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Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… The purpose of our audit was to evaluate the Department’s internal controls over its financial operations for the … officials. Department officials did not establish adequate internal controls over the cash receipts process, including … records. Department officials did not establish adequate internal controls over the cash disbursements process. While …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… in Ontario County, is a district corporation of the State, distinct and separate from the Town of Seneca. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… to the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable … policies requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCity of Long Beach – Budget Review (B7-14-12)
… their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
City of Corning Misappropriation of Finance Department Cash Receipts 2014M140
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… general fund budget totaled approximately $15.5 million. Key Findings The City did not properly award all contracts … service provider approximately $129,000 for insurance. Key Recommendations Annually review the procurement policy, …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Sullivan County – Fiscal Stress (2013M-81)
… for all funds was approximately $192.7 million. Key Findings The County is fiscally stressed. While the … plan for estimating operating revenues and appropriations. Key Recommendations Develop a plan to address the general …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Gouverneur Central School District – Financial Management (2016M-351)
… in compliance with statutory limits. Consider requesting State Education Department approval to allocate indirect …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Hyde Park Central School District – Financial Management Practices (2012M-172)
… the 2011-12 fiscal year were approximately $85 million. Key Findings The Board and District officials did not ensure … Board and prepare bank reconciliations in a timely manner. Key Recommendations Adopt realistic budgets using actual …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability … to her for deposit and that student treasurers complete profit and loss statements in a timely manner to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraAttica Central School District – Financial Management (2016M-127)
… 2015-16 fiscal year totaled approximately $28.2 million. Key Findings District officials transferred more than $1.7 … potential costs for which those reserves were established. Key Recommendations Properly report and use statutorily …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Shelter Island Union Free School District –Financial Condition (2014M-132)
… for the 2012-13 fiscal year were $9.1 million. Key Findings The Board underestimated revenues and … unemployment cost during the past four fiscal years. Key Recommendations Use historical data from prior fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Albany City School District – Separation Payments and Information Technology (2012M-251)
… the plan. Also, the plan does not sufficiently address all necessary components and does not contain the level of … how it is to be executed. Finally, we found that all employees were not made aware of the plan. Key … or Board resolutions, and provide for the payment for all applicable unused leave time. Review the disaster …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Parish – Board Oversight (2012M-240)
… in the general fund and $183,000 in the sewer fund. Key Findings The Board did not ensure that all claims were … cause to be audited, the Treasurer’s records and reports. Key Recommendations Verify that claims contain documentation …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Village of Maybrook – Water Operations (2013M-121)
… approximately $262,000 and were financed by user fees. Key Findings The Village’s internal controls over water … approximately $74,000 for employee benefit costs. Key Recommendations Segregate incompatible duties within the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Forestport – Financial Management (2013M-184)
… $79,388 for the water fund and $44,158 for the sewer fund. Key Findings The Board needs to improve its budgeting … maintained and has not adopted long-term financial plans. Key Recommendations Develop and adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… for the 2013-14 fiscal year are approximately $30 million. Key Findings For the three year period ending June 30, 2013, … $4.6 million. Six of the nine reserves are over-funded. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… comprises four elected Trustees and an elected Mayor. Key Findings The Board has not implemented adequate … comprehensive data back-up policies and procedures. Key Recommendations Implement compensating controls to reduce …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Laurens – Budgeting Practices (2013M-204)
… for the general fund and $998,000 for the highway fund. Key Findings The Board did not prepare reasonable budget … difficult to adopt proper budgets in the subsequent year. Key Recommendations Develop budgets that reflect known …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Spencerport – Financial Management (2013M-134)
… (appropriations) totaled approximately $6.4 million. Key Findings Village officials have not adopted policies or … surplus funds in a manner that benefits the taxpayers. Key Recommendations Adopt policies or procedures to govern …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134