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Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… 31, 2017. Background The Fulton Public Library is located in Oswego County and is classified as a school district …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Brookfield Central School District – Claims Audit Process (2018M-6)
… the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, Madison and Oneida Counties. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Town of Erwin – Justice Court (2017M-266)
… 2017. Background The Town of Erwin is located in Steuben County. The Town maintains a Justice Court with two Town … uncorrected. The Justices did not ensure that vehicle and traffic violations were adjudicated and reported in a timely … any discrepancies. The Justices should review the Traffic Safety Law Enforcement and Disposition reports to …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Town of Nichols – Financial Management (2017M-258)
… appropriations for 2017 totaled approximately $1 million. Key Findings Actual revenues exceeded budgeted amounts by an … financial or capital plans or a fund balance policy. Key Recommendations Adopt budgets that include realistic …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Village of Afton – Board Oversight (2018M-28)
… for the 2017-18 fiscal year totaled $571,248. Key Findings The Board did not properly manage fund balance … that water rents and penalties were properly billed. Key Recommendations Develop a fund balance policy …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Brentwood Public Library – Leave Accruals (2018M-26)
… of Audit The purpose of our audit was to determine whether Business Office employee leave accrual records were accurate for the period July 1, 2016 through August 31, 2017. … Office employees were overstated by a total of 272 hours. The Library Director started 2016-17 with 84 hours of …
https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26New Hope Fire Department – Board Oversight (2017M-298)
… adequate oversight of the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town Fire … New Hope Fire Department Board Oversight 2017M298 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Village of Dansville – Water and Sewer Operations (2017M-273)
… was to determine whether the Board effectively managed water and sewer operations for the period June 1, 2013 … The Village has approximately 4,700 residents, and 2017-18 water and sewer appropriations totaled approximately $2.5 … Findings The Board has not provided adequate oversight of water and sewer operations. The Board did not monitor water …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… for 2017 totaled approximately $2.6 million. Key Findings The Town did not procure goods in accordance … balance in the Clerk bank account as of July 31, 2017. Key Recommendations Procure goods and services in accordance …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Walton Fire Department – Financial Operations (2017M-242)
… Purpose of Audit The purpose of our audit was to determine if officials provided adequate oversight of financial activities to ensure that resources were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Rutland Fire District – Board Oversight (2017M-262)
… monthly reports, including budget-to-actual reports and trial balances, or compare bank reconciliations with bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… 43,000. The County Legislature serves as the policy-making body and is composed of seven elected Legislators. Budgeted …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Rockland County - Budget Review (B17-6-16)
… The County of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Elmsford Union Free School District – Fixed Assets (2017M-147)
… through March 13, 2017. Background The Elmsford Union Free School District is located in the Village of Elmsford in … Elmsford Union Free School District Fixed Assets 2017M147 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Sullivan County Community College – Information Technology (2017M-123)
… University of New York system. The College is governed by an appointed 10-member Board of Trustees. Budgeted IT … options for the server room’s location that would provide a more appropriate environment. …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… to payment. Ensure no claims, other than those allowed by Law, are paid prior to the claims auditor’s audit and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Town of Haverstraw - Financial Condition (2019M-52)
… action to address the reasonableness of fund balance. Key Findings Town budgeting practices resulted in an increase … The Board did not establish a formal fund balance policy. Key Recommendations Prepare a realistic budget that allows …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52York Fire Department – Controls Over Financial Activities (2014M-112)
… totaled approximately $213,000 and $138,000 respectively. Key Findings The Board has not adopted a code of ethics. The … did not review or approve bills before they were paid. Key Recommendations Adopt a code of ethics as required by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
Clifton Park Volunteer Fire Department Internal Controls Over Financial Operations 2015M69
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overTown of Butternuts – Accounting and Reporting (2016M-323)
… funds totaled approximately $1.3 million. Key Findings The Board improperly allocated approximately … records resulting in misstatements in several funds. Key Recommendations Adopt budgets which include the equitable …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323