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Village of Brookville – Board Oversight (2015M-45)
… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Stephentown – Records and Reports (2012M-209)
… the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. … Town of Stephentown Records and Reports 2012M209 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… 2011, through July 31, 2012. Background The Town of Long Lake is located in Hamilton County and has a population of … Town of Long Lake Capital Projects and Reserve Funds 2012M235 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome … Village of Whitney Point Cash Disbursements 2013M69 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Acceptable Time and Attendance Systems – Legacy Reporting
… used by the employer to generate payroll and/or keep track of employee accruals. The system should include a signature … controls, the system should also include the signature of the official’s supervisor, when applicable, to certify the … so you must use a different method to determine the number of days to report. These employees should complete a record …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsSalem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… Recommendations Establish procedures to adequately account for all collections received by the Department and ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mVillage of Arkport - Information Technology (2019M-203)
… Provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were … update all IT policies and procedures to reflect changes in technology and the Village’s computing environment, and …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… 30, 2013. Background The Town of Camden is located in Oneida County and has a population of approximately 4.930. … paid to the Supervisor for services as cemetery official in the notice of public hearing each year. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Clarence Fire District – Purchasing (2016M-297)
… District is a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The … with the purchasing policy requiring the use of verbal and written quotes for purchases not subject to competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Village of Maybrook – Financial Condition (2020M-54)
… five years, and the water fund had an operating deficit in 2019. Village officials did not develop a fund balance … 2020 projections and our audit work do not factor in the pandemic’s financial effects. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Hounsfield - Claims Auditing (2019M-215)
… purposes and properly audited and approved prior to payment. Key Findings The Board did not audit claims … in claims (16 percent) that were either not presented to the Board or improperly paid prior to Board approval. Eleven claims totaling $10,500 lacked … purposes and properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Genesee Valley Central School District - Financial Management (2019M-231)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231DiNapoli Releases Bond Calendar for Fourth Quarter
… York City and their major public authorities during the fourth quarter of 2018. The planned sales of $6.91 billion include $4.74 … all of which is new money. The anticipated sales in the fourth quarter compare to past planned sales of $9.05 billion … York City and their major public authorities during the fourth quarter of 2018 …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-releases-bond-calendar-fourth-quarterState Comptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Salamanca City School District , Saranac Lake Central School District , Science Academies of New York … district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases Bond Calendar for Third Quarter
… for the planned bond sales for the state, New York City and their major public authorities during the third quarter … sales of $7.68 billion include $6.43 billion of new money and $1.25 billion of refundings as follows: $2.18 billion … scheduled for August, of which $2.26 billion is new money and $910 million for refunding purposes; and $2.33 billion …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… for the planned bond sales for the state, New York City and their major public authorities during the second quarter … sales of $3.54 billion include $1.77 billion of new money and $1.77 billion of refundings as follows: $2.53 billion … for April, of which $1.21 billion is for new money and $1.32 billion for refunding and reoffering purposes; …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-bond-calendar-second-quarterDiNapoli Releases Bond Calendar for First Quarter
… for the planned bond sales for the state, New York City and their major public authorities during the first quarter … sales of $5.52 billion include $4.14 billion of new money and $1.38 billion of refundings as follows: $2.22 billion … for January, of which $2.03 billion is for new money and $184 million for refunding purposes; $1.03 billion …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-releases-bond-calendar-first-quarterControls Over Cash Advance Accounts
… To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) needs its cash advance accounts … To determine whether the Office of Parks Recreation and Historic Preservation Parks needs its cash advance accounts …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsDiNapoli Releases Bond Calendar for First Quarter
… for the planned bond sales for the state, New York City and their major public authorities during the first quarter … sales of $6.92 billion include $2.32 billion of new money and $4.6 billion of refundings and reofferings as follows: $1.9 billion scheduled for …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for Second Quarter
… the Empire State Development Corp., the New York State Energy Research and Development Authority, the New York State …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-releases-bond-calendar-second-quarter