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Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Company is located in the Town of Pomfret, in Chautauqua County. The Company is operated in accordance with its by-laws, which stipulate that an elected Executive Committee, consisting of a President, Vice President, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… The SCIDA Board consists of nine members, who are appointed by the County Board of Supervisors. For … evaluated using the same criteria. Recapture provisions are vague and do not include sufficient detail, such as … and economic goals or other terms of the agreements are not met. The Board did not develop and implement adequate …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectNassau County – Contract Approval Process (2012M-192)
… guidelines were added by NIFA during a control period, the contract approval process increased to an average of 85 days, … to meet with NIFA officials to review and update the contract approval guidelines to ensure they are … Nassau County Contract Approval Process 2012M192 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Franklin County – Fiscal Stress (2013M-252)
… to June 30, 2013. Background Franklin County is located in northeastern New York State and has a population of … to pay its bills and other obligations when due, resulting in the County issuing short-term debt in the form of a tax anticipation note for $4 million on May …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Health Sciences Charter School – Procurement (2013M-211)
… on other key provisions such as when written contracts are required or whether professional services should be … procurement activity to ensure that goods and services are purchased in accordance with policy requirements. Ensure that contracts are entered into, with copies maintained in the Business …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Rockland County – Budget Review (B6-13-22)
… Rockland County Budget Review B61322 …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Liberty Central School District – Budget Review (B4-13-4)
… District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Liberty Central School … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. The proposed 2013-14 fiscal year budget for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Town of Rensselaerville – Financial Operations (2012M-168)
… 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The … million. Key Findings The Town’s accounting records are in poor condition and do not provide an accurate portrait of its financial condition. In fact, the Town’s general fund was overstated by a total of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Hicksville Water District – Competitive Quotations (2013M-233)
… for payment. We therefore question whether Board members are ensuring compliance with their own purchasing policy when … goods and services to ensure that taxpayer dollars are expended in the most economical manner. During the audit … ensure that the required number of competitive quotations are obtained. Attach sufficient documentation to each claim …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233City of Long Beach – Budget Review (B22-7-4)
… in the City's proposed budget for the 2022-23 fiscal year are reasonable, and whether the City took appropriate action … State Comptroller for review while the deficit obligations are outstanding. Key Findings The City’s financial condition … the appropriations for overtime or ensure that controls are in place to reduce the use of overtime. Develop cash flow …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Delaware County – Court and Trust Funds (2022-C&T-2)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 2 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 3 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… restitution orders from receiving the money to which they are entitled. The Department’s software does not produce … for verifying that recipients of restitution payments are entitled to receive those payments. Ensure that aging balances for each and every account are accurate and reliable. …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsAlbany City School District – Separation Payments and Information Technology (2012M-251)
… general fund expenditures for the 2012-13 fiscal year are approximately $208 million, and are funded primarily with real property taxes and State aid. … over employee separation payments and those controls are operating effectively. In 2010, District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Parish – Board Oversight (2012M-240)
Village of Parish Board Oversight 2012M240
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Dunkirk – Justice Court (2013M-106)
… former Justice has unidentified funds of $699. Pending tickets were not always enforced in a timely manner and dismissed tickets were not always reported to the JCF. The Board did … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… purpose of our audit was to review the Village’s financial and information technology operations for the period June 1, … is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… whether the difference is caused by recordkeeping errors, leaks, thefts or malfunctioning meters. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… stock is adequately secured. Discontinue the practice of permitting vendors to withdraw funds directly from the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… of Town moneys. Ensure all payments made in error are refunded to the individual taxpayers to which they are owed. Ensure that receipts are accurately recorded and reported to the Justice Court …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Town of Caledonia – Financial Management (2013M-363)
… and appropriation of fund balance only in amounts that are available and necessary to fund operations. Provide the … and leave time used. Ensure that accurate leave records are maintained and accruals and leave used are in accordance with Board authorizations. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363