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Town of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations for the period January 1, 2015 through September 23, 2016. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Mentz – Board Oversight (2016M-403)
… of Mentz is located in the central part of Cayuga County and has a population of approximately 2,300. The Town is … Board has not adopted a comprehensive multiyear financial and capital plan or a fund balance policy. The Board adopted … expenditures for the town-outside-village highway fund, and the 2016 tax levy exceeded the property tax cap for that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Union-Endicott Central School District – Financial Management (2016M-100)
… contribution reserve and the employee benefit accrued liability reserve had significant balances in excess of their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… D. Young Central School District is located in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town of Minden in Montgomery County and the Town of Springfield in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionWest Islip Union Free School District – Payroll (2016M-78)
West Islip Union Free School District Payroll 2016M78
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Penfield Central School District – Financial Management (2015M-162)
… located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Cohoes City School District – Budgeting (2016M-111)
… if District officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, … reserves, determining how much should be accumulated and how and when the funds will be used. As of June 30, 2015, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… results in the officers working eight days less per year than the amount specified in the collective bargaining …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Royalton-Hartland Central School District – Financial Condition (2015M-275)
… The Royalton-Hartland Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and Shelby in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275City of Dunkirk – Billing Enforcement (2020M-117)
… Relevy 1,266 accounts totaling $432,064 in January 2019. Charge penalties in accordance with the Code. Of the 30 …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Geneva Housing Authority – Cash Receipts (2015M-160)
… housing program’s operating budget for the 2014-15 fiscal year totaled approximately $3.2 million. Key Findings Cash …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Town of Stockport – Disbursements (2013M-216)
… 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler County. The Company consists of approximately 20 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… were purchased in mid-2015, no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine … cost-effective use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Bayport Fire District – Credit Card Use (2016M-394)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … which provides fire protection and emergency services to approximately 8,900 residents, is governed by an elected … authorized credit limits. Ensure that credit card accounts do not allow cash advances. Monitor credit card purchases to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… used to make $14,910 in questionable purchases, including gas, cigarettes, groceries and other personal items. The Board did not perform a proper audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … time periods. District officials reported the Cycle Two test results through DOH’s Health Electronic Response Data … as required. Finally, officials posted the Cycle Two test results of the potable water outlet sampling on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingDiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… treatment programs may not be adequately prepared in an emergency to prevent gaps in care, which could compromise patient progress or safety, … “The COVID-19 pandemic led to significant disruptions in addiction care and services, leaving many vulnerable New … treatment programs may not be adequately prepared in an emergency to prevent gaps in care which could …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… appointments, but Empire State Development’s (ESD) New NY Broadband Program has fallen short of its mission to bring … an audit by State Comptroller Thomas P. DiNapoli. “The New NY Broadband Program did not meet its goal to close the … The agency’s response is available in the audit. Audit New NY Broadband Program Further Reading Availability, Access and …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessPayroll Improvement Project Bulletin No. PIP-008
… Purpose The purpose of this bulletin is to provide details on changes resulting from the upgrade of … changes are planned as part of the upgrade. Agencies will have the opportunity to see these changes firsthand in December 2020 during Agency Testing and Training to become familiar with them in advance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-008-what-changing-payserv-version-92