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Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 … totaled $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andChestertown Fire District – Claims Processing (2016M-387)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, … the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected … approximately $442,000. Key Findings The Board does not perform a deliberate audit of each claim by comparing the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Chenango Valley Central School District , Churchville-Chili Central School District , …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… should be improved. The Board and SLCIDA officials did not: Establish adequate procedures to ensure the reliability of job information. They did not … to ensure current employment information provided in project applications is supported by adequate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , Chenango Valey Central …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… permissions to only those functions that are necessary for their job duties, the district did not act on this … projections in the tentative budget are reasonable, except for appropriations for tuition fees for high school students, … charter school tuition fees and social security and Medicare taxes. In addition, revenues from tuition payments …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one town in Broome County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt … July 1, 2012 through March 27, 2014. Background The City of Corning is located in Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were used appropriately … The Crystal Beach Volunteer Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsCity of Mount Vernon – Payroll (2014M-347)
… Purpose of Audit The purpose of our audit was to determine if City officials provided sufficient oversight … 21, 2014. Background The City of Mount Vernon is located in Westchester County and has a population of approximately … payroll and related benefits. Key Findings The Council has not adopted policies related to payroll. The payroll …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over financial … State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an elected … reserve funds to fund operating expenses, which is not in compliance with the law. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Montgomery County – Financial Condition (2013M-234)
… condition is the result of poor budgeting and financial management practices and the Board’s failure to develop and …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Increase ABLE Account Balance
… New York Achieving A Better Life Experience (ABLE) Program to match the federally authorized level. Memo Bill Text … New York Achieving A Better Life Experience ABLE Program to match the federally authorized level …
https://www.osc.ny.gov/legislation/increase-able-account-balanceState Agencies Bulletin No. 654
… Purpose To notify agencies of the five (5) digit sub-sort number appearing on the outside address area of the Direct Deposit Advice statement. Background OSC has … who receive a Direct Deposit Advice statement Effective Date(s) Paychecks dated August 31, 2006 OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-additional-information-direct-deposit-advice-statement-address-areaSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure … the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a five-member … for the 2014 fiscal year. Key Findings The Board did not ensure that complete and accurate accounting records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Town of Varick – Water and Sewer Operations (2021M-46)
… financial operations. Key Findings Town officials did not effectively manage most aspects of the water and sewer … with our findings. Appendix B includes our comments to issues raised in the Town’s response. … Determine whether Town of Varick …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Financial Outlook for the Metropolitan Transportation Authority
Over the last year, the fiscal position of the Metropolitan Transportation Authority (MTA) has deteriorated, as the trajectory of ridership has ebbed closer to the low end of the agency’s forecasted range.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2023.pdfTheresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfInternal Controls for Billed Receivables and User Charges Webinar Presentation
Please join us as we discuss internal control framework for billed receivables and user charges, and go through the elements of a control environment to help ensure these activities are appropriate and safeguarded.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-billed-receivables-and-user-charges-08-18-2021.pdfRetirement Online Contact Administrator Authorization Form for State Employers (RS5545)
This form is for State employers to authorize a Contact Administrator for Retirement Online, who will be responsible for maintaining accurate and complete business contact information for the individuals with whom NYSLRS communicates.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5545.pdf