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West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)

… Purpose of Audit The purpose of our audit was to assess controls to ensure that financial … Company #1 is a volunteer organization located in the Town of Queensbury in Warren County. The Board of Directors, which …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013m

Erie Community College – Board Oversight and Management of College Resources (2015M-212)

… our audit was to assess Board oversight and management of College resources for the period September 1, 2013 through July 2, 2015. Background Erie Community College is located in Erie County and has three campuses, in … Buffalo, Town of Orchard Park and the Town of Amherst. The College, which has approximately 11,360 full-time-equivalent …

https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resources

West Seneca Fire District #6 – Financial Management (2013M-14)

… January 1, 2009, through November 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. … five-member Board of Fire Commissioners. The District’s budget for the 2012 fiscal year was $617,920, which was …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14

Union Fire Company #2 Inc. – Financial Operations (2012M-205)

… 1st Assistant Foreman, 2nd Assistant Foreman, Recording Secretary, Financial Secretary, and Treasurer. For the fiscal year ended March 31, … for the compensation currently paid to the Financial Secretary, Recording Secretary, Treasurer and Steward. Check …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205

Summit Fire District – Internal Controls Over Financial Operations (2013M-264)

… of cash disbursed from the District’s building reserve account. For example, the Board did not review or approve any disbursements being made out of this checking account; it allowed the Treasurer to generate, sign and …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264

Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)

… accounting records and internal controls of the District for the period January 1, 2012, to February 26, 2013. … Legislature. District expenditures totaled $1,339,215 for the 2012 fiscal year. Key Findings The Board has not adopted policies and procedures for cash receipts and disbursements to ensure that cash is …

https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cash

Pawling Central School District – Selected Financial Activities (2012M-185)

… funds. District officials overfunded the High School Roof project and burdened District taxpayers with $1.3 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185

Port Jefferson Union Free School District – Information Technology (2014M-039)

… [ read complete report ] Purpose of Audit The purpose of our audit was to … added to the vendor list is already included in the vendor master file and has not established procedures for adding, … Establish procedures for maintaining the vendor master file. Ensure that the server room remains locked at …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014m

Pine Valley Central School District –Financial Management and Procurement (2014M-36)

… District’s financial management and procurement process for the period July 1, 2012 through January 7, 2014. … The District’s general fund budgeted expenditures for the 2013-14 fiscal year total $15 million. Key Findings … The District’s reserve policy does not address the need for maintaining certain reserve balances or under what …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurement

Cayuga County – County Bridge Maintenance (S9-13-4)

… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … miles and has approximately 80,000 residents. The County is governed by a 15-member County Legislature. The County’s … $134 million in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4

Community College Safety Reporting (2015-MS-2)

… information about college safety policies, procedures and crime statistics. Colleges must disclose statistics for … colleges must maintain and make publicly available a daily crime log and must submit crime statistics to the United States Department of Education …

https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2

Town of Sodus – Financial Management and Professional Services (2013M-99)

… management and procurement of professional services for the period January 1, 2011, through February 14, 2013. … Findings The Board did not develop policies and guidelines for budget preparation and monitoring. As a result, it … surplus funds. The Board did not have a long-term plan for identifying fiscal trends, which would have facilitated …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99

Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)

… Supervisor filed the Town’s AUD 116 days late for 2008, 112 days late for 2009 and 374 days (more than a year) late …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168

Town of Wawarsing – Payroll and Leave Accruals (2013M-202)

… Purpose of Audit The purpose of our audit was to determine the accuracy of the amounts paid to employees through the Town’s payroll and the accumulation … and use of leave accruals for the period January 1, 2011, to August 31, 2012. Background The Town of Wawarsing is …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202

Livingston County Court and Trust Funds (2022-C&T-4)

… Clerk and Surrogate’s Court, notices for each abandoned property were not published annually in the County’s official … surplus money from a referee after the sale of foreclosed property on April 1, 2017, totaling $87,849. Records … in property filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of …

https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4

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