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Tuckahoe Common School District - Purchasing (2018M-228)
… were paid in accordance with Board-approved rates. Key Findings We reviewed 10 professional service providers … $23,678 without obtaining the required number of quotes. Key Recommendations Use competitive methods to procure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… Key Findings The Board shared the Superintendent and Business Administrator positions with other districts. We … classroom by providing select special education services in-house. Key Recommendations Periodically analyze shared … potential for offering select special education services in-house. Formalize any shared services agreements with the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureTown of Hancock – Transfer Station Operations (2016M-255)
… and expended $57,100 for transfer station operations. Key Findings The Town of Hancock received a $2,200 payment … the price of transfer stickers would have to increase. Key Recommendations Consider a fee structure that is …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
… maintained leave records for non-instructional employees. Key Findings The Board and District officials have not … were communicated confidentially to District officials. Key Recommendations Adopt comprehensive IT security policies, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-nonShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Executive Board. Expenses for 2013 totaled $222,263. Key Findings The Treasurer does not prepare and present … all claims. The Board has not adopted a code of ethics. Key Recommendations Prepare and provide written financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialRoosevelt Fire District – Fire Station Project (2015M-163)
… contractors that provided services during the fire station project. Key Recommendations Amend the procurement policy to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Pultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Budgeted appropriations for 2015 total $132,950. Key Findings The Board has not adopted an investment policy, … an annual audit of the District’s financial records. Key Recommendations Adopt an investment policy. Review the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Budgeted appropriations for 2014 totaled $229,350. Key Findings The Board failed to properly segregate the … to the Board or deposit revenue for hall rentals timely. Key Recommendations Provide appropriate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Town of Solon - Financial Management (2018M-233)
… and capital needs in the general and highway funds. Key Findings From December 31, 2014 through December 31, … reserve policies or multiyear financial or capital plans. Key Recommendations Develop and adopt a fund balance and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Hoosic Valley Central School District - Financial Management (2018M-238)
… effectively managed the District’s financial condition. Key Findings The Board overestimated appropriations, which … 4 percent statutory limit. Four reserves were overfunded. Key Recommendations Develop realistic appropriations and only …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… properly administered select real property tax exemptions. Key Findings We reviewed properties with 85 agricultural, … these properties to submit a new application as required. Key Recommendations Ensure granted exemptions are authorized, …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period … Fire District No. 2 and provides fire protection services to the Town. The Department is governed by a seven-member … totaled $82,380. Key Findings The Treasurer’s duties are not adequately segregated and the Board does not provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… misappropriated approximately $17,500 of Department funds. Key Findings The Board did not develop and implement internal … to provide standards of conduct for Department members. Key Recommendations Implement stronger controls and oversight …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Board provided the fire chief with an annual stipend for mileage incurred while responding to fires but did not have … Require the fire chief to submit itemized claims for mileage reimbursement. … New Woodstock Fire District Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Cortland County - Claims Audit and Check Printing (2018M-247)
… Recommendations The Legislature should: Audit all claims or delegate its responsibility for auditing claims by establishing the office of county auditor or the office of county comptroller, in accordance with law. …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Expenditures for 2014 totaled approximately $95,000. Key Findings Department officials have not adopted written … are not returned with the Department’s bank statements. Key Recommendations Adopt written financial procedures to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overCandor Fire District – Controls Over Financial Activities (2014M-268)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial activity … June 30, 2014. Background The Candor Fire District, which is governed by an elected five-member Board of Fire … separate from the Town of Candor and Tioga County in which it is located. The District’s general fund budget for 2014 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Berkshire 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 … record and report the District’s financial activities in the accounting system. Prepare and file the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mOtsego County – Cost of Temporary Housing (2015M-97)
… Purpose of Audit The purpose of our audit was to examine the County’s administration of the temporary housing program for the period January 1, …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Wyoming County – Selected Financial Activities (2015M-94)
… appropriations for 2015 total approximately $125 million. Key Findings The Board did not demonstrate that it performed … written cash receipts policies and procedures. Key Recommendations Conduct and document thorough analyses of …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94