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Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… to determine if the Treasurer properly deposited receipts and if disbursements were for proper Company purposes for the … is located in the Village of Spencer, Tioga County, and is associated with the Village Fire Department. The … Company, which provides fire protection for the Village and the Town of Spencer, is governed by a three-member Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLaGrange Fire District – Board Oversight (2014M-127)
… audit was to examine the District’s financial condition for the period January 1, 2012 through December 13, 2013. … approximately 15,700 residents. Budgeted appropriations for 2013 were approximately $5.3 million. Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… controls over water rents in the Napanoch Water District for the period January 1, 2014 through June 10, 2015. … an elected five-member Town Board. Metered water revenue for the Town’s Napanoch Water District, which provides water … service to approximately 448 customers, totaled $201,621 for 2015. Key Findings Because Town officials were uncertain …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … period. The Board does not routinely review bills prior to disbursement. The Company did not maintain records showing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… the District’s claims audit process and payroll procedures for the period January 1, 2013 through May 31, 2014. … in which it is located. The District, which is governed by an elected five-member Board of Commissioners, serves … Key Recommendations Ensure that all claims are audited by the entire Board before payment. Ensure that all employee …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49State Agencies Bulletin No. 1374
… Contributions/Arrears SS/Medicare Deficiency Garnishments Strike Fines/Unemployment Owed State/CUNY Health …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedCUNY Bulletin No. CU-576
… additional PSC dues and agency shop fees that may be taken for certain CUNY PSC employees. Affected Employees Employees … date of a hire is in the second week of a pay period for employees on a current pay cycle, the payroll system does … additional PSC dues and agency shop fees that may be taken for certain CUNY PSC employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-duesCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… was to review the City’s parking violation operations for the period April 1, 2014 through April 30, 2015. Background The City of Utica is located in Oneida County and has a population of approximately … The Council has not established sufficient policies for pursuing collection of parking violations after a …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Village of Wappingers Falls – Board Oversight (2023M-70)
… it received adequate monthly financial reports or review bank reconciliations. Ensure bond anticipation note (BAN) … of segregation of financial duties, including reviewing bank statements, bank reconciliations and online transfers. Ensure that the AFR is submitted timely and …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Morris Central School District – Fund Balance Management (2023M-47)
… report here - pdf] Audit Objective Determine whether the Morris Central School District (District) Board of Education … fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was sufficient … to comply with the statutory limit in a manner that benefits taxpayers. Develop a plan to reduce reserve balances …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… Large unreconciled accounts receivable variances remained in the accounting records throughout our scope period . As of January 31, 2022, the accounts receivable balances in the accounting system were $634,570 more than the balances in the collection system. The Controller did not periodically …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Town of Tompkins Fire District – Board Oversight (2023M-33)
… Treasurer’s records or audit all District claims before payment. Ensure the Treasurer filed the District’s required …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… whether the Board properly safeguarded Village resources for the period March 1, 2012 through July 12, 2013 and to … building project and other selected financial activities for the period March 1, 2011 through July 12, 2013. Background The Village of Washingtonville is located in the Town of Blooming Grove, Orange County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mRensselaer County – County Bridge Maintenance (S9-13-6)
… miles and has approximately 159,000 residents. The County is governed by a 19-member County Legislature. The County’s … and repairs of approximately 60 County-owned bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does have a written plan for bridge maintenance; however, it has …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Arlington Fire District – Station Number 5 Renovation (2022M-54)
… Arlington Station 5 and appropriately disclosed interests in leasehold agreements. Key Findings Members of the Board … space and did not adequately oversee leasehold agreements for renovations. Specifically, District officials: Approved a … providing $248,000 in additional rent to fund renovations for the leased premises, without using a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54North Greenbush Common School District – Claims Auditing (2022M-112)
… and approved before payment from July 1, 2020 – October 2021. Individuals prohibited from serving as the claims … The District appointed a new claims auditor in October 2021. Of 50 claims reviewed totaling $1.4 million: 27 claims totaling $1.1 million were audited and approved by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… to adequately oversee and monitor CPIDA projects. As a result, projects were missing applications, cost-benefit …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… million, and officials could not demonstrate the balances in the four remaining reserves, totaling approximately … policy provides transparency and defines the purpose for each reserve, optimal funding levels, and conditions … districts that may have been used in a more beneficial way for respective taxpayers. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Town of Webb Union Free School District – Financial Management (2022M-53)
… realistic budgets and properly managed fund balance in accordance with statute. Key Findings The Board and … The Board consistently overestimated appropriations in the 2018-19 through 2020-21 budgets by a total of $3.7 … fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53