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Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… was to finance the Sheriff Department’s operations. Key Finding Department officials have established adequate … computerized system, and were deposited timely and intact. Key Recommendation There are no recommendations for this …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashDelevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in accordance with its by-laws which stipulate that a Board … to the Board. These reports should be recorded in the Company minutes. Receive and maintain custody of all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialLivingston County Probation Department – Financial Operations (2016M-404)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404City of Batavia – Business Improvement District (2017M-283)
… management functions. The 2017-18 BID charge was $55,742. Key Findings The Council did not enter into a written … approximately $464,000 or an average of $42,000 each year. Key Recommendations Enter into a written agreement with the …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Andover Central School District - Financial Management (2018M-145)
… address the reasonableness of fund balance and reserves. Key Findings The Board annually appropriated fund balance … are overfunded and one reserve appears to be unneeded. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Town of St. Armand – Selected Financial Operations (2017M-142)
… for 2016 totaled approximately $1.6 million. Key Findings Revenues and expenditures were not properly … not audited and approved by the Board prior to payment. Key Recommendations Ensure revenues and expenditures are …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… were approximately $121,000 and $57,000, respectively. Key Findings The Department’s bylaws do not adequately … for revenues and expenses or profit and loss statements. Key Recommendations Consider comprehensively reviewing the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… budget totaled $174,935 for the 2013 fiscal year. Key Findings The Board generally does not provide adequate … The Treasurer does not provide adequate monthly reports. Key Recommendations Review and approve all claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… and a fire house, and funds the Company’s operations. Key Findings The President misused the Company’s debit card … governing body, or prepare monthly bank reconciliations. Key Recommendations Seek reimbursement for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… the 2016-17 fiscal year totaled approximately $33 million. Key Findings Extra-classroom activity collections were not … and reconciled with the central treasurer’s records. Key Recommendations Ensure that the central treasurer, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Village of West Hampton Dunes – Financial Operations (2013M-390)
… and 2012-13 were $1,337,445 and $1,469,736, respectively. Key Findings Over the last four fiscal years, the Treasurer … these services are obtained at the best possible price. Key Recommendations File annual financial reports with OSC …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water supply capital … respectively. Key Findings The Clerk-Treasurer did not provide budget-to-actual reports of revenues and … financial records to ensure errors and irregularities do not exist. … Village of Stillwater Capital Project and …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163West Niles Fire Company – Financial Activities (2017M-205)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Company operations to ensure financial activity was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were … The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Montauk Union Free School District – Financial Condition (2016M-168)
Montauk Union Free School District Financial Condition 2016M168
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168Massena Central School District – Financial Condition (2016M-21)
… 2015-16 operating budget was approximately $50 million. Key Findings The District’s year-end unrestricted fund … funds are properly used to benefit District residents. Key Recommendations Ensure that the amount of the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Marion Central School District – Tuition Reimbursements (2016M-11)
Marion Central School District Tuition Reimbursements 2016M11
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Wyoming Central School District – Financial Management (2016M-67)
… the 2015-16 fiscal year totaled approximately $5 million. Key Findings Officials annually appropriated portions of fund … which could have been paid for with reserve funds. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67City of Ogdensburg - Payroll Processing – (2014M-207)
… purpose of our audit was to review internal controls over payroll processing for the period January 1, 2013 through … of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The City’s budgeted appropriations … were approximately $19.1 million. The City is governed by an elected seven-member Common Council comprising a Mayor …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207City of New Rochelle – Financial Condition (2014M-158)
… 77,000 residents. The City Council is the legislative body responsible for establishing policies and the City …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158