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Lincoln Fire District – Financial Activities (2012M-228)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … totaled about $136,000 for the 2012 fiscal year. The Board of Fire Commissioners consists of five elected members who … The purpose of our audit was to examine internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Jericho Fire District – Professional Services (2012M-236)
… all five professional services providers who received at least $20,000 in payments during our audit period. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Purpose of Audit The purpose of our audit was to determine if the District established adequate controls to ensure that … The purpose of our audit was to determine if the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsNassau County – Contract Approval Process (2012M-192)
… the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square … authorized in accordance with the County Charter and the Nassau County Interim Finance Authority (NIFA) directives, … Nassau County Contract Approval Process 2012M192 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192City of Long Beach – Budget Review (B7-14-12)
… 2014-15 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue … percent increase over the 2013-14 budget. City officials plan to raise the additional revenue with a fee increase that …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for … 1, 2012 through September 6, 2013. Background The City of Batavia is located in Genesee County and has a population … City of Batavia Awarding Contracts for Goods and Services 2013M296 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Liberty Central School District – Budget Review (B4-13-4)
… of our review, except for certain matters related to the food service fund, we found that the significant revenue and … The proposed 2013-14 fiscal year budget for the food service fund includes appropriated fund balance in the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Frankfort-Schuyler Central School District – Financial Management (2016M-226)
FrankfortSchuyler Central School District Financial Management 2016M226
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… May 5, 2016. Background The Canisteo-Greenwood Central School District is located in the Town of Andover in Allegany … CanisteoGreenwood Central School District Financial Management 2016M362 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Utica City School District – Financial Condition (2013M-341)
… period July 1, 2011 through March 31, 2013. Background The Utica City School District is a small city school district whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the Board … Utica City School District Financial Condition 2013M341 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Shelter Island Union Free School District –Financial Condition (2014M-132)
… Background The Shelter Island Union Free School District is located in the Town of Shelter Island in Suffolk County. The District is governed by the Board of Education which comprises seven … amount of the District’s unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Village of Mount Morris – Justice Court (2013M-152)
… January 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount Morris operates its Court with one elected Justice and … Village of Mount Morris Justice Court 2013M152 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Village of Maybrook – Water Operations (2013M-121)
Village of Maybrook Water Operations 2013M121
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Forestport – Financial Management (2013M-184)
… it repeatedly under-estimated revenues. As a result, at the end of 2012, fund balance in the general fund had …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial activities for the period June 1, … Village of Dresden ClerkTreasurers Duties and Multiyear Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… The Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has … tax, State aid, and water and sewer rents. The Village is governed by a Board of Trustees which comprises four … daily, and copies of data are stored at a secure off-site location. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… Company’s internal controls over its financial operations for the period January 1, 2013 through December 16, 2014. … provides fire protection and emergency rescue services for the Village of Shortsville (Village) and Towns of … and Farmington in Ontario County. The Company is a not-for-profit organization that operates an ambulance service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsWyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of Library resources for the period July 1, 2011 through … Wyandanch Public Library Oversight of Library Resources 2013M399 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399