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West Nyack Fire District – Claims Processing (2014M-259)
… personal cell phones were made without the required cell phone bills. Key Recommendations Audit all claims and ensure … procedures. Require supporting documentation for cell phone reimbursements. … West Nyack Fire District Claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Vestal Fire Department – Financial Activities (2014M-265)
… Perform thorough and timely audits of the financial records on an annual basis. Authorize disbursements only upon …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Background The North Patchogue Fire District is located in the Town of Brookhaven, Suffolk County, and is a district … Key Findings District officials did not purchase fuel in the most economical manner. The District did not ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over the District’s wire transfer … written procedures for wire transfers; there is also a lack of segregation of duties in the wire transfer process. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overSilver Creek Central School District – Financial Condition (2015M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Stamford Central School District – Fund Balances (2016M-106)
… funds to unrestricted fund balance, where allowed by law, or other reserves in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… whether the Fort Hunter Fire District (District) Board of Commissioners (Board) properly established and managed … funds. As a result, the Board reduced its transparency of financial operations, and the public did not have an … its rights as provided in General Municipal Law. As of August 31, 2022, the three capital reserve funds had …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Middle Country Public Library – Treasurer (2015M-291)
… Background The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, which is governed by an … that received its charter from the State Board of Regents in 1960. Key Findings The Treasurer’s status as a Library …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Henry Johnson Charter School – Financial Operations (2014M-214)
… Purpose of Audit The purpose of our audit was to evaluate the School’s compact contract … Charter School is a public school not under control of the school board, located in the City of Albany. The School, which is governed by an eight member …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Elmira City School District – Financial Condition (2014M-348)
… Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. … budgets that reflect the District’s actual needs based on historical trends or other identified analysis. Adopt a … intent for establishing each reserve fund and the manner in which each reserve will be funded, used and maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Alden Central School District – Financial Management (2016M-372)
… The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Hannibal Central School District – Financial Condition (2017M-23)
… Background The Hannibal Central School District is located in Cayuga and Oswego Counties. The District, which is … District officials overestimated operating expenditures in each of the last three fiscal years and appropriated nearly $5 million in fund balance, 97 percent of which was not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23North Salem Central School District – Time and Attendance (2016M-209)
… The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester County and portions of the Towns of Carmel and Southeast in Putnam County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Purpose of Audit The purpose of our audit was to examine the cash receipts process for the … The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… and Munson Fire District is a district corporation of the State, distinct and separate from the hamlet of Franklin …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20NYS Travel Information
… AC 132-S AC 132-S : Employee Report of Travel Expenses and Claim for Payment AC 160-S : Statement of Automobile Travel … of State Corporate Travel Card Charges AC 3257-S : Claim for Travel Reimbursement by a Non-Employee AC 3258-S : …
https://www.osc.ny.gov/state-agencies/travelDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… (EPF), one of the state's most important funding sources for preserving open space, protecting water quality and … are at an all-time high, but spending in future years is expected to require additional resources beyond the … and commonly requested data. … Disbursements from New Yorks Environmental Protection Fund EPF are at an alltime …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentPlymouth Fire District – Controls Over Financial Activity (2014M-211)
… distinct and separate from the Town of Plymouth, located in Chenango County. The District is governed by a five-member … Board does not review bank statements or reconciliations on a monthly basis and does not compare canceled check images …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/plymouth-fire-district-controls-over-financial-activity-2014m-211Humphrey Fire District – Financial Controls (2014M-37)
… and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-and