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Village of Frankfort – User Charges (2014M-117)

… were properly billed, collected, recorded and deposited for the period June 1, 2012 through January 30, 2014. … the Mayor and four Trustees. Budgeted appropriations for the 2013-14 fiscal year are approximately $592,000 for the water fund, $72,000 for the sewer fund and $2.1 for …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117

Village of Bainbridge – Financial Operations (2014M-227)

… process for the period June 1, 2012 through May 31, 2014. Background The Village of Bainbridge is located in … in the general, water and sewer funds for the 2014-15 fiscal year total approximately $1.1 million. Key …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bainbridge-financial-operations-2014m-227

Village of Sinclairville – Water Operations (2014M-362)

… Board did not establish policies for the enforcement of unpaid water bills or ensure that all overdue water bills … use. Develop and adopt policies for the enforcement of unpaid water bills and routinely monitor water bills, collections and the annual relevy of unpaid water bills to ensure the Clerk-Treasurer is acting in …

https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362

Hughsonville Fire Company – Financial Activities (2014M-201)

… a purchase to ensure that all disbursements are supported with documentation and approved before payments are made. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201

State Police Bulletin No. SP-156

… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2014 State Police Expertise Pay. Affected Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 … To inform the Division of State Police of OSCs automatic processing of the 2014 State Police …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-156-2014-state-police-expertise-pay

Lois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual

… Other Related Audits/Reports of Interest North Country Kids, Inc.: Compliance With the Reimbursable Cost Manual …

https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manual

Georgetown Fire District – Board Oversight (2014M-264)

… for the period January 1, 2013 through April 30, 2014. Background The Georgetown Fire District is a district … Budgeted appropriations for the general fund for 2014 total approximately $145,700. Key Findings The Board did … 31, 2013 was 128 percent of budgeted appropriations for 2014. The Board did not conduct a deliberate and thorough …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264

Village of Clinton – Financial Management (2014M-316)

… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the … reconcile all cash balances in the accounting records to bank balances monthly and establish and maintain …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316

LaGrange Fire District – Board Oversight (2014M-127)

… Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127

Germantown Fire District – Board Oversight (2014M-166)

… distinct and separate from the Town of Germantown and Columbia County. An elected five-member Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166

McConnellsville Fire District – Financial Operations (2014M-19)

… of the State, distinct and separate from the Towns of Vienna and Annsville, in Oneida County. The District is …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19

Schenevus Central School District – Budgeting (2014M-123)

… Purpose of Audit The purpose of our audit was to review the Town’s … School District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego County. The District is governed by an elected five-member Board of Education and operates one school with approximately …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123

Selected Aspects of Parking Violations Operations to Collect Fines and Fees

… identifies and collects fines and fees that are due for parking violations. This audit covered the period from … is responsible for collecting and processing payments for parking fines for the approximately 30 entities that can issue parking summonses within New York City. During fiscal years …

https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-fees

Johnsburg Central School District – Payroll (2014M-174)

… for the 2013-14 fiscal year totaled approximately $10 million. Key Findings The Board did not establish policies … punch in or out to record times they reported for and left work. District officials did not review employee time …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174

Village of Brushton – Fiscal Oversight (2014M-235)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over financial …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235

Willsboro Fire District – Financial Controls (2014M-156)

… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that financial activity was properly recorded and … and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been filed with OSC …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156

Greenville Fire District #1 – Board Oversight (2014M-376)

… operations for the period January 1, 2013 through July 10, 2014. Background The Greenville Fire District #1 is a … Commissioners. The District’s budgeted appropriations for 2014 totaled $317,350. Key Findings District budgets did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376

Newstead Fire Company –Internal Controls (2014M-92)

… Purpose of Audit The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 through February 18, 2014. … As a result, Company officials have no accountability for how much cash was actually collected, or how many prizes were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92