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Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings The Board did not … the lack of segregation of duties within the Treasurer’s office. Approve or authorize anyone to approve billing … Recommendations The Board should: Ensure the Treasurer’s office complies with water and sewer Village laws and codes. …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50Overview – Information Technology Contingency Planning
… prepare an IT contingency plan will vary depending on the size and sophistication of your organization’s computerized …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewTown of Greenville – Tax Collector (2020M-81)
… Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… that goods and services were accurately paid and purchased in accordance with the District’s procurement policy and … action. Appendix B includes our comment on an issue raised in the District’s response. … that goods and services were accurately paid and purchased in accordance with the Districts procurement policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … totaling $27,514 were approved by the Membership because of inadequate documentation. We could not determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andVillage of Maybrook – Financial Condition (2020M-54)
… Develop reasonable revenue estimates and monitor and adjust budgeted revenues when warranted. Ensure adequate fund …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54State Comptroller DiNapoli Releases Municipal & School Audits
… Oversight (Tioga County) The board did not adequately plan for long-term capital and financial needs totaling $5.6 … board also did not receive accurate monthly cash balances for the audit period and did not identify the discrepancies … Auditing (Onondaga County) While the claims reviewed were for appropriate village expenditures, the board did not audit …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0CUNY Bulletin No. CU-592
… represented by District Council 37 (DC37), Local 1407 in Bargaining Unit TR Effective Date(s) Paychecks dated July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-592-district-council-37-local-1407-dues-and-agency-shop-feeCUNY Bulletin No. CU-585
… Employees represented by District Council 37, Local 983 in Bargaining Unit TM Effective Date(s) Paychecks dated April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-585-district-council-37-local-983-dues-and-agency-shop-feeCUNY Bulletin No. CU-608
… represented by District Council 37 (DC37), Local 983 in Bargaining Unit TM Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-608-district-council-37-local-983-dues-and-agency-shop-feeNew York State Comptroller Thomas P. DiNapoli Statement on Senate Republican Health Care Bill
… "The Senate Republican health care bill calls for billions of dollars of cuts in future health care funding for New Yorkers. This bill is identical to the … The Senate Republican health care bill calls for billions of dollars of cuts in future health care funding for New Yorkers …
https://www.osc.ny.gov/press/releases/2017/06/new-york-state-comptroller-thomas-p-dinapoli-statement-senate-republican-health-care-billState Police Bulletin No. SP-220
… Purpose The purpose of this bulletin is to notify agencies of an automatic union dues increase. … the biweekly deduction for union dues code 227 from $50.76 to $51.72. Agency Actions Agencies must notify affected … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-220-new-york-state-police-investigators-association-nyspia-dues-increaseCortlandville Fire Department – Internal Controls (2014M-3)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … with its by-laws and governed by a seven-member Board of Directors. The Department’s revenues totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… Did not establish written procedures that define who is responsible for managing and monitoring building access accounts. Although we determined that the District had a process for granting access and adding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andVillage of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… year ending May 31, 2022, filed on July 28, 2023; 363 days after the due date. Report the results of the Village’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State … of Cedarhurst Village Board of Trustees Board Conducted an annual audit of the Village Chief Fiscal Officers CFO …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… or Report the results of the Village’s fiscal activities for the past four fiscal years to the public, as required by … fiscal concerns with the Village’s general fund for the fiscal year 2022-23, the Board’s ineffective …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… (Board) and District officials properly planned for long-term financial and capital needs. Key Findings Although the … and District officials did not properly plan for these long-term financial and capital needs. The Board and District …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… The Board did not adopt budgets based on historical or known trends but overestimated expenditures from fiscal years 2012-13 through 2014-15, which generated … of the District’s six general fund reserves are overfunded or potentially unnecessary. The Board did not adopt an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-and