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Arlington Fire District – Station Number 5 Renovation (2022M-54)
… agreements. Key Findings Members of the Board did not use competitive methods to renovate leased firehouse space and did not adequately oversee leasehold agreements for renovations. … included the District providing $248,000 in additional rent to fund renovations for the leased premises, without …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/10/21/arlington-fire-district-station-number-5-renovation-2022m-54Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … agreed with our recommendations and indicated they plan to initiate corrective action. … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mHerkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… provide confirmations of online transactions. A dedicated computer is not used for online banking. Key Recommendations … information. Update bank agreements. Use a dedicated computer for online banking. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Franklin-Treadwell Fire District – Disbursements (2021M-16)
… adequate mitigating controls. The Treasurer processed 55 electronic transfers and 10 cash withdrawals totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Urbana – Access Controls (2022M-4)
Determine whether Town of Urbana Town officials properly configured network and computer user access controls to safeguard the Towns IT systems
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Sauquoit Valley Central School District - Procurement (2019M-228)
… providers who were paid $325,131 during our audit period. Obtain written or verbal quotes for the purchase of goods and … to seek competition when procuring professional services. Obtain verbal and written quotes as required by the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… fire stations and is building a new fire station that is near completion. The Company’s revenue for the 2011 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialState Agencies Bulletin No. 2432
… will be aged 50 or over by the end of the calendar year and are participating in a 403(b) plan and/or the New York … annual IRS limit, their pretax contributions will stop. Any existing Roth contributions will continue until the … Annuity Program (“NYBERS TDA”) and NYSED 403(b) deductions stop upon reaching the applicable annual IRS limit. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2432-403b-and-457-plan-contribution-changes-resulting-federal-secure-20-actVillage of Airmont – Claims Auditing (2024M-1)
… Board of Trustees (Board) audited claims to ensure they were appropriate, accurate and supported. Key Findings … and claims with insufficient documentation to ensure they were appropriate. One member of the Village Board would … with certain aspects of the report, but indicated they accept our recommendations and planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… in Erie County. The Fire Company, which has a five-member Board of Directors, provides fire protection to a portion of … risk that funds were misspent, misused or improper. The Board did not conduct a comprehensive audit of all the bills … possibly misused funds can be recovered. Ensure that the Board conducts a comprehensive review of bills and invoices …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialTown of Waterford – Claims Auditing (2016M-154)
… Purpose of Audit The purpose of our audit was to review the claims audit process for the period January 1, … Key Finding The Board adequately audits claims prior to payment and ensures the claims are supported by adequate … The purpose of our audit was to review the claims audit process for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Town of Union – Financial Condition (2016M-192)
… for the Town’s 2016 general town-wide, water and sewer funds totaled approximately $4.9 million. Key Findings 157 of … general fund. At the end of 2015, the water and sewer funds owed a combined $730,000 to the part-town general fund. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Town of Pamelia – Financial Management (2015M-276)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … and expenditure subsidiary ledgers or a general ledger to support the balances reported to the Board. Key Recommendations Adopt budgets with … The purpose of our audit was to evaluate the Towns financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Town of Elmira – Financial Condition (2015M-226)
… balance remains high. The Board has not developed adequate plans to improve the financial condition of the town-wide … the fund balance deficits. Provide the Board with monthly cash flow projections for each fund. …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of East Greenbush – Justice Court Operations (2016M-60)
… The purpose of our audit was to examine the Courts financial operations for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Town of Conesville – Long-Term Planning (2016M-314)
… formal long-term financial or capital plans for equipment replacement. The Board has not established any reserves to …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Town of Cincinnatus – Financial Operations (2016M-238)
… operations for the period January 1, 2015 through April 29, 2016. Background The Town of Cincinnatus is located in … operations for the period January 1 2015 through April 29 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Town of Butternuts – Accounting and Reporting (2016M-323)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial operations … January 1, 2015 through June 24, 2016. Background The Town of Butternuts is located in Otsego County and had a … The purpose of our audit was to examine the Towns financial operations …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323XI.11.F Contract Monitoring – XI. Procurement and Contract Management
… The information in this section is intended to aid State agency managers in establishing or enhancing the … The information in this section is intended to aid State agency managers in establishing or enhancing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringTown of Sand Lake – Justice Court (2015M-121)
… of approximately 8,530. The Town, which is governed by an elected five-member Town Board, operates a Justice … accurate monthly bank reconciliations were being performed by the clerk. Not all cases were properly closed out in the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121