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County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… The County of Orleans Industrial Development Agency is an independent public benefit corporation created to … commercial, research and recreation facilities. The Agency is governed by a seven-member Board which is appointed by the Orleans County Legislature. Key Findings …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… projects. The policies are specific and clearly articulate project goals and abatement schedules. The project approval process includes in-depth cost-benefit … a SCIDA Board member was the spouse of one of the two partners in the potential project. Projects are monitored and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… company rather than directly to the businesses leasing those properties and creating jobs. The Agency does … directly to the businesses providing jobs and not to leasing agents. Establish and implement procedures to ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectHalfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … financial activities for the period January 1, 2011, to January 31, 2013. Background The District is a district … The Treasurer did not provide accounting information to their independent public accountant (accountant) in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialGeorgetown Fire District – Board Oversight (2014M-264)
… were maintained, that bank reconciliations were performed or that annual financial reports were prepared and filed in a … did not annually audit the Treasurer’s financial records or hire an external auditor. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… more than $95,000 of Department funds. The President signed blank checks for the Treasurer, and Board members …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… contracts are monitored and Department heads obtain the best economic value for professional services. …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Wayne County – Financial Management (2012M-249)
… 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, and has approximately 94,000 residents. The …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249North Colonie Central School District – Claims Processing (2013M-9)
… dental insurance provider via automated clearing house (ACH) debits for payments made on behalf of District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… Board of Cooperative Educational Services is a public organization created to provide shared … and services to 27 components school districts. BOCES is governed by a 13-member Board of Education elected by the … had a fund balance of more than $2.7 million, which is most likely attributable to activity in prior fiscal …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… LLC’s principal owner and determine whether it is in the best interests of the District. Seek competition from …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessAdirondack Central School District – Financial Condition (2016M-184)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … Adirondack Central School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Village of Liberty – Financial Condition (2013M-109)
… 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village is governed by an elected five-member Village Board … financial decisions. Only appropriate fund balance that is available for use. Make the necessary adjustments to the …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Gowanda – Procurement (2013M-175)
… through April 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of approximately 2,700 residents. The Village is governed by an elected five-member Board of Trustees … approve these claims for payment. Verify that the Village is receiving the appropriate State and County contract …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… internal controls over information technology and online banking for the period of June 1, 2011, to September … also has not instituted appropriate internal controls for online banking. The Village uses online banking services with one bank and currently only …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineCassadaga Valley Central School District – Financial Condition (2013M-249)
… Background The Cassadaga Valley Central School District is located in Chautauqua County. The District is governed by the Board of Education, which is composed of five elected members. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249Village of Spencer – Financial Condition (2013M-119)
… 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the accounting records to the financial reports and in the reports to the IRS. The Clerk-Treasurer submitted an …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of New Baltimore – Procurement Practices (2013M-203)
… to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. The Town is governed by an elected Town Board comprised of a Town … that Board approval prior to purchase, when required, is obtained and properly documented in compliance with Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Minetto – Financial Condition (2013M-284)
… comprises five elected Board members, is the legislative body responsible for managing Town operations. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… in compliance with the law. The Board has not adopted an online banking policy that defines the process for … accounts for operating expenses. Develop and adopt an online banking policy and entering into a comprehensive online banking agreement with the depository. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88