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Hughsonville Fire Company – Financial Activities (2014M-201)
… Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a … of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue press-numbered duplicate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Town of Schaghticoke – Budgeting (2013M-239)
… our audit was to evaluate the Town’s budgeting practices for the period January 1, 2010 through April 30, 2013. … Findings The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and … to fund expenditures. As a result, unexpended surplus funds declined in the town-wide general fund, two water …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Campbell-Savona Central School District – Financial Condition (2015M-42)
… our audit was to review the District’s financial condition for the period July 1, 2011 through January 31, 2015. … 890 students. Budgeted general fund appropriations for the 2014-15 fiscal year are $23.4 million. Key Findings … appropriations when they prepared and adopted budgets for the last three fiscal years, even though this poor …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately 1,500 residents. The … to a specified person based on the needs associated with their job functions. Establish a formal disaster …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Ardsley Union Free School District – Reserve Funds (2015M-348)
… County. The District, which operates three schools with approximately 2,060 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348State Agencies Bulletin No. 919
… Date(s) August 19, 2009 Background Recent changes in tax regulations require that military stipend payments be … and Medicare taxes. Payroll Bulletin No. 914 (Change in Taxation of Military Stipend) explained the regulation and … employees beginning or ending military stipend beginning in Pay Periods 9L and 10L. When an employee receives both …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate internal controls … did not disclose material issues, the clerks’ ability to control all cash receipts and disbursement functions … of unsatisfied restitution orders from receiving the money to which they are entitled. The Department’s software does …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Municipal Audits
… balance policy, multiyear financial plan or capital plan. Monsey Fire District – Board Oversight (Rockland County) The …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Candor Fire District – Controls Over Financial Activities (2014M-268)
… is a district corporation of the State, distinct and separate from the Town of Candor and Tioga County in which it is located. The District’s general fund budget … receipts process did not have an audit trail beginning with the initial point of cash collection to show the amounts …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Wyoming County – Selected Financial Activities (2015M-94)
… April 15, 2015. Background Wyoming County is located in western New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … did not complete, or contract with an independent account to complete, an annual audit of the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… audit was to assess the Department’s financial controls for the period January 1, 2013 through April 29, 2014. … by a seven-member Board of Directors. Expenditures for 2013 totaled $82,380. Key Findings The Treasurer’s duties … procedures that adequately segregate duties and provide for oversight of the Treasurer. Conduct an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialXV.16.B Sole Custody Reporting – XV. End of Year
… ), for reporting agency sole custody account balances will be available for agencies to use to report reconciled bank account information needed for the State’s annual financial … complete and timely filing of required sole custody bank account information. For more information about sole custody …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingState Comptroller DiNapoli Releases School District Audits
… properly audited and approved, adequately supported and for valid district purposes. The claims auditor did not audit … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Town of Schroeppel – Cash Disbursements (2014M-296)
… Purpose of Audit The purpose of our audit was to examine the Town’s controls over cash disbursements for … audit, or contract with an independent public accountant to audit, the Comptroller’s accounting records. Key … records or have an independent public accountant do so. … The purpose of our audit was to examine the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… were communicated confidentially to officials, we found: All nine business office employees, including the Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Yaphank Fire District – Claims Processing (2013M-51)
… of our audit was to examine the claims auditing process for the period January 1, 2012, to December 31, 2012. … general fund expenditures were $1,477,872 and $1,593,997 for the years ended December 31, 2011 and December 31, 2012, … meetings, the Board simply receives a warrant of claims for approval. The Board passed a resolution which allows the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51NYS Common Retirement Fund Announces Third Quarter Results
… emerging opportunities.” The Fund has 37.6 percent of its assets invested in publicly traded domestic equities and 17.1 … in international public equities. The remaining Fund assets by allocation are invested in cash, bonds and …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsTown of Lincoln – Financial Management (2013M-245)
… of our audit was to review the Town’s financial management for the period January 1, 2012, through December 31, 2012. … The Town’s 2012 operating expenditures totaled $212,501 for the general fund and $332,686 for the highway fund. Key Findings As of December 31, 2012, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Opinion 2003-1
… the original district … as the town board shall determine. We have previously expressed the opinion that the purpose of … circumstances. 2 Although not raised in the inquiry, we note that Town Law §202-a, which relates to the expense of maintaining improvements, does not contain a provision similar to that in section …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1