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Town of Dover – Financial Activities (2013M-139)
… October 22, 2012. Background The Town of Dover is located in Dutchess County and has a population of approximately … monthly to compare bank balances to balances in their respective ledger or general ledger cash accounts. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Action Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… transition plans and has fallen short in providing counties with needed guidance on moving forward with … requires close coordination and communication with local counties,” DiNapoli said. “The sooner it's implemented, the … should implement its recently released 911 plan, monitor counties progress in implementing the NG911 system and …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911DiNapoli Releases Annual IDA Report
… in 2018, up 4.4 percent from 2017, according to an annual report that summarizes the performance of IDAs issued today … from Industrial Development Agencies continue to produce jobs across the state, but in the past couple of years the … and the impact on local government budgets.” DiNapoli’s report found: The state’s 109 active IDAs provided …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportVillage of Irvington – Selected Financial Activities (2015M-265)
… 30, 2015. Background The Village of Irvington is located in the Town of Greenburgh in Westchester County. The Village, which has approximately … amount owed to the Village. Key Recommendation Request a copy of all amendments to the agreements for which the …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Waterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… Purpose of Audit The purpose of our audit was to review internal controls over the … that provides fire protection services to the Village of Waterford, Saratoga County. The Village also contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mTown of East Hampton – Budget Review (B17-7-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s fuel card … Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Dryden Central School District – Financial Condition (2013M-396)
… October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by … of the District’s unexpended surplus fund balance is in compliance with the Real Property Tax law statutory … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of Newfane – Supervisor's Financial Records (2017M-7)
… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records … 1, 2015 through November 17, 2016. Background The Town of Newfane is located in Niagara County and has a population … Town of Newfane Supervisors Financial Records 2017M7 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s financial software … $74.6 million. Key Findings District officials have not addressed the conflicting duties regarding the … software. Ensure that financial software upgrades do not alter the approved user access rights. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessTompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… will realize an additional $112,000 in reduced energy consumption costs over the EPC’s life. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performancePainted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … approximately $17,000 for 2015. Key Findings The bylaws do not adequately segregate the Treasurer’s duties. The annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsLatham Fire Department – Length of Service Awards Program (2016M-279)
… of our audit was to examine the Department’s recordkeeping system for its Length of Service Awards Program (LOSAP) for … The Department did not maintain an adequate recordkeeping system for the LOSAP attendance records and has not … The Committee did not establish an organized recordkeeping system to maintain LOSAP activity records or procedures to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Town of East Hampton – Budget Review (B18-7-9)
… review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … general fund as of December 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… audit was to examine the District’s financial operations for the period January 1, 2009 through July 24, 2014. … Volunteer Fire Department. Budgeted appropriations for 2014 totaled $229,350. Key Findings The Board failed to … appropriate oversight of financial operations. Seek reimbursement from the Treasurer for the amounts …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Board provided the fire chief with an annual stipend for mileage incurred while responding to fires but did not have … Require the fire chief to submit itemized claims for mileage reimbursement. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263State Agencies Bulletin No. 1105
… assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … Federal, State, Local, Social Security and Medicare taxes. A qualified program may benefit only the employee. A program that provides benefits to a spouse or dependents of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsMechanicville City School District – Financial Condition (2017M-93)
Mechanicville City School District Financial Condition 2017M93
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water … 1, 2015 through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County … 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-2017mTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period … were not maintained for collections at the Town's skating rink and for admissions and concession stand sales at the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428