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Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. … Services Captain and three Directors, is responsible for the Company’s overall financial management. During the … The Treasurer was unable to provide us monthly reports for 10 of the 18 months in our audit period. We reviewed all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialOrange County Community College – Information Technology and Financial Activities (2017M-111)
… the purchasing policy and written procedures to comply with GML and ensure that competitive bids or competitive offers are awarded in accordance with GML. Establish written procedures for the claims process …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialNassau County – Contract Approval Process (2012M-192)
… found that County contracts are authorized in accordance with the County Charter and the Nassau County Interim Finance … to make the process more efficient. Continue to meet with NIFA officials to review and update the contract …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192City 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 assurance … 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)
… City officials plan to raise the additional revenue with a fee increase that has not yet been approved by the … by the City Council. The City’s proposed budget complies with the property tax levy limit set by statute. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… but rather by the City Manager. We found exceptions with the procurement of goods and/or services from certain … and update as needed. Execute all contracts in accordance with the Charter. Periodically seek requests for proposals …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Gouverneur Central School District – Financial Management (2016M-351)
… County. The District, which operates three schools with approximately 1,600 students, is governed by an elected … the District’s unrestricted fund balance is in compliance with statutory limits. Consider requesting State Education …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Steuben County. The District, which operates two schools with approximately 920 students, is governed by an elected … taxes for expenditures that could have been paid for with reserve funds and the Board has not developed a written …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… County. The District, which operates three schools with approximately 985 students, is governed by an elected … and disbursements. Key Recommendations Adopt budgets with realistic estimates for expenditures to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraVillage of Mount Morris – Justice Court (2013M-152)
… January 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount Morris operates its Court with one elected Justice and … Village of Mount Morris Justice Court 2013M152 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Forestport – Financial Management (2013M-184)
… operating funds. Ensure that interfund loans between funds with different tax bases are paid with interest to the respective funds. Develop long-term …
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)
… that benefits District taxpayers and is in compliance with statutory requirements. Review reserves and transfer excess balances in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Newfield – Selected Financial Activities (2013M-2)
… the Supervisor to the Board, and the annual reports filed with OSC are over one year late. The Town’s unaccounted-for … reports. Properly reconcile the amount of water processed with the amount billed and identify and remedy potential …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… adopted budgets using fund balance to reduce the tax levy with no systematic approach to ensure that appropriated … itemization and documentation to support that they comply with Town policies and that they represent actual and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… The Library did not enter into a written agreement with two of the four professional service providers who … of professional services. Enter into written agreements with all professional service providers. …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… City officials also did not have a written agreement with one of eight professional service providers we tested. … service providers. Enter into written agreements with all professional service providers. Obtain quotations as …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Newark School District Public Library – Board Oversight (2014M-54)
… required guidance to staff to ensure compliance with laws related to procurement, bidding, and avoidance and … of deposit, or other investments in accordance with GML. Adopt a code of ethics and establish written …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… established pursuant to Section 428 of the Public Housing Law to provide low-rent housing for qualified individuals in … cumulative service fees to the Authority. While RDC made a payment of $221,442 to the Authority on September 14, 2011, … Perform a deliberate and thorough audit of claims prior to payment or designate someone independent of the purchasing …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. … five-member Board of Trustees. Operating expenditures for 2013 were approximately $2.9 million. Key Findings The … of overtime. The Board did not provide prior approval for eight of 12 programs held at the library in 2013 and did …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297City of Yonkers – Budget Review (B6-15-16)
… and the related justification documents are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of … for tax certiorari settlements in the 2015-16 fiscal year. With the 2015-16 budget, the City will have exhausted 88.65 …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16