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Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… fund budget totaled $166,000 for the 2013 fiscal year. Key Findings The Board has not properly developed annual … the District has not formally established reserve funds. Key Recommendations Develop accurate budgets that include all …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… $613,300 and is funded primarily through property taxes. Key Finding The Board did not ensure that disbursements were … canceled check images to the Board-approved abstracts. Key Recommendation Segregate the duties over the cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialChemung County Probation Department – Collections and Disbursements (2016M-10)
… administrative fees for probation and nonprobation cases. Key Findings Due to a lack of oversight and policies, … clerks each day and prepared and made bank deposits. Key Recommendations Establish and consistently enforce …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Chautauqua County – Investments and Payroll (2016M-147)
… for 2015 totaled approximately $229 million. Key Findings The Director of Finance did not always invest … vacation leave totaling $14,875 during 2013 and 2014. Key Recommendations Provide adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Ballston Area Recreation Commission – Board Oversight (2015M-269)
… examine oversight of the Commission’s financial operations for the period January 1, 2012 through April 30, 2015. … deposits for money collected from the soccer concession stand. The Commission has not filed annual update documents … the Director all funds received from the soccer concession stand that were not deposited. File the annual update …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Rensselaer County – Public Health Department Receipts (2013M-18)
… public safety, public health, social services, and public works. For the fiscal year ending December 31, 2012, the …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… when purchasing goods and services or entering into public works contracts that exceed bidding thresholds established by …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… and reported and that Department moneys were safeguarded for the period January 1, 2016 through June 19, 2017. … Fire Department, Inc. provides fire protection services for the Town of Southport, in Chemung County. The Department … by its officers and a five-member Board of Directors. For 2016, Department revenues were $57,670 and expenses were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesTown of Minerva – Payroll and Cash Receipts (2015M-342)
… for 2015 totaled approximately $2.2 million. Key Findings Because the Board has not established proper … and Town officials cannot account for this shortage. Key Recommendations Seek recovery of $13,940 from the clerk …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342Mechanicville City School District – Financial Condition (2017M-93)
… The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… parcels paid $20.6 million in property taxes in 2015-16. Key Findings The TOHIDA Board had not developed policies and … increase to class 1 (residential) 2016-17 tax rates. Key Recommendations Develop additional policies and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… Company provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… the Town’s billing for sewer services provided to the Fort for the period January 1, 2014 through April 17, 2017. … 6,600 residents. The Village of Youngstown and Fort Niagara State Park are also located in the Town. The … Town of Porter Sewer Billings to Fort Niagara State Park 2017M162 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162City of Yonkers – Financial Operations (2017M-119)
… including those for YPS, total approximately $1.2 billion. Key Findings The City has repeatedly borrowed without first … internal audits or establish a fund balance policy. Key Recommendations Review unused debt proceeds prior to …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
Southern Tier East Regional Planning Development Board Board Oversight 2017M165
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… 2016-17 fiscal year totaled approximately $29.6 million. Key Findings Unrestricted fund balance was 62 percent of … and oversight associated with the payroll function. Key Recommendations Maintain unrestricted fund balance within …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… the 2017-18 fiscal year total approximately $18.6 million. Key Findings The 2014-15 through 2016-17 budgets did not … and 341 more gallons of diesel fuel than it accounted for. Key Recommendations District officials should ensure that all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… with the District’s procurement policy and applicable laws for the period January 1, 2016 through May 31, 2017. … governed by a five-member Board of Commissioners, is a not-for-profit organization composed of five fire companies. Budgeted appropriations for 2017 totaled approximately $3.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingCity of Utica – Parking Violation Enforcement and Collection (2015M-219)
… Background The City of Utica is located in Oneida County and has a population of approximately 61,800. The City is governed by an elected 10-member Common Council and Mayor. During our audit period, the City issued more than 10,000 violations and reported fines and penalties collected of $356,211. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Red Creek Central School District – Financial Condition (2016M-365)
… audit was to examine the District’s financial condition for the period July 1, 2012 through June 9, 2016. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year total approximately $20.8 million. Key Findings For fiscal years 2013-14 through 2015-16, 71 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365