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Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)

… internal controls over selected financial activities for the period January 1, 2011 through December 19, 2013. … Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire protection services … members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financial

Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)

… Purpose of Audit The purpose of our audit was to determine whether District controls are … to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financial

Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)

… The Volunteer Firemen’s Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act … Volunteer Firemens Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …

https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax

Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)

… Kiantone, in Chautauqua County. The Department contracts with the Town of Kiantone to provide fire protection services … $522,862 and found that the Treasurer made disbursements with little or no oversight and disbursements totaling …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controls

Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)

… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2012 … October 4, 2013. Background The Delevan Volunteer Fire Company provides services for the Village of Delevan in …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financial

South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)

… cards. Company officials do not ensure that invoices for all credit card purchases are retained and attached to the credit card statement. We reviewed all 264 payments totaling $122,007 made by the Company in … that sufficient supporting documentation is available for all credit card purchases prior to approving them for payment. …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financial

Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)

… is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135

Village of West Hampton Dunes – Financial Operations (2013M-390)

… 2011 through December 31, 2012. Background The Village of West Hampton Dunes is located in the Town of Southampton in … Village of West Hampton Dunes Financial Operations 2013M390 …

https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390

City of Ogdensburg - Payroll Processing – (2014M-207)

… totals into the central accounting records, but does not review the individual employee names and respective … segregate the payroll clerk’s duties so that one person does not control all significant aspects of the payroll …

https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207

City of New Rochelle – Financial Condition (2014M-158)

… do not report cash assets in each fund’s cash account. All cash is deposited in a concentration account and recorded …

https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158

Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)

… and safeguarding of cash receipts received in the civil office. We also determined that various control … had implemented over the cash receipts process in the civil office provided additional oversight. We tested 147 … Washington County Sheriffs Department Civil Office Internal Controls Over Cash Receipts 2013M288 …

https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cash

East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)

… January 1, 2015 through April 12, 2017. Background The East Bloomfield-Holcomb Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town of East Bloomfield and certain areas of the Town of Canandaigua … East BloomfieldHolcomb Fire Department Financial Operations …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operations

Connetquot Public Library – Cash Disbursements (2017M-125)

… 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is … year totaled $6,040,900. Key Findings The Board adopted a policy granting check signing authority to seven Library … are disbursed appropriately. The Board did not establish a petty cash fund at the lowest practical amount and did not …

https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125

Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)

… whether the Village’s water supply capital project and settlement proceeds were accounted for and monitored … Village of Stillwater Capital Project and Settlement Award Accounting 2017M163 …

https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163

Town of St. Armand – Selected Financial Operations (2017M-142)

… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142

City of Batavia – Business Improvement District (2017M-283)

… was to determine whether City officials properly accounted for and monitored the Business Improvement District’s (BID) financial operations for the period April 1, 2015 through September 14, 2017. … in which a charge is imposed upon benefited properties for improvements, operation and maintenance costs and other …

https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283

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