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Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… internal controls over the District’s financial operations for the period January 1, 2011, to August 23, 2012. … and donations. The Department’s revenues and expenses for the 2011 fiscal year totaled approximately $65,000 and … activities. The Department Treasurer is responsible for recording all the Department’s cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overState Agencies Bulletin No. 1512
… Purpose To provide agency instructions for processing the 2016 SSU Uniform Cleaning and Maintenance … and Police Benevolent Association, Inc. () provides for a uniform allowance. A Governor’s Office of Employee … in a separate check and there will be no direct deposit for this payment. Eligibility Criteria Seasonal/temporary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1512-2016-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestWho Is Responsible? – Travel and Conference Expense Management
… The governing board is generally responsible for the high level oversight of local government or school … The governing board is also generally responsible for adopting broad policies that guide operations and protect assets. The responsibility for day-to-day operations, however, including implementing …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleCrown Point Fire District – Board Oversight (2024M-29)
… District’s financial operations are adequately accounted for and reported. For the 24 months reviewed, the Board did not receive … Treasurer’s reports of collection and disbursement details for three months; cash balances for two months; and bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… State, distinct and separate from the Town of Ballston, in Saratoga County. The District is governed by an elected … for 2015 were approximately $184,000. Key Findings In 2015 three firefighters received one year of service … they were not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditState Agencies Bulletin No. 1598
… OSC will Terminate the ORP or VDC Savings Plans panel for any employee that is Retired and Rehired if the agency … an arrears spreadsheet and have it reviewed, if required, for the retirement plan. Once the Correct History has been … Agency will enter the reviewed arrears, if required, for the retirement plan. Agency will enter General Comments. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… over payroll and fire protection and ambulance contracts for the period January 1, 2015 through December 13, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $3 million. Key Findings The … a payroll and personnel policy and written procedures for time records, processing payroll, maintaining leave …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Opinion 89-34
… appointment of the deputy. You ask whether a town board is authorized to make inquiry into the activities of town … town highway department personnel and equipment. We note first that TownLaw, §64(1) provides the town board with … claim for reimbursement against town officers or employees who have committed waste or misuse of town property (see Opn …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… provided at selected Town facilities. Key Findings Of the 657 applicable physical accessibility components … selected Town facilities. Specifically: 49 components at the Town Hall, such as carpets or mats at entrances and … stalls with an overall width of at least 60 inches and a door opening at least 32 inches wide. 18 components at the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… provide adequate oversight of the revolving loan program. For the 15 active loans, we found: Fourteen loan files did … not have enforcement mechanisms to ensure funds were used for appropriate purposes and job creation and/or retention … files. Forward all loan modification requests to the Board for approval. Develop written policies and procedures …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanState Police Bulletin No. SP-225
… The purpose of this bulletin is to notify agencies of an increase in union dues for PBA of the NYS Troopers. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… controls over selected financial and operational areas for the period January 1, 2011, to June 22, 2012. Background … four Board members. Budgeted general fund appropriations for fiscal years 2011 and 2012 were approximately $1.6 … written back-up procedures and require the media used for backups to be encrypted and stored in a secure location. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyOpinion 92-20
… issues discussed in the opinion. FEES -- Imposition of (for concerts held on county fairgrounds) LICENSING AND … POWERS -- County fairs (imposition of licensing fee) NOT-FOR-PROFIT CORPORATION LAW, §1409(k); TOWN LAW, §§136, 137: A town may not impose a licensing fee for concerts to be held on county fairgrounds during the …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Multiyear Capital Planning
This session will discuss how to develop a capital plan, including the process of identifying capital needs and inventorying, and establishing criteria to prioritize projects.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-capital-planning-040523.pdfPleasantville Union Free School District – Claims Auditing (2022M-136)
Determine whether the Pleasantville Union Free School District (District) Board of Education (Board) ensured that claims were adequately supported and properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pleasantville-union-free-school-district-2022-136.pdfCybersecurity Month Passwords
Passwords are one of the most critical controls that help to enable a strong cybersecurity posture. Learn how to help strengthen your municipality’s password practices.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-passwords-10-24-22.pdfNorfolk Fire District – Board Oversight (2022M-109)
Determine whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and ensured that annual financial reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/norfolk-fire-district-2022-109.pdfLiberty Central School District – Information Technology (2022M-73)
Determine whether the Liberty Central School District(District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/liberty-central-school-district-2022-73.pdfCourt Facilities Aid and Assistance Program (2019-S-4)
To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for only eligible expenses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s4.pdfConstitutional Tax Limit Reporting
This webinar will provide an overview of the Constitutional Tax Limit. Presenters will explain Constitutional Tax Limit reporting requirements and review common reporting errors.
https://www.osc.ny.gov/files/local-government/academy/pdf/constitutional-tax-limit-072424.pdf