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Town of Nichols – Financial Management (2017M-258)
… Purpose of Audit The purpose of our audit was to determine whether the Board adequately … 1, 2016 through September 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed … Town of Nichols Financial Management 2017M258 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Town of Schaghticoke – Water Operations (2016M-390)
… 30, 2016. Background The Town of Schaghticoke is located in Rensselaer County and has a population of approximately … and procedures to provide guidance to employees involved in the billing and collection of water charges. Implement …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Collateral Loan/Pawn Brokers
… business. New Filing Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry … Loan Brokers) Established Filings File an updated registration statement whenever there is a change in the personnel or location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersX.7 Overview – X. Guide to Vendor/Customer Management
… A Customer is an entity providing or owing monies to the State or one of its Business Units. Business Units use … Information about customers is stored in the New York State Customer File, which consists of Centralized Corporate … A Customer is an entity providing or owing monies to the State or one of its Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewTown of Willing – Justice Court Operations (2014M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court operations for the … Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period … the prior Justice did not properly report disposed cases to the DMV. The Board did not properly audit or document its …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Brasher – Spending of Casino Compact Money (2013M-131)
… purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to … $2.1 million. Key Findings The Board generally expended casino compact revenue during our audit period in accordance … uses. Key Recommendations Ensure all expenditures of casino compact moneys are authorized and adequately …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Town of Sand Lake – Justice Court (2015M-121)
… Purpose of Audit The purpose of our audit was to evaluate the Court’s financial operations … 1, 2013 through February 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a … The purpose of our audit was to evaluate the Courts financial operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Town of Rosendale – Financial Operations (2015M-38)
… Purpose of Audit The purpose of our audit was to review selected Town financial operations for the period … Accounting records did not support the amounts reported to OSC, including more than $850,000 in fund balance … The purpose of our audit was to review selected Town financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… General Municipal Law section 72-g provides that, subject to the rules and regulations of the governing board of the … of the department may authorize volunteer firefighters to attend training schools and courses of instruction. … 72-g also sets forth additional requirements depending on the location of the training school or course. These …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsCaribbean Heritage Month Celebration
… Americans who contribute greatly to New York State. The live stream has ended, but you can watch a replay of the event …
https://www.osc.ny.gov/caribbean-heritage-month-2022Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… [ read complete report – pdf ] [ read complete 2020 report – pdf ] Purpose of Review The purpose of our review was to … granted tax exemptions, payments in lieu of taxes (PILOT) and project employment. Results of Review We …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fHoosic Valley Central School District - Financial Management (2018M-238)
… only appropriate fund balance that will actually be used to fund operations. Use surplus funds in a manner that … reserves and reducing property taxes. Review all reserves to determine whether balances are necessary and reasonable … agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… January 1, 2013 through July 10, 2014. Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the Town to … Shelby Volunteer Fire Company Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialHilton Central School District – Network Access Controls (2022M-200)
… adding or disabling user accounts and permissions. The District had 230 unneeded enabled network user accounts, … and others who were no longer providing services to the District. Key Recommendations Establish adequate written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200Town of Seneca Falls – Cash Collections (2023M-57)
… fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. The Town … documentation and to deposit and record cash collections in a timely manner. Ensure that adequate reconciliations are …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and elected …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2Niagara County – Golf Course Financial Operations (2015M-308)
… our audit was to review Golf Course financial operations for the period January 1, 2014 through October 6, 2015. … financial operations or develop oversight responsibilities for the Golf Director and County officials. Key … establishing accountability and oversight responsibilities for Golf Course financial operations. …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Sullivan County – Tourism Promotion Services (2014M-61)
… the County provided adequate oversite of the collection and expenditure of the occupancy tax for the period January … Background Sullivan County has a population of 77,800 and is located in the southeastern part of New York State. It … establishments are proper. The contract between the County and the Corporation did not include clear goals, guidelines …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Opinion 2006-3
… gen.,103 NY Jur 2d, Telecommunications, §191). In this case, the public highways and rights of way within the area …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Controls Over Computers (Follow-Up)
… Purpose To determine the extent of implementation of the four … without detection. We made four recommendations to the Department designed to strengthen these controls. Key Finding Department … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-follow