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Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… activities to ensure resources are properly safeguarded for the period January 1, 2015 through July 10, 2017. … in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of Trustees. For the period 2015 through 2017, $52,550 in Foreign Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Washington County – Procurement (2017M-224)
… the County procured goods and services in accordance with its procurement policy and statutory requirements for …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… is governed by a nine-member Board of Education. General fund budgeted appropriations for the 2017-18 fiscal year … policies for any of its reserve funds other than its health insurance reserve. The tax certiorari reserve is … Adopt policies for reserve funds other than the health insurance reserve that address the purpose of each …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247Fredonia Central School District - Financial Management (2018M-33)
… and District officials properly managed fund balance. Key Findings The Board overestimated appropriations by more … levy and did not take steps to reasonably fund reserves. Key Recommendations Adopt budgets using realistic estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Town of Athens - Town Clerk/Tax Collector (2018M-41)
… - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) maintained adequate records and … and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 … between four to six weeks later. Clerk fees and real property taxes were not always deposited within the required …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… of our audit was to review the Authority’s recovery fund and credit/charge card activities for the period July 1, … administrative fee financial activity in the recovery fund. More than $13,000 was not used in a manner that … fee revenues are properly recorded in the general fund. Ensure that administrative fee revenues are used for …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Town of Lincklaen – Board Oversight (2017M-37)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Town financial activities … general and highway town-wide funds without clear plans to use this money. The Board did not annually audit the … implement necessary controls over the disbursement process to safeguard Town money. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… the 2017-18 fiscal year total approximately $2.4 million. Key Findings Of 40 claims examined totaling approximately … Board does not consistently audit claims prior to payment. Key Recommendations Seek the necessary number of quotes as …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Town of Greece – Information Technology (2017M-145)
… for 2017 totaled approximately $56.7 million. Key Findings The Town’s acceptable use policy did not include … list of all Town-owned software and software licenses. Key Recommendations Enforce the acceptable use policy. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Busti – Taxpayer Equity (2015M-349)
… budgeting and allocating highway department expenditures for the period January 1, 2014 through October 21, 2015. … of Lakewood within its borders. Budgeted appropriations for the highway fund for 2015 totaled approximately $1.1 million. Key Findings In …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349Town of Bradford – Financial Management (2015M-239)
… of our audit was to review the Town’s financial operations for the period January 1, 2014 through August 4, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled $737,128. Key Findings As a result of … audit of claims to ensure that purchases were made for Town purposes. The Board and Highway Superintendent have …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … 31, 2014. Background Oneida County, which has a population of approximately 235,000, is governed by a 23-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mGenesee County – Purchasing (2015M-241)
… June 12, 2015. Background Genesee County is located in western New York. The County, which has approximately 60,000 residents, is governed by an elected nine-member Legislature. Budgeted … contracts are awarded to the lowest responsible bidder in accordance with the GML. Ensure that employees who are …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… and reported and that Department money was safeguarded for the period January 1, 2013 through June 6, 2014. … to the bylaws, a 13-member Fire Council is responsible for the Department’s overall financial management. The Department’s expenses for 2013 totaled $115,144. Key Findings The Council does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Examination of Island Peer Review Organization
… to determine whether these subcontractor expenses were in compliance with the contract and related subcontractor …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationMaximus, Inc.
The objective of our examination was to determine whether the Department of Health DOH followed the proper procurement procedures when officials directed Maxi
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incTown of Red Hook - Financial Condition (2018M-171)
… a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy … the Town’s objectives and goals for use of accumulated funds. Key Recommendations Consider reducing unrestricted fund balance and using the excess funds as a financing source in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Fulton County Industrial Development Agency – PILOT Program (2014M-291)
… Purpose of Audit The purpose of our audit was to evaluate the IDA’s project monitoring … in the County. The Agency is governed by a Board of seven members appointed by the Fulton County Board of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programConcord Industrial Development Agency – Agency Management (2015M-61)
… Purpose of Audit The purpose of our audit was to review CIDA’s operations for the period … was created in 1980 to further the economic development of the Town of Concord. CIDA is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-management