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Plymouth Volunteer Fire Department – Missing Funds (2014M-50)
Plymouth Volunteer Fire Department Missing Funds 2014M50
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… financial reports with OSC from 2010-13. The Board did not conduct an audit of the Secretary-Treasurer’s records for the … financial report is filed with OSC in a timely manner. Conduct an audit of the Secretary-Treasurer’s records …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… of our audit was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May … County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanOtsego County – Cost of Temporary Housing (2015M-97)
… Purpose of Audit The purpose of our audit was to examine the County’s administration of the temporary … 31, 2014. Background The County of Otsego is located in Central New York State and has approximately 62,000 … counties to identify critical differences in the strategies employed for temporary housing. …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Niagara County – Golf Course Financial Operations (2015M-308)
… Purpose of Audit The purpose of our audit was to review Golf Course financial operations for the period January 1, … by a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately $462,000 in 2014. Key Findings Golf Course sales were not all recorded in the point of sale …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Wyoming County – Selected Financial Activities (2015M-94)
… an appropriate cost analysis or considered alternative sites or options prior to entering into a 17.5 year lease for …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s members ensured that … volunteer organization located in the Town of Middletown, Delaware County. The Department provides fire protection … were paid according to Department procedures and not all transfers were approved in advance. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Greenville Fire District – Capital Reserve (2014M-64)
… funding level and the reserve has consistently been funded with amounts exceeding the amounts budgeted annually for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Claryville Fire District – Budgeting Practices (2014M-59)
… 20, 2013. Background The Claryville Fire District, which is governed by an elected five-member Board of Commissioners, is a district corporation of the State, distinct and separate … located in Sullivan and Ulster Counties. The District is responsible for providing equipment for the Claryville …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Cincinnatus Fire District – Financial Controls (2014M-49)
… The Board did not adopt an investment policy or credit card use policy. The Treasurer filed annual financial reports … Recommendations Adopt an investment policy and a credit card use policy. Ensure that the annual financial reports are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Candor Fire District – Controls Over Financial Activities (2014M-268)
… Purpose of Audit The purpose of our audit was to examine the … June 30, 2014. Background The Candor Fire District, which is governed by an elected five-member Board of Fire Commissioners, is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s … and separate from the Town of Johnstown, and is located in Fulton County. It is governed by a Board of Fire … for the 2014 fiscal year. Key Findings The treasurer did not properly record and report the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mTown of McDonough – Financial Operations (2017M-120)
… maintaining documentation are communicated to and complied with by Town officials and employees. Audit claims prior to …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120City of Lockport – Cash Flow (2014M-195)
… fiscal problems. The Treasurer does not routinely prepare cash-flow analyses. Without cash-flow projections, the Council and City officials were … subsequently monitor financial activity. Prepare adequate cash-flow analyses and provide them to the Council for review. …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195City of Cohoes – Purchasing (2014M-192)
… $18.2 million. Key Findings The City’s procurement policy was adopted in 2000 and has not been updated to keep … competitive quotations as per the City’s procurement policy. Key Recommendations Update the procurement policy annually and include guidance …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… Purpose of Audit The purpose of our audit was to review the County’s internal controls over the timekeeping system for the period January 1, 2013 through … Franklin County Internal Controls Over the Timekeeping System 2014M276 …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Sullivan County – Tourism Promotion Services (2014M-61)
… and benchmarks in the tourism promotional contract with the Corporation to enable the County to monitor the …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… and agency moneys in a timely manner and in accordance with applicable legal statutes. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Broome County – Information Technology (2013M-351)
… Findings The County has a policy regarding removable USB storage devices but does not monitor or enforce it, … that more effectively manage the use of portable storage devices. Approve and adopt a breach notification …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… Charter School, located in the City of Troy, is governed by a Board of Trustees which comprises seven voting members. … The School accurately billed the school districts of residence. The School maintained adequate supporting … of the students’ addresses and proof of their residence in each of the resident school districts for the 30 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013m