Search
Accounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure that agencies receive the … and, with limited exceptions, open market purchases. This requirement applies to purchases where the agency issued … The purpose of this section is to provide guidance to ensure that agencies …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation … April 1, 2014 through April 30, 2015. Background The City of Utica is located in Oneida County and has a population of … City of Utica Parking Violation Enforcement and Collection 2015M219 …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Bloomingburg Joint Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialChemung County Probation Department – Collections and Disbursements (2016M-10)
… of Audit The purpose of our audit was to examine the Probation Department’s collections and disbursements … by an elected 15-member County Legislature. The County’s Probation Department assists in reducing the incidence of … restitution, surcharges and administrative fees for probation and nonprobation cases. Key Findings Due to a lack …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Chautauqua County – Investments and Payroll (2016M-147)
… program and salaries and fringe benefit payments for the period January 1, 2013 through January 15, 2016. … by a 19-member County Legislature. Budgeted appropriations for 2015 totaled approximately $229 million. Key Findings The … Three elected officials should not have been paid for unused vacation leave totaling $14,875 during 2013 and …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Seneca County – Water and Sewer Operations (2017M-4)
… County is located in the Finger Lakes region of western New York, has a population of approximately 35,000 and … operations. Ensure written agreements are established with all municipal and commercial water and sewer customers and …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Town of Cambria – Capital Projects Financing (2017M-161)
… Purpose of Audit The purpose of our audit was to review capital project finances for the period January 1, … for 2017 totaled $5.1 million. Key Findings The Board did not adopt a bond resolution before issuing a bond … project, 97 percent of which was not needed, and could have avoided incurring issuance costs of $8,150 and interest …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161See if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… York has $12.5 billion in unclaimed fund accounts. We want to return this money to its rightful owners,” DiNapoli said. … unclaimed funds at www.osc.state.ny.us or by calling toll free at 1-800-221-9311. Click here to read a fact sheet about … York City Feb. 8 3:00pm-5:00pm Assemblyman Marco Crespo’s Free Application For Federal Student Aid Workshop New York …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsBrushton-Moira Central School District – Financial Condition (2015M-340)
… our audit was to assess the District’s financial condition for the period July 1, 2012 through September 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $17.8 … estimates of recurring revenues or realistic estimates for expenditures. None of the fund balance that was …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bethpage Union Free School District – Leave Accruals (2015M-100)
… if the District’s non-instructional employees received and used leave accruals in accordance with employment contracts and collective bargaining agreements for the period July 1, … than 2,900 students. Budgeted appropriations for payroll and associated employee benefits for 2014-15 totaled $62.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Village of Savona – Board Oversight (2015M-328)
… of Savona is located in the Town of Bath in Steuben County and has a population of approximately 830. The Village is … appropriations for the 2015-16 fiscal year for the general and water funds totaled $551,715. Key Findings The Board … the Mayor’s appointment of his wife as Clerk-Treasurer and did not segregate the financial duties of the …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has seven … Ensure that proof of residence documentation is current and maintained on file for each enrolled student. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Purpose of Audit The purpose of our audit was to examine internal … 2015. Background The Haldane School District is located in the Town of Phillipstown in Putnam County and the Town of … $22.9 million. Key Findings The District’s budget transfer policy does not state a dollar threshold for budget …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationMount Sinai Union Free School District – Financial Management (2013M-227)
… through June 30, 2013. Background The Mount Sinai Union Free School District (District) is located in the Town of … Mount Sinai Union Free School District Financial Management 2013M227 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, 2011 through … policy to establish an adequate level of unrestricted fund balance to be maintained, resulting in the need to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Chenango Forks Central School District – Financial Condition (2014M-98)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 26, 2014. … and 225 employees. The District’s budgeted appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted budgets for the 2010-11, 2011-12 and 2012-13 fiscal years were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… 2013. Background The Village of Washingtonville is located in the Town of Blooming Grove, Orange County, and has a … appropriately segregated or that mitigating controls are in place. Consult the Village’s attorney to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… Department, Highway Department, Clerk’s Office and Library. Neither the Village Board nor the Library Board audits or approves claims for payment. Checks are signed with …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mNiagara Falls Water Board – Financial Management (2015M-141)
… of our audit was to determine if the Board is managing the Water Board’s finances in accordance with the governing … 2013 through April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are public benefit corporations which were …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141