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Town of Evans – Board Oversight (2016M-2)
… to our 2012 audit and develop a corrective action plan (CAP), but the Board did not ensure that the CAP was implemented. The Board and Supervisor did not ensure …
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Town of Elmira – Financial Condition (2015M-226)
… of approximately 6,940 and includes the Village of Elmira Heights within its boundaries. The town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Cincinnatus – Financial Operations (2016M-238)
… appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Marathon Joint Fire District – Investment Program (2023M-76)
… 39 until the end of our audit period. The District earned interest totaling approximately $2,000 from the District’s … legally permissible investment options or formally solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Corning City School District – Claims Auditing (2023M-105)
… 18 claims for health insurance reimbursements and credit card purchases totaling approximately $1.7 million prior to audit. 49 travel-related credit card charges totaling $28,555 did not include a conference request pre-approval form or other supporting documentation. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… included severance payments, due to concerns of potential litigation against the Town. The severance payments included … details, such as written evidence of concerns of potential litigation or a cost-benefit analysis, surrounding the …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… Purpose of Audit The purpose of our audit was to review the Dover Ridge sewer and water districts’ financial operations … both abandoned in 1997, from which it established the Dover Ridge sewer and water districts. Key Findings The … The purpose of our audit was to review the Dover Ridge sewer and water districts financial operations …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Town of Attica – Town Clerk (2015M-210)
… in the minutes. Consult with Town counsel and recoup the missing money. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Conesus No. 1 Fire District – Internal Controls (2014M-46)
… Key Recommendations Adopt an adequate system of internal controls, including policies and procedures for … Conesus No 1 Fire District Internal Controls 2014M46 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… January 1, 2012 through October 16, 2013. Background The Caledonia Joint Fire District is located in Livingston … Caledonia Joint Fire District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsVillage of Northville – Joint Youth Activity Program (2016M-339)
… program (Program) has been established by the Village of Northville to operate youth development activities for … Trustees, two Town of Northampton Board Members and a Northville Central School District representative is … Village of Northville Joint Youth Activity Program 2016M339 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Rockland County Department of Social Services – Service Contracts (2014M-368)
… Department officials did not always verify the information in the performance and financial reports. The County did not … supporting documentation of actual costs, as stipulated in their contracts, and do not process payments until …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Delaware County – Third-Party Contractual Services (2014M-287)
… Purpose of Audit The purpose of our audit was to review the County’s policies and procedures for contracting with third-party service providers for the … without written contracts. The County passed a resolution to establish a Board of Ethics, which has not convened, and …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet operations for the period January 1, 2013 through August 15, 2014. … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles or disposal …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Village of Franklin – Fund Balance Management (2018M-13)
… the 2017-18 fiscal year totaled approximately $150,000. Key Findings The general fund’s year-end total fund balance … did not provide the Board with adequate financial reports. Key Recommendations Develop and adopt a fund balance policy …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13East Bloomfield Fire District – Financial Operations (2017M-154)
… adequate credit card or information technology (IT) policies. The Board has not adopted written procedures or proper internal controls over hall rentals. Key Recommendations Update the procurement … IT. Develop policies and procedures for the collection of hall rental deposits and receipts, which include involvement …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154City of Newburgh – Budget Review (B17-6-18)
… and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsVillage of Port Chester – Payroll (2017M-115)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January … Village of Port Chester Payroll 2017M115 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… October 31, 2016. Background The Burnt Hills-Ballston Lake Youth Recreation Commission was established in 1973 by … children within the boundaries of the Burnt Hills-Ballston Lake Central School District. The Commission’s Board is … Burnt HillsBallston Lake Youth Recreation Commission Financial Activities 2017M68 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activities