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Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… 13, 2014. Background The Hughsonville Fire District is a district corporation of the State, distinct and separate … Town of Wappinger in Dutchess County. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… for 2013 totaled $222,263. Key Findings The Treasurer does not prepare and present detailed financial reports to the Board. The Board does not perform an annual audit of the Treasurer’s records. The Board does not properly audit all claims. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … 2, located in Steuben County, is a district corporation of the State, distinct and separate from the Town of Pulteney. The District, which is governed by an elected … Pulteney Fire District No 2 Misappropriation of Funds 2014M308 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… 1, 2014 through January 31, 2015. Background The Clifton Park Volunteer Fire Department is a volunteer organization … that comprises firefighters who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The … Clifton Park Volunteer Fire Department Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overYork Fire Department – Controls Over Financial Activities (2014M-112)
… of the Department’s financial activity for the period January 1, 2012 through October 30, 2013. Background The York Fire … Key Recommendations Adopt a code of ethics as required by law. Provide annual reports to the membership as required in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period January 1, 2013 through April 29, 2014. … Fire District No. 2 and provides fire protection services to the Town. The Department is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Department’s financial operations for the period of January 1, 2010 through December 3, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… review the Town’s accounting records and reports for the period January 1, 2014 through May 31, 2015. Background The … to review the Towns accounting records and reports for the period January 1 2014 through May 31 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Otsego County – Cost of Temporary Housing (2015M-97)
… temporary housing costs per capita and average cost per night are higher than in four neighboring counties. Key …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Wyoming County – Selected Financial Activities (2015M-94)
… or options prior to entering into a 17.5 year lease for office space with a private developer. The procurement policy does …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s members ensured that … Fire Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department provides fire protection services to the Middletown-Hardenburgh Fire District and has …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Town of McDonough – Financial Operations (2017M-120)
… 1, 2016 through March 23, 2017. Background The Town of McDonough is located in Chenango County and has a population … Town of McDonough Financial Operations 2017M120 …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120City of Lockport – Cash Flow (2014M-195)
… know the severity of their fiscal problems. The Treasurer does not routinely prepare cash-flow analyses. Without …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195City of Cohoes – Purchasing (2014M-192)
… 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The City is governed by the City Council which comprises an elected …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Sullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County … 2012 through August 21, 2013. Background Sullivan County has a population of 77,800 and is located in the southeastern … procedures to ensure exemptions claimed by establishments are proper. The contract between the County and the …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… The County of Otsego is located in central New York State and had a 2010 population of 62,259. The County is governed by an elected 14-member Board of Representatives. It uses trust and agency funds to account …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Village of Afton – Board Oversight (2018M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed fund balance, cash receipts and disbursements, and water rents for the period June 1, 2016 through November 30, 2017. … amount of fund balance that should be maintained to meet the Village’s needs. Segregate the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Town of Colden – Highway Operations (2017M-127)
… in the Town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Franklinville Joint Fire District – Claims Processing (2017M-141)
… written claims processing policy. The Chief and assistant chiefs primarily used debit cards to purchase miscellaneous …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… safeguarded electronic access to the City’s water and wastewater systems for the period January 1, 2015 through … The City of Glens Falls is located in Warren County and has a population of approximately 14,300. The City is … for the general fund, $3.4 million for the water fund and $6.0 million for the sewer fund. Key Findings The City …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117