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Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
… activity is properly recorded and reported and that money is adequately safeguarded. Key Findings The bylaws … as the Internal Revenue Service (IRS) and Office of the State Comptroller (OSC). The Treasurer did not prepare bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mVillage of Ballston Spa - Financial Condition (2017M-256)
Village of Ballston Spa Financial Condition 2018M256
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Cassadaga Valley Central School District - Financial Management (2018M-110)
… fund balance to within the statutory limit and use excess funds to fund onetime expenditures and needed reserves or …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Terryville Fire District – Treasurer’s Duties (2017M-136)
… Terryville Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven and … in which it is located. The District, which is governed by an elected five-member Board of Fire Commissioners, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Vendor File Advisory No. 1
… to Financial Operations (GFO), Chapter X, Section 3.A - Online Vendor Add Portal … Capturing Doing Business As DBA …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dbaLocust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… totaling $8,396 were not authorized in advance by the Board, as required by District policy. Nineteen conference and travel … of $244 for mileage and parking that were not supported by the claims documentation. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Urban Choice Charter School – Information Technology (2013M-53)
… to December 18, 2012. Background The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of Trustees, which comprises 10 members. Key Findings …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Depew Union Free School District – Investment Program (2023M-77)
… (BA) and District officials did not invest available funds in financial institutions that offered higher interest …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Village of Delhi – Audit Follow-Up (2019M-204-F)
The purpose of our review was to assess the Villages progress as of April 2022 in implementing our recommendations in the audit report released in January 2020
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fXV.6.B Negative Payroll Balances – XV. End of Year
… of currently charged payroll pools may be necessary by your agency, in order to prevent additional disbursements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6b-negative-payroll-balancesXII.8 Overview – XII. Expenditures
… pay vendors that provided goods or services to New York State, or (b) refund New York State vendors or citizens. A voucher that is paid follows …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewTown of Gaines – Town Clerk/Tax Collector (2021M-172)
… to help ensure all money is properly accounted for. Except as specified in Appendix A, Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… ] Audit Objective Determine whether Sullivan County Board of Cooperative Educational Services (BOCES) officials made … to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that total $66,169 …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mCity of Elmira – Audit Follow-Up (2017M-90-F)
… a population of approximately 28,200. The City is governed by an elected seven-member City Council. General fund …
https://www.osc.ny.gov/local-government/audits/city/2020/10/30/city-elmira-audit-follow-2017m-90-fHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Key Findings The School did not: Correctly calculate State aid attributable to students receiving special … $78,000 more than it would have had it followed New York State Education Department (SED) guidelines. Use the correct …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Town of Johnstown - Fuel Inventory (2019M-178)
… policies and implement sufficient procedures to account for the Town’s fuel inventory. Monitor fuel use, which resulted in unaccounted-for fuel of 21,806 gallons of gasoline and diesel valued at …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-johnstown-fuel-inventory-2019m-178State Agencies Bulletin No. 1934
… dues increase. Affected Employees Employees represented by the New York State Correctional Officers and Police Benevolent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-associationVillage of Endicott – Disbursements (2021M-124)
… in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during the audit period, we examined disbursements totaling $287,210 …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Red Creek Central School District – Financial Management (2020M-75)
… District’s financial condition. Key Findings Actions taken by the Board and District officials to manage financial …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Opinion 96-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … OF INTEREST -- Engineering Services (environmental review by village trustee or firm of the trustee) -- Exceptions … Law, §801[1]). Any contract willfully entered into by or with a municipality in which there is a prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-96-3