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Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… volunteer organization located in the Village of Ballston Spa, in Saratoga County. The Board of Directors, which is responsible for the Company’s overall general and financial affairs, consists of the President, … secretary, Treasurer, Captain, immediate Past-President, and the Directors. For the year ended March 31, 2012, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… October 1, 2009, to January 2, 2013. Background The C. H. Evans Hook and Ladder Fire Company No. 3 is one of four fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Bloomingburg Fire Company #1 – Disbursements (2013M-83)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Company’s disbursements for the period April 1, 2011, to February 22, 2013. Background The Bloomingburg Fire … Treasurer is the chief fiscal officer. From April 1, 2011 to January 31, 2013, the Company received approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… be accounted for. The former Clerk did not properly record all cash receipts and did not deposit all moneys received intact and in a timely manner. The Board … any moneys due the Town. Ensure that the Clerk deposits all cash receipts intact and in a timely manner. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Union Fire Company #2 Inc. – Financial Operations (2012M-205)
… 15, 2012. Background The Union Fire Company #2, Inc. is a volunteer organization located in the Village of Ballston … Financial Secretary, and Treasurer. For the fiscal year ended March 31, 2012, the Company received approximately … bills prior to payment or evidence their approval in the minutes. We found no authorization in the minutes or …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… District is located within the Monticello School District, in Sullivan County. The Library is governed by a seven-member … The Board did not ensure that disbursements were made in an economic manner and for authorized Library purposes. …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… assess the Library’s internal controls over cash receipts for the period January 1, 2012, through March 31, 2013. … elected members. The Library’s budgeted appropriations for the 2013 fiscal year were approximately $1.8 million. Key Finding We commend the Board for establishing adequate internal controls over the cash …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding adopting, … and a listing of the receipts and disbursements, there was no evidence that the Board and Department heads discussed … The purpose of our audit was to assess the Boards practices regarding adopting …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Mamakating – Records and Reports (2015M-164)
… 23, 2015. Background The Town of Mamakating is located in Sullivan County, has a population of approximately 12,000 … interfund advances are properly reconciled throughout the year and repaid prior to the year-end as required. Ensure the bookkeeper transfers money …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Town of Springport – Financial Management (2014M-329)
… 31, 2014. Background The Town of Springport is located in Cayuga County and has a population of approximately 2,400. … balance than was actually available which led to deficits in unexpended fund balance. Key Recommendations Ratify and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Wright – Financial Operations (2014M-277)
… review the Town’s budget planning and financial management for the period January 1, 2013 through June 30, 2014. … by an elected five-member Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. … were at the best price and that all disbursements were for proper Town purposes. The Board did not perform an annual …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Ulster County – Court and Trust Funds (2014M-352)
… moneys from foreclosures and contract disputes resulting in a mechanic’s lien. Additionally, in certain circumstance, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Town of York – Budgeting and Financial Oversight (2014M-181)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices … 1, 2012 through December 12, 2013. Background The Town of York is located in Livingston County and is governed by an … The purpose of our audit was to examine the Towns budgeting practices and …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… the Town’s budgeting and financial oversight practices for the period January 1, 2013 through March 24, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.2 million. Key Findings The … the Towns budgeting and financial oversight practices for the period January 1 2013 through March 24 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Westfield, Town of – Financial Management (2013M-389)
… financial management of the highway town-outside-village fund for the period January 1, 2010 through November 21, … insurance costs to the highway town-outside-village fund, at the expense of taxpayers that reside outside of the … sales and use tax revenues to the general town-wide fund, at the expense of taxpayers that reside outside of the …
https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389Town of Kiantone – Town Clerk (2014M-273)
… the processes and procedures over Town Clerk operations for the period January 1, 2013 through August 1, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled $559,156. Key Findings The Clerk did not … the processes and procedures over Town Clerk operations for the period January 1 2013 through August 1 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Town of Thurston – Financial Management (2013M-280)
… financial condition for the period January 1 2011 thr …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Stony Point – Claims Processing and Purchasing (2014M-239)
… for the 2014 fiscal year total approximately $18.4 million. Key Findings Claims were not consecutively …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Town of Ira – Financial Management (2014M-280)
… 1, 2013 through November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of … and capital plans. Key Recommendations Adopt budgets with realistic estimates of anticipated revenues for the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Huron – Financial Management (2014M-367)
… budgets with unrealistic estimates, which resulted in the accumulation of surplus funds and higher tax levies than …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367