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City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… 31, 2012. Background The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The … it distributes, which is substantially higher than the EPA goal of 10 percent. In 2011, the City reported that 719 … the causes of excessive water loss and take appropriate action to reduce water loss and costs. …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … 1, 2012 through October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua County. The … Vice President, Treasurer, Secretary, Chief, Emergency Management Services Captain and three Directors, is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialFranklin County – Fiscal Stress (2013M-252)
… expenditures and that are structurally balanced. Authorize all interfund advances and develop a plan to ensure that all outstanding interfund advances are repaid by the close of …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… million. Key Findings The City did not properly award all contracts and has not annually reviewed the procurement … policy, as required, and update as needed. Execute all contracts in accordance with the Charter. Periodically …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Lewis County – Court and Trust Funds (2024-C&T-1)
… on an annual basis to the State Comptroller accounting for all money, securities and other properties deposited to … Key Recommendations The Treasurer should ensure that all money deemed abandoned property is paid to the State …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Homer Central School District – Financial Condition (2013M-306)
… the District did not actually use the surplus funds or all of the budgeted reserve fund amounts as planned in fiscal … on historical trends or other identified needs. Review all reserve balances and determine if the amounts reserved …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hamburg Central School District – Capital Project (2014M-129)
… School District is located in the Towns of Hamburg, Boston, Eden and Orchard Park in Erie County. The District is governed by a Board of Education which comprises seven elected members. … and equipment were going to be purchased. The District has set aside over $6.6 million for general construction and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Hancock Central School District – Financial Condition (2013M-187)
… and revenue estimates that are realistic and based upon all information available at the time the budget is developed. Review all reserve balances and determine if the amounts reserved …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Westchester County – Court and Trust Funds (2024-C&T-3)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2022 through February 29 2024
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Village of New York Mills – Justice Court (S9-14-4)
… 31, 2013. Background The Village covers approximately one square mile and has approximately 3,300 residents. The Board … and two part-time Court clerks during our audit period. Per the Court’s information technology system (System), the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Germantown Central School District – Financial Management (2013M-230)
… to the establishment and use of reserve funds. Review all reserves and determine if the amounts reserved are … with statutory requirements. Include the funding of all reserves in their adopted budget plan so that funding the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… audit was to review selected Village financial operations for the period June 1, 2010, through February 29, 2012. … Trustees and an elected Mayor. Operating expenditures for the 2010-11 fiscal year were $2,866,612. Key Findings … failed to audit all claims as required by Village Law. For the fiscal year ended May 31, 2011, the Board reviewed …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. Background … by a seven member Board of Trustees. The School’s revenues for the 2011-12 fiscal year were approximately $3.2 million. … paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… report ] Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over its financial … The Company did not have adequate controls in place to ensure that Company funds were safeguarded. The Company’s … adopt a code of ethics and written policies and procedures to provide detailed guidance for Company officials and staff …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… Recommendations Conduct a thorough and deliberate audit of all claims prior to approving them for payment to ensure that all claims have sufficient supporting documentation. Ensure …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Development Fund for the period January 1, 2014 through March 31, 2015. Background The Syracuse Industrial …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andTown of Davenport – Financial Operations (2013M-62)
… identified in permit fee revenues. Ensure that all claim vouchers are presented to the Board for audit and approval and that all such claims appear on an abstract. Ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial … The purpose of our audit was to review the Boards oversight of financial operations and review the Courts financial operations from August 1 2014 through May 31 …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… held at the library in 2013 and did not ensure that all program performers and presenters signed contracts with … she should be designated as an employee. Audit and approve all claims before payment is made by the Treasurer. …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Town of Westerlo – Selected Financial Activities (2013M-323)
… the year. Develop a comprehensive plan to ensure that all outstanding interfund advances are repaid. Develop a … for comparison with available cash. Ensure that all bail received and disbursed is properly accounted for. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323