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Hughsonville Fire Company – Financial Activities (2014M-201)
… 31, 2013 totaled $60,520 and $56,237, respectively. Key Findings The Board has not developed adequate policies … had no evidence of approval of Board or Company members. Key Recommendations Adopt and enforce written policies and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… expenditures for 2014 were approximately $1.1 million. Key Findings The Board did not implement the independent … cards: four to Commissioners plus one to the Treasurer. Key Recommendations Address audit recommendations provided by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Cortlandville Fire Department – Internal Controls (2014M-3)
… expenses approximately $236,850 for the 2013 fiscal year. Key Findings The Board did not implement adequate controls … $2,284 did not have adequate supporting documentation. Key Recommendations Adopt detailed written policies and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… Purpose of Audit The purpose of our audit was to determine if the District’s controls are adequate to ensure that financial activity is properly recorded and … for the 2012 fiscal year. Key Findings The Board needs to improve its oversight of District financial activities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… appropriations for 2016 totaled approximately $12 million. Key Findings The Board did not adopt a policy to address the … to vendors that were selected without using competition. Key Recommendations Adopt a policy to address the level of …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mNewfield Central School District – Financial Condition (2013M-238)
… for the 2013-14 fiscal year are $17.6 million. Key Findings District officials did not ensure reasonable … fund balance to be well over the amount allowed by law. Key Recommendations Adopt realistic budgets that are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Baldwinsville Central School District – Financial Management (2016M-65)
… the 2015-16 fiscal year totaled approximately $99 million. Key Findings The Board and District officials did not develop … The District does not have a multiyear financial plan. Key Recommendations Develop procedures to adopt more …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Wyandanch Union Free School District – Budget Review (B24-7-2)
… their proposed budget for the next succeeding fiscal year. Key Findings We found that the significant revenue and … which is within the limits established by law. Key Recommendations This budget review did not have any …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… appropriations for the 2013 fiscal year were $27,514,724. Key Findings The Board-adopted procurement policy does not … of accurate and timely fuel delivery and usage records. Key Recommendations Consider revising the District’s …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Locust Valley Water District – Budgeting (2013M-179)
… 2012 expenditures totaled more than $2.4 million. Key Findings The Board frequently over-estimated budgeted … condition would have been more transparent to residents. Key Recommendations Adopt budgets that realistically reflect …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… appropriations for the 2014-15 fiscal year were $904,278. Key Findings There were no procedures for the reconciliation … and salaries as required by New York State Village Law. Key Recommendations Establish policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… for the 2012-13 fiscal year were $28.3 million. Key Findings The Board had not adopted comprehensive written … someone independent of the Business Office’s operations. Key Recommendations Establish a comprehensive departmental …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedCity of Long Beach – Budget Review (B24-7-4)
… for review while the deficit obligations are outstanding. Key Findings The proposed budget includes revenue estimates … overrides the tax levy limit prior to adopting the budget. Key Recommendation Review our recommendations before the …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… fines, fees and surcharges during the audit scope period. Key Findings Board received monthly budget status reports … associated with properly accounting for parking tickets. Key Recommendations The Board should conduct a careful and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Town of New Berlin – Ambulance Company Loan (2013M-22)
… financed primarily by real property taxes and sales tax. Key Finding The Board authorized and paid a total of $125,000 … we are referring this issue to HUD for its consideration. Key Recommendation Obtain a clear understanding of the types …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Town of Lyndon – Purchasing (2013M-149)
… for the general fund and $323,000 for the highway fund. Key Findings The Board did not adopt a procurement policy as … to the claim for review by the Board prior to payment. Key Recommendations Adopt and annually review a purchasing …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149City of Rome – Internal Controls Over Capital Projects (2012M-248)
… for the last three fiscal years totaled $8.5 million. Key Findings While City officials had procedures to properly … not receive the expected financing or were over-expended. Key Recommendations Monitor each project by requiring the …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… for the 2013-14 fiscal year were $1.5 million. Key Findings The Board has not established adequate internal … for time sheets or requesting the use of leave time. Key Recommendations Establish policies and procedures to …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256City of Oneonta – Departmental Collections (2013M-13)
… quality tests totaling approximately $36,000 in 2012. Key Finding We audited certain moneys collected by four of … will not be received, recorded and deposited properly. Key Recommendations Require that the Director develop …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… General fund appropriations for 2013 totaled $681,205. Key Findings The Board did not properly allocate operating … provided to the municipalities by the Town’s Attorney. Key Recommendations Establish an equitable method for …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15