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Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire … and the Town of Oswego. The Company, which was founded in 1938, is governed by a six-member Board of Directors and … year totaled $128,000. Key Findings We identified $22,618 in improper and questionable transactions, most of which …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andVestal Fire Department – Financial Activities (2014M-265)
… $75,000. Key Findings The Board did not monitor compliance with the bylaws to ensure that officers were executing them …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire … Records were incomplete because deposits were not recorded in the checkbook register and a running cash balance was not … and include these along with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Town of Attica – Town Clerk (2015M-210)
… audit was to determine if the Clerk properly accounted for all money received and disbursed in her official capacity for … Clerk did not issue press-numbered duplicate receipts for all cash collected, accurately record all transactions or deposit cash receipts intact. The Board …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative Educational Services’ … period July 1, 2013 through March 4, 2015. Background The Monroe 2-Orleans Board of Cooperative Educational Services … maintains a main campus in the Village of Spencerport, Monroe County, and satellite campuses throughout Monroe and …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mAnnual Audit
… higher amounts to be paid. Separate and apart from our daily audit, we reviewed claims processed by the Board on a …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… The Board did not properly plan for the use of reserve funds. Balances in two of the reserves (the unemployment … Develop a plan for the use of excess amounts in reserve funds in a manner that benefits District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesTown of Lapeer – Budgeting (2024M-127)
… result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent of the 2024 … findings and recommendations, but indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Village of Suffern – Budget Review (B17-6-8)
… revenue and expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year are reasonable. … obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State … Significant revenue and expenditure projections in the proposed budget are reasonable. The proposed budget does not …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Village of Silver Creek – Capital Projects (2017M-31)
… 2017. Background The Village of Silver Creek is located in the Town of Hanover in Chautauqua County and has a population of approximately … water capital project change orders, which resulted in the project’s budget being overspent by $179,000. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Town of Erin – Town Clerk and Justice Operations (2016M-315)
… by statute. The Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and … Accurately report the dispositions and dismissals of all tickets to JCF and DMV. Perform a thorough audit of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of Kirkwood – Justice Court Operations (2016M-414)
… more than $1 million in fines, fees, surcharges and bail money. Key Findings The Justices did not ensure that all bank accounts were reconciled each month. During the … accurately completed. We could not determine the status of all bail amounts from the list of liabilities to the case …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-kirkwood-justice-court-operations-2016m-414Town of Greenport – Town Clerk Operations (2017M-3)
… Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations for the period January 1, 2015 through September 23, 2016. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Candor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether District … meals offered to students are nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through March 16, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173General Brown Central School District – Financial Condition (2014M-216)
… The General Brown Central School District is located in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is governed by an … and reserves while limiting tax increases, resulting in a deficit unrestricted fund balance of $435,655 at the end …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Town of Mentz – Board Oversight (2016M-403)
… of Mentz is located in the central part of Cayuga County and has a population of approximately 2,300. The Town is … Board has not adopted a comprehensive multiyear financial and capital plan or a fund balance policy. The Board adopted … expenditures for the town-outside-village highway fund, and the 2016 tax levy exceeded the property tax cap for that …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403State Agencies Bulletin No. 285
… Purpose To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding. Affected … To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxBaldwin Public Library – Payroll (2013M-335)
… million for 2012-13. Key Finding The Library’s Business Manager ensured that individuals reported and paid on the … segregation of duties in the payroll process. The Business Manager and the Director took action to mitigate this …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335State Police Bulletin No. SP-243
… the New York State Troopers, Inc., the calculation routine for Deduction Code 302 will be updated from .658 percent to … deduction limit will be updated from $1,370.00 to the new yearly deduction limit of $2,540.00. OSC Actions: OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceOrleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s … implemented properly and consistently, provide a system of internal controls to account for and safeguard these … The purpose of our review was to determine whether the County Treasurers …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043