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Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… March 31, 2015. Background The Stony Creek Volunteer Fire Company provides fire protection services for the town of Stony Creek, Warren County. The Company, which has approximately 30 members, is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mClifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if District officials properly awarded Length of … the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. The District is governed by an … Key Findings The District’s LOSAP point system is not consistent with State General Municipal Law (GML). Some …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mClinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … $35.6 million. Key Findings BOCES officials did not establish adequate procedures to ensure separation … payments to ensure they are accurately calculated in accordance with the terms of the collective bargaining …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Hughsonville Fire Company – Financial Activities (2014M-201)
… Board’s oversight over the Company’s financial activities for the period January 1, 2013 through February 28, 2014. … Fire District. Gross receipts and disbursements for the fiscal year ended December 31, 2013 totaled $60,520 … Board has not developed adequate policies and procedures for the procurement of goods and services, credit card use, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Hicksville Water District – Competitive Quotations (2013M-233)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. … totaled $10 million. Key Findings District officials did not obtain quotes for goods and services purchased from three …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk … property tax levy by more than $325,000. The District has not developed a multiyear financial plan that addresses the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268City of Rye – Boat Basin Fund (2013M-289)
… Purpose of Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations … June 30, 2013. Background The City of Rye is located in Westchester County, covers 20 square miles and has a … Although the cost allocation was updated in 2001, it has not been updated since that time. The City increased the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Lakeland Central School District - Reserves Management (2019M-113)
… properly managed reserves. Key Findings The Board did not adopt written policies establishing the financial … an analysis of the tax certiorari reserve fund balance to determine proper funding levels. Ensure the Business Official submits the report of reserves in compliance with all requirements of the Board’s policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113South Orangetown Central School District – Network User Accounts (2022M-24)
… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that … State, distinct and separate from the Town of Tonawanda in Erie County. The District is governed by an elected … approximately $690,800. Key Finding The Treasurer does not provide monthly financial reports to the Board during the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Aspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western … reported costs must comply with the guidelines specified in the RCM. For the year ended December 31, 2012, Aspire … Key Finding We identified $7,501 in costs that did not comply with SED’s requirements for reimbursement. The …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… report - pdf] We also released four letter reports to the following entities: the City of Buffalo (Buffalo) and … our audit was to determine whether FFI tax money was spent in accordance with special act legislation, city charters or … tax money, officials in Buffalo, Syracuse and Yonkers did not always use it according to their specific special act, …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The Campbell-Savona Central School District is located in Steuben County within the Towns of Addison, Bath, … budgets, appropriated fund balance and reserves were not needed to fund operations as planned. The District's fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42College Choice Tuition Savings Program Appropriation
… appropriation for payment of services and expenses related to the administration of the College Choice Tuition Savings … appropriation for payment of services and expenses related to the administration of the College Choice Tuition Savings …
https://www.osc.ny.gov/legislation/college-choice-tuition-savings-program-appropriationNew York State Comptroller Thomas P. DiNapoli Gives Best Wishes For New Year, 01/01/15
… “New Year's Day is a fresh start and a time to embrace new goals derived from lessons learned over the past year. Across the state from Buffalo to Brooklyn to Babylon and from the Southern Tier to the North Country, …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-thomas-p-dinapoli-gives-best-wishes-new-year-010115State Comptroller Thomas P. DiNapoli Statement on Mayor de Blasio's State of the City Address
… responsibly and focused on the issues that matter most to New Yorkers. It is particularly heartening that the mayor is deeply committed to preserving the city’s available affordable housing and building new units, which is key to ensuring a viable and diverse economy. These are …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-mayor-de-blasios-state-city-addressLocal Government Interactive Data
… allows the public to view and analyze a tenyear window of New York State local government finances …
https://www.osc.ny.gov/local-government/interactive-dataFire Protection Contracts
… / S.5785 (Marchione) – Increases transparency relating to the contract negotiation process for fire protection … Memo Bill Text Status … Increases transparency relating to the contract negotiation process for fire protection …
https://www.osc.ny.gov/legislation/fire-protection-contractsInformation Technology Governance – Information Technology Governance
… The following guidance is intended to make oversight less daunting by providing a path for …
https://www.osc.ny.gov/local-government/publications/it-governance/information-technology-governanceValue Pharmacy, Inc.
… Value Pharmacy, Inc. … On January 28 2015 the Office of the … commenced an audit of Medicaid payments made to Value Pharmacy …
https://www.osc.ny.gov/state-agencies/audits/2019/03/27/value-pharmacy-inc