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Glen Aubrey Fire Company – Board Oversight (2022M-139)
… compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not ensure compliance with contracts or enforce the lease agreement’s terms and conditions. As a result, there is … fees and interest for late payments associated with the lease agreement. Key Recommendations Ensure compliance with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Norfolk Fire District – Board Oversight (2022M-109)
… [read complete report - pdf] Audit Objective Determine whether the Norfolk … claims totaling $97,727 and determined they were generally for appropriate District purposes. However, 17 claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… whether Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Bayport Fire District – Credit Card Use (2016M-394)
Bayport Fire District Credit Card Use 2016M394
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)
… did not perform a proper audit of claims prior to payment or ensure that adequate supporting documentation was … a cash disbursement policy that prohibits distribution or signing of blank checks. Properly audit all claims before …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Edgemont Union Free School District – Information Technology (2024M-37)
… (District) officials disabled unnecessary user accounts in a timely manner. Key Findings The IT Director did not disable unnecessary user accounts in a timely manner. As a result, the District had an … of the network and could potentially lose important data. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Federal Receipts – Federal Funding and New York
… Federal funding is a significant part of New York State’s Budget: In State … the FY 2026 NYS Executive Budget Financial Plan, the State is expected to receive almost $93.1 billion in federal … NYS Executive Budget Financial Plan . … Federal funding is a significant part of New York States Budget In State …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptseLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and links to resources. If there are additional topics …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… and separate from the Town of Caroline and the County of Tompkins in which it is located. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialDiNapoli: Former Treasurer Arrested in Village of Millport Theft
… and audit found she allegedly stole more than $4,000 in public funds, said State Comptroller Thomas P. DiNapoli. … Chemung County District Attorney Weeden A. Wetmore and the New York State Police for their diligent work in helping us … Justice Court and released on Chemung County's Project for Bail. The former Village of Millport treasurer was appointed …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftComptroller DiNapoli Releases School Audits
… overstated liabilities and accumulated excessive reserve funds. In addition, the board has repeatedly appropriated …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… 6, 2013. Background The City of Batavia is located in Genesee County and has a population of 15,645. The City is … ($36,915) and financial software support ($19,116). In addition, the City paid another professional service … as required, and update as needed. Execute all contracts in accordance with the Charter. Periodically seek requests …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Justice Court Fund: Advisories
… Cap Extension VTL 1809 (2) April [pdf] - Reporting to the Justice Court Fund Adjustments and Refunds ENCON Civil … July [pdf] - 2008 Legislative Updates and Reporting to the Justice Court Fund (JCF) Surcharge and Fee Increase PL … January [pdf] - 2008 Legislative Update and Reporting to the Justice Court Fund Surcharge and Fee Extension VTL 1809 …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesSullivan County – Fiscal Stress (2013M-81)
… stressed. While the Legislature and County management are aware of the County’s financial position, and they have …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Opinion 91-22
… separate company within a fire department). June 17, 1991 Joseph Frank, Esq., Attorney at Law Hicksville Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… general fund appropriations for the 2013-14 fiscal year are approximately $30 million. Key Findings For the three year period ending June 30, 2013, District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the … practices created operating deficits that have contributed to ongoing fund balance deficits in the general fund. During … deficit would have been even greater. The Board failed to audit all claims as required by Village Law. For the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationCity of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … condition. This inaccurate reporting likely contributed to the continuing cash flow problems the City experienced in … variances become known. Develop and implement a plan to eliminate the fund deficits. Correct the accounting …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Town of East Fishkill –Financial Condition (2014M-139)
… to review the financial condition of the Town’s sewer fund for the period January 1, 2012 through December 19, 2013. … The Town Board is the legislative body responsible for overseeing Town operations, including establishing … of the Board and serves as the chief executive officer. For fiscal year 2014, total budgeted appropriations totaled …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… time such as sick leave. For example, we selected six of 64 employees with custodial titles, eight of 83 employees …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeeping