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Johnsburg Central School District – Payroll (2014M-174)
… District officials established effective internal controls over payroll for the period July 1, 2012 through January 31, … and left work. District officials did not review employee time records and monitor leave accrual use. Key … and supervisors review and sign timecards or time sheets certifying that the hours worked are accurate … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Willsboro 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-156Village 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-235Greenville Fire District #1 – Board Oversight (2014M-376)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s financial … were not properly established. Claims were paid prior to Board review and did not contain itemized vouchers. The Treasurer does not provide budget status reports to the Board and there is no independent oversight to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Newstead 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 … As a result, Company officials have no accountability for how much cash was actually collected, or how many prizes were … monthly bank reconciliations. Ensure Company members submit a written disclosure to the Board when they have any …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Sullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County provided adequate oversite of … could be improved, as it does not have formal procedures to ensure exemptions claimed by establishments are proper. … in the tourism promotional contract with the Corporation to enable the County to monitor the success of the contract. …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Ellicottville Central School District – Purchasing (2014M-177)
… not state competitive bidding threshold amounts and the Business Office Manual is more restrictive than statutory … purchasing process the District’s purchasing policy and Business Office Manual. Ensure that the purchasing agent …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Smithtown Fire District – Capital Project (2014M-231)
… and separate from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Monticello Central School District – Budgeting (2014M-97)
… unnecessary burden on taxpayers. Unexpended surplus fund balance exceeds the statutory maximum and continues to grow. … necessary. Reduce the amount of unexpended surplus fund balance in a manner that benefits District taxpayers and … balances and transfer excess funds to unrestricted fund balance or other reserves in compliance with statutes. … …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Length of Service Award Programs (2014-MS-1)
… complete report - pdf] We also released ten letter reports to the following: Belgium Cold Springs Fire District [pdf] , … 5 [pdf] . Purpose of Audit The purpose of our audit was to determine if fire districts and municipalities were … General Municipal Law (GML). The point system specifies how points toward LOSAP service credit will be earned by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Village of Attica – Justice Court (2014M-30)
… Purpose of Examination The purpose of our audit was to review the processes and procedures for the Justice … accounted for and the Court’s computer system was not used to generate a balance due report. Cases in which payment was …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Village of Goshen – Financial Condition (2014M-75)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… services for the period July 1, 2014 through March 16, 2016. Background The Erie 2-Chautauqua-Cattaraugus Board … by the boards of the component districts. BOCES’ 2015-16 fiscal year budget was approximately $78 million. Key Findings BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultVestal Fire Department – Financial Activities (2014M-265)
… June 30, 2014. Background The Vestal Fire Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Village of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s computerized data and assets … Village officials have not restricted users’ access to the financial system based on employee job … has not developed comprehensive policies and procedures to protect critical financial data. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Tri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period … approximately $8 million for the fiscal year ended 2009 to more than $14 million as of the fiscal year ended 2013. While it was prudent for District officials to plan for potential liabilities, they did not develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Gloversville Public Library – Claims Processing (2014M-81)
… of Audit The purpose of our audit was to evaluate the Library’s internal controls over claims processing for the … December 31, 2013. Background The Gloversville Public Library is located in the City of Gloversville, Fulton …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Fairport Public Library – Financial Management (2014M-354)
… of the Fairport Central School District, is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Humphrey Fire District – Financial Controls (2014M-37)
… January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of Humphrey, and is located in Cattaraugus County. It is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37Cincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established adequate controls to ensure that financial activity was properly recorded and … Ensure that the annual financial reports are submitted to OSC in a timely manner. Ensure that the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49