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Town of Moriah - Leave Accruals (2019M-168)
… report, are corrected. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Village of Nelliston - Payroll and Accounting Records (2018M-162)
… contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
… report - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during our audit … documentation attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… totaling $10,517 that were deposited during the audit period. Company officials did not ensure that collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77Allegany-Limestone Central School District - Financial Management (2018M-129)
… fund balance totaled more than $2.2 million and was 10 percent of the 2017- 18 budgeted appropriations, exceeding …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/allegany-limestone-central-school-district-financial-management-2018m-129Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… perform an annual audit of FFA records during our audit period. Collections did not include adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… The former Clerk-Treasurer did not calculate health insurance benefits in accordance with the employee handbook. …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Camden Central School District - Claims Audit Process (2019M-124)
… $4,750. The claims auditor did not: Audit and approve 478 other claims totaling $945,478 before payment. Report the results of the claims auditing …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Town of Dayton - Fund Balance Management (2019M-221)
… deficit fund balances and ensure that those funds are self-sustaining. Develop and adopt comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… did not enter into a written agreement with the Town of Chesterfield, which bills, collects and enforces charges for the three districts. The Town of Chesterfield did not assess penalties to delinquent accounts. … into a written intermunicipal agreement with the Town of Chesterfield. Ensure that penalties are correctly assessed on …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Edinburg Common School District – Tax Collection (2016M-233)
… students. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $3.4 million. Key Findings The Tax …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)
… members. During 2013, the Agency reported 89 projects with active agreements, 70 of which generated more than $13 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-overHughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… that officers and employees comply with the District’s procurement policy. Key Recommendations Ensure that all … documentation and that vouchers comply with the District’s procurement, credit card and food and beverage policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mHortonville Fire District – Financial Reporting (2014M-188)
… Purpose of Audit The purpose of our audit was to review the District’s controls over the recording and reporting of financial activity for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… that Company money was safeguarded for the period January 1, 2013 through July 10, 2014. Background The Shelby …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… County, in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. … has not adopted an investment policy, which is required by State General Municipal Law. The Board does not review …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which … former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. The former Treasurer did not maintain accurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… not review canceled checks because they are not returned with the Department’s bank statements. Key Recommendations … and request that copies of canceled checks be returned with the monthly bank statements. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overYork Fire Department – Controls Over Financial Activities (2014M-112)
York Fire Department Controls Over Financial Activities 2014M112
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mPulteney 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 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financial