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Galway Central School District - Fund Balance Management (2017M-267)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds … the practice of appropriating fund balance that is not needed or used to fund District operations. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Riverhead Charter School – Debit Cards (2017M-254)
… our audit was to examine the School’s controls over debit card use for the period July 1, 2015 through February 28. … and for business-related purposes. None of the debit card purchases included purchase requisitions or purchase … and Director of Finance repeatedly paid sales tax on debit card purchases. Key Recommendations If the Board intends to …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Webster Central School District - Financial Condition (2018M-109)
… Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Oysterponds Union Free School District - Financial Management (2019M-217)
… limit. Moreover, when unused appropriated fund balance is added back, unassigned fund balance exceeds the statutory … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Village of Elmira Heights – Claims Auditing (2024M-44)
… Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited … Determine whether the Village of Elmira Heights Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Busti – Taxpayer Equity (2015M-349)
… Town officials were properly budgeting and allocating highway department expenditures for the period January 1, 2014 through October 21, 2015. Background The Town … within its borders. Budgeted appropriations for the highway fund for 2015 totaled approximately $1.1 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349Town of Bradford – Financial Management (2015M-239)
… through August 4, 2015. Background The Town of Bradford is located in Steuben County and has a population of approximately 850. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Niagara County Industrial Development Agency Project Approval and Monitoring 2015M93 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectBowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate the Fire Company’s financial … Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a … The purpose of our audit was to evaluate the Fire Companys financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… The Sir William Johnson Volunteer Fire Company, Inc. is a not-for-profit corporation that contracts with the Town … fire protection to a portion of the Town. The Company is governed by a seven-member Board of Directors elected by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is governed … West Fort Ann Volunteer Fire Company Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… in 2013. Key Findings While the Department adopted by-laws to dictate the manner in which it should conduct … ensure the adherence to the procedures prescribed in the by-laws. The Secretary-Treasurer prepared reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Town of Pamelia – Financial Management (2015M-276)
… through March 31, 2015. Background The Town of Pamelia is located in Jefferson County and has a population of approximately 3,160. The Town, which is governed by a five-member Town Board, has eight water …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… economic development in Saratoga County. It is governed by a Board which comprises seven members appointed by the … and private entities. Key Recommendations Implement a process to periodically review projects that fall short of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectTown of East Greenbush – Justice Court Operations (2016M-60)
… monthly bank reconciliations and accountabilities. Justice Engle had an overage of $4,370 at the end of our audit …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Genesee County – Purchasing (2015M-241)
… 12, 2015. Background Genesee County is located in western New York. The County, which has approximately 60,000 …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Hortonville Fire Company – Financial Activity (2014M-210)
… May 19, 2014. Background The Hortonville Fire Company is a volunteer organization associated with the Hortonville … fundraising activities to ensure that all money collected is deposited in a timely manner. Audit and approve all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Germantown Fire District – Board Oversight (2014M-166)
… with a Commissioner’s spouse in 2013. The District does not have policies and procedures for key financial functions. Because the District does not have effective policies and procedures outlining …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… January 1, 2013 through June 6, 2014. Background The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a … East Aurora Volunteer Fire Department Inc Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… of Education. Salary appropriations were approximately $68 million for the 2016-17 fiscal year, or 54 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128