Search

Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)

… using fund balance and reserves to finance operations, for the period January 1, 2012, to March 14, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $166,000 for the 2013 fiscal year. Key Findings The Board has not …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operations

Oswego County – Transfer Station Cash Receipts (2015M-334)

… September 9, 2015. Background Oswego County is located in central New York State and has a population of … to residents, businesses and commercial waste haulers. In 2014, the Department collected approximately $7.8 million in revenue. Key Findings Attendants did not count and record …

https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334

Chemung County Probation Department – Collections and Disbursements (2016M-10)

… Purpose of Audit The purpose of our audit was to examine the Probation … 2014 through September 18, 2015. Background Chemung County is located in the southern tier of New York State, has a population of approximately 88,000 and is composed of …

https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10

Chautauqua County – Investments and Payroll (2016M-147)

… January 1, 2013 through January 15, 2016. Background Chautauqua County has a population of approximately 135,000 … Chautauqua County Investments and Payroll 2016M147 …

https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147

Hewlett Bay Fire District

… of Hempstead in Nassau County, covers approximately 4.5 square miles and serves approximately 15,000 residents. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-district

Gardiner Fire District – Length of Service Award Program (2013M-265)

… District’s Point System were prepared. Officials granted points for completion of training courses without any record … GML and implement standards and procedures to ensure that points are accurately awarded and recorded. Ensure that all points earned throughout the program year are adequately …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265

Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)

… under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. The Department provides fire protection … is properly recorded and reported. Debit cards were used in violation of the Department’s bylaws, which require …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072

Ballston Area Recreation Commission – Board Oversight (2015M-269)

… or make regular bank deposits for money collected from the soccer concession stand. The Commission has not filed annual … and recover from the Director all funds received from the soccer concession stand that were not deposited. File the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269

Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)

… Purpose of Audit The purpose of our audit was to examine the District’s … September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, distinct and separate … Key Recommendations Ensure that District officials comply with competitive bidding requirements when purchasing goods …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158

Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)

… and reported and that Department moneys were safeguarded for the period January 1, 2016 through June 19, 2017. … Fire Department, Inc. provides fire protection services for the Town of Southport, in Chemung County. The Department … by its officers and a five-member Board of Directors. For 2016, Department revenues were $57,670 and expenses were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activities

Town of Minerva – Payroll and Cash Receipts (2015M-342)

… place over the Town’s payroll and cash receipts processes for the period January 1, 2013 through April 30, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $2.2 million. Key Findings … the clerk to the Supervisor overpaid herself $13,940 for unauthorized direct deposits and inappropriate …

https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342

Mechanicville City School District – Financial Condition (2017M-93)

… 2017. Background The Mechanicville City School District is located in the City of Mechanicville and part of the Towns … The District, which has approximately 1,330 students, is governed by a seven-member Board of Education. Budgeted … and capital plans. Ensure that the amount of fund balance is in compliance with statutory limits. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93

Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)

… 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the 2016-17 tax levy and for … (TOHIDA) is a public benefit corporation established in 1971 for the benefit of the Town of Hempstead and is … The Valley Stream Union Free School District 30 is located in the Town of Hempstead in Nassau County and is governed by …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valley

East Kingston Volunteer Fire Company – Financial Activities (2017M-191)

… not establish adequate internal controls to ensure that all fundraising proceeds are properly accounted for and … the Treasurer's records. Establish controls to ensure that all fundraising money collected is properly recorded and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activities

Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)

… May 19, 2017. Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The … Findings The Town has accumulated excessive fund balances in the town-wide and town-outside-village general and highway … on a daily basis and deposit all cash receipts intact or in a timely manner. The Clerk did not remit taxes timely. Key …

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131

Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)

… April 17, 2017. Background The Town of Porter is located in Niagara County and has a population of approximately 6,600 … of Youngstown and Fort Niagara State Park are also located in the Town. The Town is governed by an elected five-member … of the terms of the original contract that was established in 1970. Key Recommendations Properly and accurately bill …

https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162

City of Yonkers – Financial Operations (2017M-119)

… June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of approximately … for managing the Yonkers Public Schools’ (YPS) finances in 2014. Budgeted appropriations for the 2017-18 fiscal year, … The Council has continued to appropriate fund balance in the City’s budget without using it. For the fiscal year …

https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!