interoffice Mail Via U.S. Postal Service New York State Taxation & Finance Division of Treasury - Accounting 110 State Street, 2nd Floor Albany, NY 12207 New York State Taxation & Finance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… monitored employees’ compliance with the acceptable Internet use policy (AUP) on the District’s network. Key … did not monitor employee compliance with the acceptable Internet use policy on the District’s network. In addition to … and social networking, in violation of the District’s AUP. Internet browsing increases the likelihood that users will be …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195XIV.15 Updating Agency Contacts – XIV. Special Procedures
… for authorizing the transmission of vouchers for payment to OSC. Optional, see Voucher Authorizers heading in … loans or housing for your agency employees. This can be a designated employee, or your agency can set up a generic … for your agency. This position can also belong to a designated employee, or your agency can set up a generic …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contacts