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Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… March 12, 2013. Background The Olcott Fire Company, Inc. is an all volunteer organization which provides fire … to the Town of Newfane in Niagara County. The Company is governed by a 13-member Executive Board, which includes a … $10,000 annually if the number of cellular telephones is reduced from 18 to five. The Treasurer inappropriately …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lakeland Fire District – Travel and Conference Costs (2013M-145)
… November 30, 2012. Background The Lakeland Fire District is located in the Town of Islip in Suffolk County. The District is governed by an elected five-member Board of Fire … daily rate for meals and lodging to ensure that travel is cost-effective and reasonable. Had the Board implemented …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Jericho Fire District – Professional Services (2012M-236)
… to July 31, 2012. Background The Jericho Fire District is a district corporation of the State, distinct and separate … Town of Oyster Bay and the County of Nassau in which it is located. The District services approximately 13,600 … written agreement, dated May 2007, states that the trainer is to be paid $40 per hour, during our audit period he was …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… June 13, 2012. Background The Eagle Matt Lee Fire Company is a volunteer organization located in the Village of … Spa, in Saratoga County. The Board of Directors, which is responsible for the Company’s overall general and … are not reviewed by anyone other than the Treasurer. There is no record that Audit Committee audited and approved the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… 13, 2014. Background The Almond Volunteer Fire Department is located in the Village of Almond in Allegany and Steuben … process. While Department bylaws state that the Treasurer is responsible for all financial activity, they do not detail … are approved prior to payment and supporting documentation is properly maintained. Annually audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… May 13, 2013. Background The South Fallsburg Fire District is a district corporation of the State, distinct and separate … a monthly basis. Ensure that the Annual Financial Report is filed with the Office of the State Comptroller within 60 … Ensure that the annual audit of the financial records is performed in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsOrange County Community College – Information Technology and Financial Activities (2017M-111)
… 1, 2016. Background Orange County Community College is located in Orange County. The College, which has two campuses and about 5,500 students, is governed by a 10-member Board of Trustees. Expenditures … plan has not been established. The purchasing policy is inadequate because it does not address all New York State …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialFranklin County – Fiscal Stress (2013M-252)
… 1, 2009, to June 30, 2013. Background Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is governed by the County Legislature which is composed of seven members, one of whom also serves as the …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection and … requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of all …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mHealth Sciences Charter School – Procurement (2013M-211)
… services such as janitorial services, school uniforms and kitchen supplies. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Gouverneur Central School District – Financial Management (2016M-351)
… 2016. Background The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the … operates three schools with approximately 1,600 students, is governed by an elected nine-member Board of Education. … the amount of the District’s unrestricted fund balance is in compliance with statutory limits. Consider requesting …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Background The Frankfort-Schuyler Central School District is located in the Towns of Frankfort and Schuyler in Herkimer … operates two schools with approximately 985 students, is governed by an elected seven-member Board of Education. … the amount of the District's unrestricted fund balance is in compliance with the statutory limit; use surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… 2015. Background The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, … operates three schools with approximately 985 students, is governed by an elected five-member Board of Education. … retained in the District’s retirement contribution reserve is reasonable. Reduce excess fund balance to stay within the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraAttica Central School District – Financial Management (2016M-127)
… 18, 2016. Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, … operates three schools with approximately 1,300 students, is governed by an elected seven-member Board of Education. … report in a manner that benefits District residents and is in compliance with statutory provisions. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Utica City School District – Financial Condition (2013M-341)
… 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 of Education, which consists of … of the ensuing year’s appropriations). Although this is an improvement from the prior year, the District has very …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… 2013. Background The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany … the Town of Niskayuna in Schenectady County. The District is governed by the Board of Education which comprises nine … procedures and controls over the payroll process, there is room for improvement due to the lack of uniformity in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingAlbany City School District – Separation Payments and Information Technology (2012M-251)
… 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board of Education which comprises seven … situations and that management and staff understand how it is to be executed. Finally, we found that all employees were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Parish – Board Oversight (2012M-240)
… 2010, to March 31, 2012. Background The Village of Parish is located in Oswego County with a population of 450. The Village Board of Trustees is the legislative body responsible for managing Village … Treasurer’s annual financial report and supporting records is performed, as required by Village Law. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Village 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 … and reports during our audit period. As a result, there is an increased risk that errors and irregularities may occur …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… to October 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady County and has approximately 7,700 residents. The Village is governed by a Board of Trustees which comprises four … how much of the bail money in the combined bank account is not attributable to current pending cases, and attempt to …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148