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Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… Directors. The Department’s 2014 budget totaled $147,343. Key Findings There was no evidence that nearly $64,000 in … and documentation for the daily lottery account. Key Recommendations Verify that disbursements are properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… and disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… fund budget totaled $67,000 for the 2014 fiscal year. Key Findings The Board did not adopt an investment policy as … with OSC for 2010, 2011, 2012 and 2013 as required by GML. Key Recommendations Adopt an investment policy as required by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Budgeted appropriations for 2015 totaled $137,792. Key Findings We found errors in the monthly budget-to-actual … the Board did not pass a resolution to override the limit. Key Recommendations Ensure that the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… budget totaled $174,935 for the 2013 fiscal year. Key Findings The Board generally does not provide adequate … The Treasurer does not provide adequate monthly reports. Key Recommendations Review and approve all claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… and a fire house, and funds the Company’s operations. Key Findings The President misused the Company’s debit card … governing body, or prepare monthly bank reconciliations. Key Recommendations Seek reimbursement for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… was to finance the Sheriff Department’s operations. Key Finding Department officials have established adequate … computerized system, and were deposited timely and intact. Key Recommendation There are no recommendations for this …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… cumulative disbursements totaled approximately $201,000. Key Findings We found that the Board generally does not … a budget or cash flow document to guide annual operations. Key Recommendations Review and approve all bills/claims prior …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialLivingston County Probation Department – Financial Operations (2016M-404)
… April 28, 2016. Background Livingston County is located in central New York and has a population of approximately 65,000. The County is … or make timely payments to unpaid victims in accordance with the law or Department policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Andover Central School District - Financial Management (2018M-145)
… address the reasonableness of fund balance and reserves. Key Findings The Board annually appropriated fund balance … are overfunded and one reserve appears to be unneeded. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Town of St. Armand – Selected Financial Operations (2017M-142)
… for 2016 totaled approximately $1.6 million. Key Findings Revenues and expenditures were not properly … not audited and approved by the Board prior to payment. Key Recommendations Ensure revenues and expenditures are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… were approximately $121,000 and $57,000, respectively. Key Findings The Department’s bylaws do not adequately … for revenues and expenses or profit and loss statements. Key Recommendations Consider comprehensively reviewing the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… the 2016-17 fiscal year totaled approximately $33 million. Key Findings Extra-classroom activity collections were not … and reconciled with the central treasurer’s records. Key Recommendations Ensure that the central treasurer, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Village of West Hampton Dunes – Financial Operations (2013M-390)
… and 2012-13 were $1,337,445 and $1,469,736, respectively. Key Findings Over the last four fiscal years, the Treasurer … these services are obtained at the best possible price. Key Recommendations File annual financial reports with OSC …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390City of Batavia – Business Improvement District (2017M-283)
… management functions. The 2017-18 BID charge was $55,742. Key Findings The Council did not enter into a written … approximately $464,000 or an average of $42,000 each year. Key Recommendations Enter into a written agreement with the …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… fiscal year totaled $837,800 and $418,500, respectively. Key Findings The Clerk-Treasurer did not provide … for operations for nearly two years without a tax levy. Key Recommendations Attend training for governmental …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163West Niles Fire Company – Financial Activities (2017M-205)
… totaled $49,781 and operating expenses totaled $38,640. Key Findings The Board did not develop written policies and … documentation for 16 disbursements totaling $2,415. Key Recommendations Adopt financial policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Wyoming Central School District – Financial Management (2016M-67)
… the 2015-16 fiscal year totaled approximately $5 million. Key Findings Officials annually appropriated portions of fund … which could have been paid for with reserve funds. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Smithtown Central School District – Capital Projects (2016M-202)
… for the 2015-16 fiscal year totaled $224 million. Key Findings The Board did not authorize an appropriation for … fund for several years, dating back to September 2012. Key Recommendations Ensure that all capital projects are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Moravia Central School District – Cafeteria Operations (2016M-4)
… appropriations for the 2015-16 fiscal year were $588,000. Key Findings District officials did not perform a … risk of recording and depositing errors or irregularities. Key Recommendations Analyze school lunch fund operations by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4