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Town of Le Roy – Purchasing (2014M-106)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that claims were properly itemized and … The purpose of our audit was to examine whether the Board …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Town of German Flatts – Fiscal Stress (2015M-217)
… of our audit was to review the Town’s financial condition for the period January 1, 2014 through May 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The … that budgeted appropriations and estimates of revenues for individual accounts are realistic. Adopt a policy setting …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… audit report released in October 2020. Background JCIDA is an independent public benefit corporation established in 1971. JCIDA’s Board is composed of seven members appointed by the County …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… While a code of conduct is posted on the School website, the code is not distributed annually and does not …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allSouthside Academy Charter School - Enrollment and Billing (2019M-70)
… school districts were accurate and supported. Key Findings The School overbilled the Syracuse City School District … and it under-billed four other resident districts a total of $27,389. The School does not have a good process in place … is being billed. Ensure that every enrolled student has proof of residence and that the necessary documentation …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70East Quogue Union Free School District - Claims Auditing (2019M-78)
… million before payment during the audit period. Did not sign the warrants on which 70 claims totaling $988,677 were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Herkimer County Community College - Procurement (2019M-186)
… The purchasing policy is outdated and inconsistent with purchasing procedures and is not communicated to all … methods when procuring goods and services in accordance with General Municipal Law and the College’s purchasing … policy and procedures. College officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Hendrick Hudson Central School District - Financial Condition (2019M-24)
… whether District officials adequately plan and monitor the District’s finances to ensure fiscal stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is … 2020 with a potential revenue loss of over 30 percent to the District within five years. District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Iroquois Central School District - Financial Management (2018M-102)
… the District’s policy. The unemployment insurance reserve is overfunded ($604,000) and the debt reserve is improperly restricting $245,000. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Village of Palmyra - Justice Court Operations (2019M-202)
… provided adequate oversight of the Justice Court (Court) to ensure receipts were collected, deposited, recorded, … old cases recorded in the accounting system dating back to the 1990s, with outstanding held bail and restitution … resolved promptly. Turn over excess or unidentified money to the Village or Justice Court Fund as appropriate. Ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Town of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District 2, Ausable … The purpose of our audit was to review the financial …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Edinburg Common School District – Tax Collection (2016M-233)
… but remitted $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage of $2,390. Because the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Hughsonville 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-2014mShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if … and reported and that Company money was safeguarded for the period January 1, 2013 through July 10, 2014. Background … records. Audit claims and ensure that approved claims are listed in the official proceedings of the Board. Develop …
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)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Department’s financial … Review and approve all bills and claims before they are paid. …
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 … Fire District No. 2 and provides fire protection services to the Town. The Department is governed by a seven-member … an annual budget. The Board did not adopt a code of ethics to provide standards of conduct expected of Department …
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-346