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Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… appropriations for 2014 were approximately $2.5 million Key Findings The Board did not ensure that District personnel … a disaster recovery plan or breach notification policy. Key Recommendations Ensure that District personnel comply …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… fund budget totaled $215,255 for the 2013 fiscal year. Key Findings The Board does not provide adequate oversight of … Office for the years 2009, 2010, 2011 and 2012. Key Recommendations Establish proper disbursement procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… members. The District’s budget for 2012 was $4.1 million. Key Findings The Board’s current firehouse hall rental policy … or vehicle and equipment usage and disposal. Key Recommendations Evaluate the District’s current hall …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… fund budget totals $111,698 for the 2014 fiscal year. Key Findings The Board did not ensure that complete and … 104 percent of the next year’s budgeted appropriations. Key Recommendations Ensure that the Treasurer maintains …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… approximately $1.5 million for 29 projects for 2013. Key Findings The Agency did not include provisions in the … to affected local governments and school districts. Key Recommendations Ensure that all project agreements …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectTown of Owego Fire District – Board Oversight (2013M-26)
… budget appropriations were approximately $1.2 million. Key Findings The Board did not audit and approve claims after … fuel delivered to two of the three District fire stations. Key Recommendations Conduct a thorough and deliberate audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally does not provide adequate … not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt procurement and code of ethics …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mGeorgetown Fire District – Board Oversight (2014M-264)
… the general fund for 2014 total approximately $145,700. Key Findings The Board did not ensure that complete and … that did not contain appropriate supporting documentation. Key Recommendations Ensure that adequate accounting records …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Yaphank Fire District – Claims Processing (2013M-51)
… December 31, 2011 and December 31, 2012, respectively. Key Findings Each Commissioner is assigned to separate … card bills to be paid in advance of the Board’s audit. Key Recommendations Ensure that all claims, other than those …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… 2013-14 fiscal year totaled approximately $2.36 million. Key Findings The Board manages the Agency as if it is a … Agency inappropriately received subsidies from the FIDA. Key Recommendations Direct and manage the Agency’s operations …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Orleans County – Department of Social Services (2012M-222)
… budgeted appropriations for 2012 are $75.5 million. Key Findings Generally the County processes Supplemental … DSS does not require individuals to submit work schedules. Key Recommendations Ensure that DSS personnel adequately …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… for the plant’s operations totaled $11.3 million for 2015. Key Findings The quality of the discharged treated flow does … is not economically providing services to its customers. Key Recommendations Ensure that the new facility is …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mSchoharie County – Stream Restoration Project and Contract Process (2015M-87)
… budgeted general fund appropriations were $71.2 million. Key Findings The Board did not provide adequate oversight of … cost was paid for 18 of 28 professional service contracts. Key Recommendations Create policies and procedures relating …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Wayne County – Financial Management (2012M-249)
… the 2011 fiscal year totaled approximately $127 million. Key Findings County officials developed budgets containing … with no plans in place for the use of these balances. Key Recommendations Develop more accurate expenditure and …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… Program expenditures in 2015 were approximately $29,500. Key Findings Current officials of the participating … by the Town, except for the Town’s recreation director. Key Recommendations Review and revise the intermunicipal …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Wellsville Central School District – Financial Management (2017M-159)
… the 2016-17 fiscal year totaled approximately $29 million. Key Findings Although the Board appropriated fund balance … from the retirement contribution reserve as budgeted. Key Recommendations Ensure that budgets include realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… 2015-16 fiscal year totaled approximately $103.7 million. Key Findings By creating the position of Chief Operating … whether they were for legitimate and necessary purposes. Key Recommendations Prepare a cost-benefit analysis to …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… 2015-16 fiscal year budget was approximately $78 million. Key Findings BOCES did not enter into intermunicipal … services and insurance totaling approximately $419,000. Key Recommendations Enter into IMAs with component districts …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultAdirondack Central School District – Financial Condition (2016M-184)
… 2015-16 fiscal year totaled approximately $28.6 million. Key Findings In recent years, the Board has balanced its … fund balance and to guide the use of the reserve funds. Key Recommendations Carefully consider the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… year ended June 30, 2013 were approximately $8.86 million. Key Findings We identified significant concerns with the lack … for overseeing the School’s interests in the contract. Key Recommendations Negotiate written agreements that contain …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014m