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Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

Village of Hunter – Financial Operations (2023M-164)

… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and Clerk-Treasurer properly managed … to the public, Establish controls to address the lack of segregation of the Clerk-Treasurer’s duties, Provide …

https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164

Village 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-256

Terryville Fire District – Treasurer’s Duties (2017M-136)

… through March 31, 2017. Background The Terryville Fire District is a district corporation of the State, distinct and separate from …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136

Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)

… or training. The District reimbursed travelers a total of $244 for mileage and parking that were not supported by … policy to require members and employees to submit proof of attending and/or completing the conference or training. District officials agreed with our recommendations and indicated they plan to initiate …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56

Depew Union Free School District – Investment Program (2023M-77)

… in financial institutions that offered higher interest rates, prepare monthly cash flow forecasts or solicit …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77

Town 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-178

Comptroller DiNapoli Releases Municipal Audits

… announced his office completed an audit of the Village of Brookville , Village of Canajoharie , Fairport Public Library … is being spent appropriately and effectively.” Village of Brookville – Board Oversight (Nassau County) The board …

https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits

DiNapoli Statement on Executive Budget Proposal

Over the past three years Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing reduce the structural budget imbalance and hold the line on spending

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposal

Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)

… Purpose of Audit The purpose of our audit was to determine if internal controls are adequate to ensure that the Company’s financial activity was recorded … that contracts with the Town of Johnstown, Fulton County, to provide fire protection to a portion of the Town. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internal

Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)

… Purpose of Audit The purpose of our audit was to review the Agency’s process for …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-community

Town of Moreau – Budgeting and Multiyear Planning (2017M-185)

… govern the use of available fund balances. Create reserve funds and long-term financial plans to protect residents’ …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185

City of Hornell – Information Technology (2017M-293)

… October 2, 2017. Background The City of Hornell is located in Steuben County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293

Town of Greece – Information Technology (2017M-145)

… evaluate the Town’s Information Technology (IT) controls for the period January 1, 2016 through June 30, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $56.7 million. Key Findings … Town’s acceptable use policy did not include provisions for enforcement, such as monitoring computer use and …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145

Division of Housing and Community Renewal Bulletin No. DH-19

… Date(s) Administration paychecks dated January 11, 2006 OSC Actions Dues (Code 224 ) and Agency Shop Fee (Code 230 ) … salary, Pay Basis Code and percentage of time worked. OSC will automatically apply the increase as follows: Annual …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-19-district-council-37-local-1359-division-housing-and

Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)

… of Audit The purpose of our audit was to determine if the District had established effective internal controls over … to December 31, 2012. Background The Plattsburgh City School District is located in the City of Plattsburgh, …

https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74

Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)

… Meredith, Delaware County. The District, which operates two schools with approximately 750 students, is governed by …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36

Town of Cheektowaga – Credit Card Purchases (2017M-18)

… of our audit was to review credit card use and purchases for the period January 1, 2015 through December 14, 2016. … an elected seven-member Town Board. Budgeted expenditures for 2016 totaled approximately $92.3 million. Key Findings … them with credit card statements and itemized receipts for all purchases. Perform a thorough and deliberate audit of …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18