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Port Byron Central School District – Financial Condition (2014M-71)
… the 2013-14 fiscal year totaled approximately $20 million. Key Findings District officials have generally taken … how reserve and unexpended funds should be managed. Key Recommendations Develop budgets with realistic estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/port-byron-central-school-district-financial-condition-2014m-71Town of Dayton – Financial Condition (2013M-90)
Town of Dayton Financial Condition 2013M90
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… the GSA rates. Plan conference travel, including hotel reservations, in advance to obtain the best possible lodging …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Town of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… members. The Town’s adopted budget for 2012 is $4,012,006. Key Findings Town officials have not closed out a capital … amount when funding two reserves by a total of $101,445. Key Recommendations Properly close-out the completed capital …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Whitney Point – Cash Disbursements (2013M-69)
… budget for the 2012-13 fiscal year was $1.22 million. Key Findings The Mayor and the Board did not conduct a … of the Clerk-Treasurer’s records for the 2011 fiscal year. Key Recommendations Perform an audit of all claims presented …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… the 2011-12 fiscal year were approximately $25.7 million. Key Findings The Board has not established, or reviewed and … or a sufficient information breach notification policy. Key Recommendations Periodically review and revise Village …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Village of Bainbridge – Financial Operations (2014M-227)
… the 2014-15 fiscal year total approximately $1.1 million. Key Findings The Board did not ensure that the … sewer capital assessment charges than was legally allowed. Key Recommendations Provide more routine oversight of the …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227Town of Sidney – Supervisor’s Disbursements (2015M-214)
… budgeted appropriations total approximately $2.2 million. Key Findings The Supervisor does not review bank statements … did not perform annual audits of the Supervisor’s records. Key Recommendations Continue to review bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Saugerties – Justice Court Operations (2015M-47)
… internal controls over the Court’s financial activity for the period January 1, 2013 through November 3, 2014. … internal controls over the Courts financial activity for the period January 1 2013 through November 3 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… Purpose of Audit The purpose of our audit was to determine if claims were audited in a … 31, 2013. Background The Library is located in the Town of Brookhaven in Suffolk County. The Library was founded in … The purpose of our audit was to determine if claims were audited in a …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Town of Minden – Budgeting (2014M-366)
… for 2014 totaled approximately $1.8 million. Key Findings The Town improperly allocated portions of its … revenues and expenditures in the part-town highway fund. Key Recommendations Budget and allocate sales tax revenues in …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… 2014-15 fiscal year totaled approximately $2.5 million. Key Findings The Board did not adopt adequate policies for … claims, which were not audited prior to payment. Key Recommendations Adopt written policies and procedures for …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… appropriations for 2015 total approximately $1.9 million. Key Findings The Town lacked comprehensive policies and … collecting and accounting for water and sewer charges. Key Recommendations Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Dansville Public Library – Procurement (2015M-225)
… expenditures for the 2014-15 fiscal year totaled $552,161. Key Findings The Board did not adopt a procurement policy as … maintain a comprehensive inventory for all Library assets. Key Recommendations Adopt a procurement policy that gives …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/dansville-public-library-procurement-2015m-225Town of Tuxedo – Financial Operations (2014M-284)
… $9.5 million for all funds, including special districts. Key Findings The Supervisor did not maintain complete and … all aspects of the disbursement process without oversight. Key Recommendations Ensure that accounting records are …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… 2012 adopted budget totaled approximately $2.3 million. Key Findings The Supervisor allows the bookkeeper to perform … whether the amounts paid by the retirees were correct. Key Recommendations Segregate the incompatible financial …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… totaled $48,200 and disbursements totaled $57,600. Key Findings No one compared the bank statements and canceled … records to identify the source of each bank deposit. Key Recommendations Compare bank statements and canceled …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Stockport Volunteer Fire Company No. 1 – Selected Financial Activities (2015M-189)
… affairs. Revenue for 2014 totaled approximately $50,000. Key Findings The Treasurer did not prepare and submit formal … for which no disclosure of financial interest was made. Key Recommendations Prepare and submit formal monthly and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/30/stockport-volunteer-fire-company-no-1-selected-financial-activities-2015mTown of Worth – Financial Operations (2014M-323)
… appropriations for 2014 totaled approximately $312,000. Key Findings The Supervisor did not maintain accounting … Superintendent, which created a conflict of interest. Key Recommendations Maintain accurate, complete and …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Saratoga Springs Public Library – Claims Processing (2014M-351)
… 2013-14 fiscal year totaled approximately $5.5 million. Key Findings Not all claims included signatures from the … and approve all claims for payment to the Board President. Key Recommendations Ensure that all claims contain the …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/saratoga-springs-public-library-claims-processing-2014m-351