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Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… complete report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted 28 exemptions (19 percent of those … Incorrectly calculated granted exemptions. Did not report the transfer of 10 (of 37) properties with exemptions to the …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Village of Muttontown - Board Oversight (2018M-251)
… complete report - pdf ] Audit Objective Determine whether the Board provided adequate oversight of Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 through 2017-18. Audit … Determine whether the Board provided adequate oversight of Village financial …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Village of Canastota - Board Oversight (2018M-256)
… and Village officials properly oversee financial activity. Key Findings The Board did not adequately oversee the … a six-month period that were not supported by timecards. Key Recommendations Audit claims before payment and ensure …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Town of Chester – Property Tax Exemptions (2016M-325)
… appropriations for 2016 total approximately $11.4 million. Key Findings The Assessor did not properly grant and monitor … by local law or resolution, all the required exemptions. Key Recommendations Review all exemptions to verify that they …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… policies or implement any procedures governing debit card use or review or approve any card-related transactions. Key Recommendations Provide … reviewing financial records. Review and approve all debit card transactions before card purchases are made. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… disbursements totaling $139,303 were authorized by the Secretary instead of the Director as required. Credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Nesconset Fire District – Length of Service Awards Program (2014M-317)
… and separate from the Town of Smithtown and Suffolk County in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… January 1, 2013 through March 26, 2014. Background The Middletown-Hardenburgh Fire District is a district … the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mWoodgate Volunteer Fire Department – Financial Controls (2014M-120)
… The Woodgate Volunteer Fire Department, Inc. is located in the Town of Forestport, Oneida County, and is governed by … an elected five-member Board of Directors. Disbursements during the audit period totaled approximately $78,000. Key … to examine the Department’s finances each year. Not all disbursements contained two signatures or sufficient …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… 1, 2012 through October 31, 2013. Background The Westmere Fire District is located in Albany County and is governed by … Westmere Fire District Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Purpose of Audit The purpose of our audit was to examine internal … Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company … There are no controls in place requiring the Board’s review and approval of claims prior to payment. The audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Brocton Central School District – Purchasing (2015M-305)
… the procurement of professional services and items that fall under the bidding thresholds. Ensure that the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/brocton-central-school-district-purchasing-2015m-305Little Flower Union Free School District – Tuition (2015M-233)
… School District is a special act public school, located in the Town of Riverhead in Suffolk County, which was established in 1972 by the New York State Legislature. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Kenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … 1, 2013 through May 12, 2015. Background The Kenmore-Town of Tonawanda Union Free School District is located in the … KenmoreTown of Tonawanda Union Free School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-managementGreenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… approximately $14 million. Key Findings The District has experienced a steady decline in tuition revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mSusquehanna Valley Central School District – Budgeting Practices (2014M-136)
… February 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in Broome County and is governed by the Board of Education, … comprises seven elected members. There are four schools in operation within the District, with 1,611 students and 330 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136North Bellmore Union Free School District – Financial Condition (2014M-47)
… the 2013-14 fiscal year total approximately $50.5 million. Key Findings The Board significantly overestimated … exceed the level established by Real Property Tax Law. Key Recommendations Develop and adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Town of Esperance – Fund Balance (2016M-405)
… appropriations for 2016 totaled approximately $567,000. Key Findings Town-outside-village fund balances increased by … Town officials have not developed a fund balance policy. Key Recommendations Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-esperance-fund-balance-2016m-405Bemus Point Central School District – Reserve Funds (2014M-281)
… approximately $12.9 million. Key Findings The District’s retiree health insurance reserve is not a legally permissible … a plan to use the excess fund balance in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Cherry Valley-Springfield Central School District – School Lunch Operations (2015M-175)
… 17, 2015. Background The Cherry Valley-Springfield Central School District is located in the Towns of Cherry Valley, … Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were … Cherry ValleySpringfield Central School District School Lunch Operations 2015M175 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/cherry-valley-springfield-central-school-district-school-lunch-operations