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Main-Transit Fire Department – Credit Cards (2024M-77)

… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … action. Appendix B includes our comments on issues raised in the Department’s response. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0

Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)

… year were approximately $38 million, funded primarily with real property taxes. Key Findings Over the last three … but are not limited to, increasing necessary reserves, paying off debt, financing one-time expenditures and reducing …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013m

City of Glens Falls – Financial Condition (2013M-150)

… Purpose of Audit The purpose of our audit was to review the City’s financial operations … January 1, 2010, to December 31, 2012. Background The City of Glens Falls is located in Warren County and has … City of Glens Falls Financial Condition 2013M150 …

https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150

Pre-Audit - State Insurance Fund

… Program Legislative Session 2021-2022: Pre-Audit - State Insurance Fund – Vetoed on December 29, 2021 - Veto Memo … – Relates to the pre-audit of expenditures from the state insurance fund by the state comptroller. Memo Bill Text Status … Relates to the preaudit of expenditures from the state insurance fund by the state comptroller …

https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fund-1

Lapsing Information for State Agencies

… Strings for June Lapsing Events Lapsing Activities Calendar Will My Expense Report Pay Before Lapsing? Will My Voucher Pay Before Lapsing? SFS Lapsing Page on SFS Secure (SFS …

https://www.osc.ny.gov/state-agencies/guidance/lapsing-information-state-agencies

King Center Charter School – Purchasing (2013M-215)

… period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the … King Center Charter School Purchasing 2013M215 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215

XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management

… will reimburse grant contractors for the State's share of properly allocated indirect costs. Some common methods of allocating indirect costs are based upon time, space, units of service or percentage of funding. To avoid any potential …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocations

Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the … Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an … Village of Dresden ClerkTreasurers Duties and Multiyear Financial …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3

Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… The Town of Coeymans is located in Albany County and has a population of approximately 7,400 residents. The … five-member Town Board which comprises the Town Supervisor and four Board members. The Town’s 2012 fiscal year budget … payroll clerk’s duties include making changes to salaries and wages but she is also capable of submitting data changes …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186

Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)

… for the Village of Shortsville (Village) and Towns of Manchester, Hopewell and Farmington in Ontario County. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operations

Village of Mount Morris – Justice Court (2013M-152)

… 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. … with one elected Justice and a court clerk. The Village is governed by an elected Board of Trustees comprising a …

https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152

Town of Dunkirk – Justice Court (2013M-106)

… former Justice has unidentified funds of $699. Pending tickets were not always enforced in a timely manner and dismissed tickets were not always reported to the JCF. The Board did … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106

Westford Fire District – Internal Controls Over Financial Operations (2013M-270)

… and separate from the Town of Westford and Otsego County in which it is located. The Board of Fire Commissioners … records to the bank statements monthly, follow up on any differences, document such reconciliations and provide … oversight of the Treasurer such as reviewing check images in the subsequent month to verify that prior approved claims …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013m

County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)

… was to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community … August 31, 2016. Background The County of Franklin Solid Waste Management Authority is an independent public benefit … established to plan, develop and construct solid waste management facilities and to contract with Franklin …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-and

Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)

… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology (IT) operations for the period June 1, 2010, to May 31, 2012. Background The …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1

Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)

… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background … The purpose of our audit was to evaluate the Companys …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17