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East Bloomfield Fire District – Financial Operations (2017M-154)

… financial operations to ensure that assets are safeguarded for the period January 1, 2015 through February 23, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total $354,594. Key Findings The purchasing agent … with the procurement policy. Develop and adopt policies for credit card use and IT. Develop policies and procedures …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154

Town of Waterloo – Board Oversight (2017M-110)

… adequate oversight of the Town’s financial affairs for the period January 1, 2015 through November 3, 2016. … an elected five-member Town Board. Budgeted appropriations for all Town funds were approximately $2.4 million for 2016. Key Findings The Board has not established adequate …

https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110

Town of Frankfort - Board Oversight (2018M-58)

… health insurance benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58

City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)

… condition, claims processing and payroll function for the period January 1, 2013 through December 31, 2016. … City Council. General fund budgeted appropriations for 2017 totaled approximately $46.7 million. Key Findings …

https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210

Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)

… our audit was to assess the District’s internal controls for the period January 1, 2012 through October 16, 2013. … to the Board’s audit which are not statutorily authorized for payment in advance of audit. The Board did not use the … the required comparisons to prior years, the detail for non-property tax revenue estimates, or estimated fund …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operations

Conesus No. 1 Fire District – Internal Controls (2014M-46)

… Purpose of Audit The purpose of our audit was to ensure that District … controls were adequate to ensure that financial activity is properly recorded and reported and that District moneys … 31, 2013. Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46

Comptroller DiNapoli Releases Municipal Audits

… They also did not perform periodic unannounced cash counts for all employees responsible for cash collection, as required by the agency’s written … inventories and ensure that sales were properly accounted for. City of Yonkers – Budget Review (Westchester County) …

https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0

Overview – Special 20- and 25-Year Plans

… made in anticipation of retirement; and Any payments made for time not worked. * Note: Legislation changed the FAE calculation for Tier 6 members. For members who retired before April 1, 2024, your FAE was …

https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overview

West Nyack Fire District – Claims Processing (2014M-259)

… Nyack Fire District is a district corporation of the State and provides fire protection services to portions of the Town … cell phone bills. Key Recommendations Audit all claims and ensure that each claim includes an itemized invoice with … enough detail to indicate that the claim was an actual and necessary District expense. Ensure that the District’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259

Town of Ticonderoga – Financial Records and Reports (2015M-301)

… Purpose of Audit The purpose of our audit was to review the Town’s … through April 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. The Town is governed by an elected five-member Town Board. The …

https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301

Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)

… Purpose of Audit The purpose of our audit was to assess internal … 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379

Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)

… 2012 through December 5, 2013. Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and provides fire protection services to the Town. The Company’s administrative Board comprises seven members and decision making power lies with the membership’s vote. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… and reported and that Department funds were safeguarded for the period January 1, 2013 through December 31, 2014. … by an elected five-member Board. The Department’s revenues for 2014 included $94,000 for fire protection services. Key Findings The Department’s …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over

Town of Baldwin – Claims Auditing (2023M-113)

… did not always properly audit claims before approving them for payment. Due to insufficient documentation, we were … that Town officials did not comply with the Town’s procurement policy. In addition: Twenty-three claims … approximately $1,100 had officials complied with the Town’s procurement policy when purchasing propane. Key …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113

Town of Berkshire – Procurement and Conflict of Interest (2023M-84)

… Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key … Town Board (Board) did not consistently seek competition for purchases or avoid conflicts of interest. As a result, … not seek or could not support that they sought competition for 36 purchases totaling $211,171, or 27 percent of the …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84

Hamlin Morton Walker Fire District – Financial Management (2023M-67)

… with taxpayers and fund balance declined. We found: From 2020 through 2022, restricted fund balance declined by … The District did not have a written multiyear financial plan or adequate capital plan, which inhibits the Board and District officials from effectively managing finances and addressing future …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67

Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)

… receipts with deposits to help ensure cash was accounted for and records were accurate. The Board did not ensure any …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79

Upper Jay Fire District – Board Oversight (2023M-24)

… whether the Upper Jay Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board … audit the Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24