Search
Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… April 30, 2014. Background The Hauppauge Fire District is a district corporation of the State, distinct and separate … towns of Smithtown and Islip in Suffolk County, in which it is located. The District, which is governed by an elected … when procuring goods and services. The District did not have contracts with all vendors. The District did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Board with monthly financial reports. Board minutes were missing from 14 of the 20 meetings held during out audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overLaGrange Fire District – Board Oversight (2014M-127)
… from the Town of LaGrange and the County of Dutchess, in which it is located. The District, which is governed by an … financials records were not audited, as required by law, for 2011 and 2012. The District improperly retained an … ensure that the District does not enter into any contract in which an officer or employee has a prohibited interest. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127DiNapoli Announces Sale of General Obligation Bonds
… the details of the competitive sale scheduled for March 13 of tax-exempt New York State General Obligation bonds. The … of the Comptroller of the State of New York on March 13, 2019, as set forth in the Notice of Sale published in The … the details of the competitive sale scheduled for March 13 of taxexempt New York State General Obligation bonds …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsCity of Elmira – Financial Condition (2017M-90)
… governed by an elected seven-member City Council. General fund budgeted appropriations for 2017 total approximately … Key Findings Financial information was not reported timely during the fiscal year, and annual financial reports … routine financial reporting during the year and timely filing of annual financial reports. Closely monitor the …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… 2015 through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of … Village of Oxford Water Accountability Claims Audit and Information …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mAkron Central School District – Controls Over Compensatory Time (2014M-24)
… Background The Akron Central School District is located in the Towns of Alden, Clarence and Newstead in Erie County, the Towns of Lockport and Royalton in Niagara County and the Towns of Alabama and Pembroke in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… purpose of our audit was to examine the School’s payroll and timekeeping functions for the period July 1, 2013 through … 2013-14 school year did not include Personnel Action Forms and for some employees did not include offer letters. School … did not ensure that all required employees completed and submitted timesheets. Leave accrual spreadsheet for …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… periodically an inventory of parking tickets issued and on hand is conducted. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Eden Central School District – Capital Project Management (2024M-83)
… and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings The Board and District … did not provide adequate oversight or manage the project in a transparent manner. We determined that: $545,538 of additional work was not included in the project proposition or subsequently communicated to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … CFO’s 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Volney – Financial Operations Oversight (2024M-93)
… report – pdf] Audit Objective Determine whether the Town of Volney (Town) Town Supervisor (Supervisor) performed his … and the Town Board (Board) provided adequate oversight of financial operations. Key Findings The Supervisor did not … and the Board did not provide adequate oversight of financial operations. As a result, the Town may have …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Butler – Financial Management (2024M-119)
… maintained an excessive unrestricted fund balance in the townwide and TOV funds. As of December 31, 2023, the … encumbrance for a plow truck that was not recorded in the accounting records or reported on the 2023 Annual …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Town of Franklinville – Procurement (2024M-56)
… attend free trainings that were available to assist them in their procurement responsibilities. As a result, $827,000 or 41 percent of the $2 million in procurements we reviewed were made without competitive procurement methods. In addition, because Board members were not familiar with the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… records for information technology (IT) equipment and developed an IT contingency plan. Key Findings BOCES … secure nonstudent network user accounts, maintain complete and accurate IT inventory records and develop an IT contingency plan. As a result, BOCES … inventory records for information technology IT equipment and developed an IT contingency plan …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyCUNY Bulletin No. CU-113
… Purpose To inform agencies that the Salary Withholding Program has … Paychecks dated March 8, 2001 Background Pursuant to a recent legal determination, the Salary Withholding … Date on the existing SWP row on the Additional Pay panel to end the withholding of salary for employees who were going …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-113-ending-salary-withholding-program-non-represented-cunyWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
… The Whitney Point Central School District is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of Greene and Smithville in … schools with approximately 1,400 students, is governed by an elected seven-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mMexico Academy Central School District –Financial Management (2016M-219)
Mexico Academy Central School District Financial Management 2016M219
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Wallace Fire District – Board Oversight (2024M-126)
… funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board … purchased a vehicle that was not the most prudent or in the best interest of taxpayers (Figure 3). The Board did … reports. The Board adopted an unrealistic budget resulting in an operating surplus totaling $45,274. The Treasurer has …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126