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Elba Fire Department – Controls Over Financial Activities (2014M-286)
… Elba Fire Department is a volunteer organization located in the Village of Elba, Genesee County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mEndwell Fire District – Controls Over Financial Operations (2013M-277)
… volunteer incentive gifts, meals and travel expenses for mutual aid. The payroll vendor has access to a District bank … Develop a plan to reduce the amount of unexpended surplus funds in a manner that benefits District taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277County of Rockland – Budget Review (B6-15-21)
… costs, but this amount may not be collected. Estimate savings of $2.5 million from employee participation in an … The County’s proposed 2015 budget exceeds the tax levy limit. Key Recommendations Develop and implement a formal … to cover revenue shortfalls that may occur. Monitor salary savings from employee participation in an early retirement …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Higher Education – 2023 Financial Condition Report
… students received State Tuition Assistance Program (TAP) awards, totaling $719 million. New York State also … scholarships totaling $126.5 million. The New York State TAP provides grant awards to eligible New York residents for …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… various IT services from consultants without service level agreements. Key Recommendations Amend the procurement … a formal disaster recovery plan. Enter into service level agreements with its IT consultants that clearly describe the scope of the work, service level objectives, and performance indicators. …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in Rensselaer County. The Village is governed by a Village … of 221 days past the due date for the fiscal years ending in 2008 through 2011. The Board has not implemented …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… for a BOCES to provide claims auditing services to one of its component districts since most of these districts … Any district official responsible for business management An employee under direct supervision of the … District Accountability: Claims Auditor," State Education Department, August 2006 "Sample Format for Claims Auditor …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorTown of Gardiner – Selected Financial Activities (2013M-67)
Town of Gardiner Selected Financial Activities 2013M67
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Village of Weedsport – Financial Management (2025M-76)
… and sewer funds totaling $696,548 (44 percent of the upcoming year’s budget) and $336,015 (94 percent of the upcoming year’s budget), respectively, at the end of the … This unrestricted fund balance was sufficient to fund the upcoming fiscal year’s budget appropriations for the general …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Horseheads Fire District #1 - Board Oversight (2019M-82)
… the unrestricted fund balance to a designated reasonable level. Key Recommendations Properly audit claims prior to … the unrestricted fund balance to a designated reasonable level. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82City of Yonkers – Financial Operations (2017M-119)
… July 1, 2014 through June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population … City Council, was given responsibility for managing the Yonkers Public Schools’ (YPS) finances in 2014. Budgeted … City of Yonkers Financial Operations 2017M119 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
Port ChesterRye Union Free School District Financial Condition 2015M147
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Rensselaer County – County Bridge Maintenance (S9-13-6)
Rensselaer County County Bridge Maintenance S9136
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… examine the District’s credit card and travel expenditures for the period January 1, 2015 through July 31, 2016. … services to over 7,800 homes. General fund appropriations for 2016 totaled approximately $4.6 million. Key Findings … properly supported, such as by itemized receipts. Charges for purchases totaling $24,831 did not comply with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50State Comptroller DiNapoli Releases State Audits
… rates based on the amount collected by account type and size. Of the $29,288 examined, auditors found overpayments of …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsTown of Middlebury – Purchasing (2013M-212)
… bid as required by the policy. We compared the price that the Town paid with the State contract price and … price. In 2012, the Highway Superintendent purchased air, oil and hydraulic filters totaling $2,213 but did not obtain any quotes as required. We compared the costs …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Payroll Improvement Project Bulletin No. PIP-009
… and will be required to test a set of activities OSC Payroll has identified as necessary to measure agency … Online Testing Agencies will test one or two abbreviated payroll cycles over the two weeks of Agency Testing and … Agencies will need to request the files by emailing the Payroll Improvement Project mailbox. Vendor File Interface …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-009-agency-testing-and-trainingBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Purpose of Audit The purpose of our audit was to determine whether the Commission’s … Recreation Commission was established in 1973 by the Towns of Ballston, Charlton and Glenville to provide a summer …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesManhasset Union Free School District – Separation Payments (2016M-150)
… were accurate. The District overpaid seven employees for retirement incentives by total of $35,000 and underpaid four … by a total of $1,359. Key Recommendations Adopt written policies and procedures for processing and approving retirement incentives and vacation payouts. Direct District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Town of Putnam Valley – Purchasing (2013M-193)
… 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 … paid more than $20,000 each and approximately $1.4 million in total. We also reviewed supporting documents to verify …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193