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Roosevelt Fire District – Fire Station Project (2015M-163)

… January 1, 2014 through March 13, 2015. Background The Roosevelt Fire District is a district corporation of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163

Town of Butternuts – Accounting and Reporting (2016M-323)

… Purpose of Audit The purpose of our audit was to examine the Town’s financial operations … January 1, 2015 through June 24, 2016. Background The Town of Butternuts is located in Otsego County and had a … The purpose of our audit was to examine the Towns financial operations …

https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323

Hortonville Fire District – Financial Reporting (2014M-188)

… Secretary-Treasurer does not provide the Board with budget versus actual revenue and expenditure reports. Key … prepare monthly financial reports which include budget versus actual revenue and expenditure activity. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188

Cincinnatus Fire District – Financial Controls (2014M-49)

… and reported and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. … Board of Fire Commissioners. Its general fund budget for the 2014 fiscal year totals $233,379. Key Findings The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49

Candor Fire District – Controls Over Financial Activities (2014M-268)

… The cash receipts process did not have an audit trail beginning with the initial point of cash collection to …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268

Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)

… and separate from the Town of Johnstown, and is located in Fulton County. It is governed by a Board of Fire … The 2012 Annual Update Document was filed with the Office of the State Comptroller 152 days late. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014m

Cattaraugus County - Onoville Marina and Probation Department (2018M-32)

… Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a … no other evidence documenting receipt (e.g., pressnumbered tickets) is available and retained. Take further action to …

https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32

Sullivan County Community College – Information Technology (2017M-123)

… user accounts, breach notifications and disaster recovery testing and updating. Implement environmental controls to …

https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123

Brentwood Public Library – Leave Accruals (2018M-26)

… leave accrual records were accurate for the period July 1, 2016 through August 31, 2017. Background The Brentwood … Office employees were overstated by a total of 272 hours. The Library Director started 2016-17 with 84 hours of …

https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26

Village of Dansville – Water and Sewer Operations (2017M-273)

… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed water and … The Board should develop policies and procedures related to the water and sewer billing and collection process that … investigate and correct the causes of water loss due to leaks if it is cost-effective to do so. The Board should …

https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273

Fulton Public Library – Cash Receipts and Disbursements (2017M-269)

… has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims …

https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269

Town of Canaan – Board Oversight (2017M-183)

… Recommendations Issue pre-numbered duplicate receipts for all transactions where no other form of receipt is available. Remit all tax collections to the Supervisor at least once each …

https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183

Tapestry Charter School – Procurement (2017M-203)

… of Audit The purpose of our audit was to determine whether School officials used a competitive process to procure goods … through July 26, 2017. Background The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local school board’s control. …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203

Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)

… Services (BOCES) is a public entity serving 22 component school districts, which combined educate approximately 22,200 …

https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259

Garrison Union Free School District – Financial Condition (2016M-108)

… audit was to examine the District’s financial condition for the period July 1, 2014 through December 10, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.2 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108

Hauppauge Union Free School District – Overtime (2016M-70)

… schools with approximately 3,900 students, is governed by an elected seven-member Board of Education. Budgeted … costs. A security guard worked 33.5 overtime hours for video room coverage, which may have been able to be … procedures to properly control and monitor overtime by approving and providing justification for overtime prior …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70

Hamilton Central School District – School Lunch Fund Financial Condition (2016M-136)

… Purpose of Audit The purpose of our audit was to examine the school … Background The Hamilton Central School District is located in the Village of Hamilton and the Towns of Brookfield, Eaton, Hamilton, Lebanon and Madison in Madison County. The District, which operates one cafeteria …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hamilton-central-school-district-school-lunch-fund-financial-condition

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