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Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)

… select real property tax exemptions. Key Findings We reviewed properties with 85 agricultural, nonprofit, … not: Ensure that 68 of 85 (80 percent) granted exemptions we reviewed, contained the required applications, renewal …

https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215

Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)

… audit was to assess the Department’s financial controls for the period January 1, 2013 through April 29, 2014. … Steuben County, is affiliated with the Pulteney Fire District No. 2 and provides fire protection services to the Town. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financial

Plymouth Volunteer Fire Department – Missing Funds (2014M-50)

… internal controls of the Department’s financial operations for the period of January 1, 2010 through December 3, 2013. … not adopt a code of ethics to provide standards of conduct for Department members. Key Recommendations Implement …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50

New Woodstock Fire District – Controls Over Financial Activities (2014M-263)

… Board provided the fire chief with an annual stipend for mileage incurred while responding to fires but did not have … Require the fire chief to submit itemized claims for mileage reimbursement. … New Woodstock Fire District Controls Over …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263

Cortland County - Claims Audit and Check Printing (2018M-247)

… ensured disbursements were for proper County purposes. Key Findings The Legislature has not audited claims since … did not control his signature during check printing. Key Recommendations The Legislature should: Audit all claims …

https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247

Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)

… firefighters who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The Department is governed …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-over

Town of Haverstraw - Financial Condition (2019M-52)

… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance. Key Findings Town budgeting practices … is projected to increase to $22.8 million at the end of 2018. The Board appropriated fund balance ranging from …

https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52

County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)

… benefit corporation created to promote, develop, encourage and assist in acquiring, constructing, improving, maintaining … The Agency has no formal process to compare current and projected jobs at the time of application to the reported number of jobs actually retained and created. Key Recommendations Discontinue the practice of …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loan

Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)

… accounting records and reports for the period January 1, 2014 through May 31, 2015. Background The Town of … in Essex County and has a population of approximately 1,160. The Town is governed by an elected five-member Town Board. Expenditures for 2014 totaled approximately $1.3 million for the general, highway and water funds. Key …

https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346

Town of Butternuts – Accounting and Reporting (2016M-323)

… 24, 2016. Background The Town of Butternuts is located in Otsego County and had a population as of the 2010 Census … aid across differing and incorrect tax bases, resulting in taxpayer inequity. Town officials maintained inaccurate accounting records resulting in misstatements in several funds. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323

Madrid-Waddington Central School District - Claims Audit Process (2019M-1)

… two claims totaling $251,601 for health insurance and Medicare reimbursement. In addition, two claims totaling $17,848 were … approve any of the District’s health insurance claims and Medicare reimbursement payments, which totaled $3.5 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1

Sullivan County – Tourism Promotion Services (2014M-61)

… of occupancy taxes due could be improved, as it does not have formal procedures to ensure exemptions claimed …

https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61

County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)

… funds. Key Findings The Treasurer could not determine the source or purpose of moneys held in several trust and agency …

https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041

Broome County – Information Technology (2013M-351)

… has a policy regarding removable USB storage devices but does not monitor or enforce it, increasing the risk that data …

https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351

Greenville Fire District – Capital Reserve (2014M-64)

… of Audit The purpose of our audit was to examine the District’s funding of its capital reserve for the period of … through September 30, 2013. Background The Greenville Fire District, which is governed by an elected five-member Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64

Circleville Fire Company – Selected Financial Activities (2013M-391)

… Ensure the Treasurer documents the legitimacy of Company expenses, makes disbursements only after Company members …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m

Cincinnatus Fire District – Financial Controls (2014M-49)

… to ensure that financial activity was properly recorded and reported and that District moneys were safeguarded for the period of … The Cincinnatus Fire District, which is distinct and separate from the Town of Cincinnatus, is located in …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49

Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)

… Purpose of Audit The purpose of our audit was to examine the controls over cash disbursements for the … Board of Fire Commissioners, provides fire protection to approximately 9,000 residents. Budgeted appropriations for … The Board did not perform a proper audit of vouchers prior to payment or ensure that adequate supporting documentation …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014m