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Town of Florida – Town Clerk Operations (2012M-215)
… was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, 2012. Background … there may have been transactions that were not accounted for and additional moneys missing. We were unable to … instead of the days when the collections were batched for deposit. Record deposits made in the accounting records …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Examples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… cash equivalents 1,493,322 1,493,322 Capital assets: Land 813,513 3,021,637 3,835,150 Distribution and … Claims and judgments 1,687,975 Bonds, notes, and loans payable 3,944,609 360,000 4,304,609 249,306 Total … Claims and judgments 5,602,900 Bonds, notes, and loans payable 54,451,549 19,544,019 73,995,568 Total …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Compliance With Executive Order 95 (Open Data)
… The audit covered the period between February 1, 2013 and October 16, 2019. About the Program State government entities possess …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of the Town’s financial activities for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Vendor File Advisory No. 10
… Vendor Portal. As of February 8, 2018, all vendors on the New York State Vendor File that are “open for ordering” have the functionality to …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingOpinion 93-32
… related to the subject matter of the inquiry (1991 Opns St Comp No. 91-60, p 162; see also 1991 Opns St Comp No. 91-2, p 5; Ronan v Levitt , 73 Misc 2d 35, 38, … to records (Public Officers Law, §89[6]; see St. Joseph's Hospital v Axelrod , 74 AD2d 698, 425 NYS2d 669, app den 49 …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 97-11
… of the political subdivision. … Whether art 18 of the Gen Municipal Law authorizes a city to require housing …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Opinion 2000-8
… CONFLICTS OF INTEREST -- Interest in Contract (county health commissioner as partner with a member of a … for (home health care services) PUBLIC HEALTH LAW §352; GENERAL MUNICIPAL LAW §§800(3), 802(1)(f): A county public … has certain of the powers and duties set forth in General Municipal Law §801 (see Public Health Law §352). You …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… 1, 2012 through December 31, 2013. Background The Red Creek Protective Fire Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… Purpose of Audit The purpose of our audit was to determine if the Board … oversight of the Department’s financial operations for the period January 1, 2014 through April 6, 2015. … the financial activities and documentation for the daily lottery account. Key Recommendations Verify that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… all claims prior to payment to ensure that all claims have supporting documentation and are for legitimate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsTown of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor maintained complete and … in Essex County and includes a portion of the Village of Saranac Lake within its borders. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Town of Oswego – Financial Condition and Information Technology (2017M-290)
… safeguard the Town’s information technology (IT) resources for the period January 1, 2016 through June 30, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2 million. Key Findings The … Adopt a disaster recovery plan and policies and procedures for breach notification and data back-up. … Town of Oswego …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290More About This Retirement Plan – State Police Plan
… 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are provided by Section 381-b of the … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planCity of Yonkers – Information Technology (2017M-86)
… not adopted a breach notification policy or a disaster recovery plan. Key Recommendations Update the City’s acceptable use policy and ensure that all …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Montauk Union Free School District – Financial Condition (2016M-168)
… audit was to examine the District’s financial condition for the period July 1, 2012 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19 … Create and adopt a formal plan that defines objectives for each reserve. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Marion Central School District – Tuition Reimbursements (2016M-11)
… Purpose of Audit The purpose of our audit was to examine the … July 1, 2012 through January 6, 2016. Background The Marion Central School District is located in the Towns of … Ontario, Palmyra, Sodus, Walworth and Williamson in Wayne County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Schroon Lake Central School District – Financial Condition (2014M-145)
… over into the next school year. As a result, real property taxes have been significantly higher than necessary. General … current economic conditions, recent reductions in State aid and the impact of the tax cap legislation. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… upon request. … North Merrick Union Free School District Treasurers Duties 2013M366 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Beacon City School District -- Budget Review (B6-15-4)
… evaluation of the District’s preliminary budget for the 2015-16 fiscal year. Background Chapter 308 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their preliminary budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4