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Oversight of Selected Aspects of Traffic Controls
… Resource Guide. In fact, 34 studies took more than one year to complete. We visited 17 intersections where the ICU …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsOtisco Fire District – Financial Activities (2025M-42)
… to the Board? Audit Period January 1, 2023 – February 4, 2025 Understanding the Program The Board is responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Town of Evans – Board Oversight (2016M-2)
… 29, 2015. Background The Town of Evans is located in Erie County. The Town, which has approximately 16,000 … The Board hired an accounting firm to assist the Board in preparing a written response to our 2012 audit and develop a corrective …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Purpose of Audit The purpose of our audit was to determine whether the Commission’s financial activities were properly recorded … Lake Central School District. The Commission’s Board is currently composed of one member each from Ballston and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesDelaware County – Vehicle Usage and Disposal (2014M-258)
… August 15, 2014. Background Delaware County is located in eastern New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… fund balance and whether extra-classroom activity (ECA) funds were adequately safeguarded and cash collections and … did not maintain ledgers. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… The purpose of our audit was to determine whether the County accurately distributed sales tax to municipalities and whether the County Treasurer and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Waterloo – Board Oversight (2017M-110)
… Purpose of Audit The purpose of our audit was to determine if the … 1, 2015 through November 3, 2016. Background The Town of Waterloo is located in Seneca County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… a population of approximately 3,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Town of Attica – Town Clerk (2015M-210)
… 1, 2014 through June 10, 2015. Background The Town of Attica is located in Wyoming County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… through October 16, 2013. Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire Commissioners that comprises five elected members. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsConesus No. 1 Fire District – Internal Controls (2014M-46)
… through December 31, 2013. Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board of Fire Commissioners comprising five elected. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 through …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… by $200,790. In addition, all 45 general ledger accounts did not comply with the Office of the State Comptroller’s … of accounts for fire districts. 1 District officials did not always solicit competition when procuring …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… Thirteen of the 15 projects met or exceeded their job creation and/or retention goals. These 13 projects had … The CAIDA did not monitor project performance for investment or revitalization goals. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, 2011 through … $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. In October 2018, the attendant admitted stealing more than …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Tier Status – Article 14 Benefits
… 3 member covered by Article 14 if you joined the Police and Fire Retirement System on or after July 1, 2009 but … employer offers the one-year final average salary benefit for your employee group; or Are employed by the City of … and Fire Retirement System. … Article 14 information for PFRS Tier 3 members Covers pension disability and death …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusVestal Fire Department – Financial Activities (2014M-265)
… disbursed approximately $75,000. Key Findings The Board did not monitor compliance with the bylaws to ensure that … perform adequate annual audits. The Financial Secretaries did not approve vouchers in a timely manner and the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… audited and approved by the Board. The District used debit cards to make purchases totaling approximately $14,000. The … as otherwise provided by law. Discontinue the use of debit cards. Obtain an annual independent audit of the records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Plymouth – Board Oversight (2016M-190)
… (PPSI); disbursements; and the Board’s annual audit, for the period January 1, 2015 through March 31, 2016. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for the 2016 fiscal year total approximately $1.24 million. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190