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Pultneyville 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)
… Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with the Pulteney Fire District No. 2 and provides fire protection services to the Town. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialCandor Fire District – Controls Over Financial Activities (2014M-268)
… Background The Candor Fire District, which is governed by an elected five-member Board of Fire Commissioners, is a … and separate from the Town of Candor and Tioga County in which it is located. The District’s general fund budget …
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-94XV.16.B Sole Custody Reporting – XV. End of Year
… control must be reconciled at least monthly . Compliance with this requirement contributes immeasurably to accurate, complete and timely filing of required sole custody bank account … sole custody reporting, please contact [email protected] . In addition, agencies are reminded that bank statement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingTown of Schroeppel – Cash Disbursements (2014M-296)
… process. Annually audit the Comptroller’s 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-296State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were issued. Mount Pleasant Central School …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 96 - 11
… proposition to voter approval on own motion) REFERENDUM -- Permissive (need for when selling town real property); (on … a town board, upon adoption of a resolution subject to permissive referendum, may convey the real property (Town … Opns St Comp No. 91-58, p 160 and citations therein). Permissive referendum requirements for a town are set forth …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Village of Suffern – Budget Review (B8-15-13)
… fiscal year. Background The Village of Suffern, located in Rockland County, has adopted a budget for fiscal year … $17.9 million. Key Findings Significant revenue and expenditure projections in the adopted budget are … for 2014-15 show a surplus of about $209,000, which, along with a rate increase, could eventually eliminate the water …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Lindley – Financial Management (2012M-226)
… The Town of Lindley is located in Steuben County and has a population of approximately 1,800. The Town Board consists of the Town Supervisor and four Board members and is the legislative body responsible for overseeing the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226SUNY Bulletin No. SU-99
… Union Dues/Agency Shop Fees. Affected Employees Employees in Bargaining Unit 08 with the following Deduction Codes: 215 UUP Fee Payer 26P 222 … Per UUP policies, Lump Sum Payments are included in the calculation of Union Dues/Agency Shop Fees. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-99-change-union-duesagency-shop-fee-calculations-employeesPelham Union Free School District – Reserve Funds (2015M-366)
Pelham Union Free School District Reserve Funds 2015M366
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366State Agencies Bulletin No. 797
… tool inventory for use in the performance of his or her job; and Were Active on the payroll at the time of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/797-june-2007-retroactive-tool-allowance-payment-csea-operational-servicesRapids Fire Company – Credit Cards (2023M-86)
… to payment. Officials agreed with our recommendations and have indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Village of Spencer – Financial Condition (2013M-119)
… 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The Village is governed … capital projects, or to reduce future tax levies. Attend local government training on fiscal oversight and accounting. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Campbell-Savona Central School District – Financial Condition (2015M-42)
… Towns of Addison, Bath, Bradford, Cameron, Campbell, Erwin and Thurston and the Village of Savona. The District, which is governed by … District officials continually underestimated revenues and overestimated appropriations when they prepared and …
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 … disaster recovery plan. We found generic user accounts on the Village’s computer system and some users unnecessarily … application is provided to a specified person based on the needs associated with their job functions. Establish a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Comptroller DiNapoli Releases State Audits
… audits have been issued: Department of Agriculture and Markets: Dairy Inspections (2014-S-16) The department … approximately 6,000 inspections at almost 1,400 locations in calendar year 2013. Despite staffing shortages, the … ensure payments for special items are made in accordance with hospital agreements, and made significant progress to …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsHughsonville Fire Company – Financial Activities (2014M-201)
… District. Gross receipts and disbursements for the fiscal year ended December 31, 2013 totaled $60,520 and $56,237, …
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)
… The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The Town is governed by an elected … Town Board, which comprises the Town Supervisor and four council members. The Town’s 2013 adopted budget … on unexpended surplus funds to finance town-wide general, and certain water and sewer district operations, and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239