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Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… audit was to evaluate internal controls over the Company’s financial operations for the period January 1, 2012, through … Board did not provide adequate oversight of the Company’s financial operations, properly supervise the Treasurer’s … records. Prepare monthly bank reconciliations and financial reports and present them to the Board for review. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. … one member being appointed as Chairman, and is responsible for the District’s overall financial management. The District’s general fund budget totaled $968,200 for the 2012 fiscal year. Key Findings The Board audits …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Lincoln Fire District – Financial Activities (2012M-228)
… August 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to … as contracted by the District. The Department is operated in accordance with its by-laws, and is governed by a … the financial software; or at minimum the activity log, and monthly bank reconciliations as compared to monthly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… members and expenditures totaling $22,010 for a storage building on Department property were not permissible by law. The Board … operating within its legal authority. Recover the cost of building the building on Department property or consider …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… adequate oversight of the Treasurer’s financial activities for the period January 1, 2011, to January 31, 2013. … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $848,185 for the 2013 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial operations for the period April 1, … The purpose of our audit was to evaluate internal controls over the Companys financial operations for the period April 1 2011 …
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)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Company’s financial operations … The purpose of our audit was to evaluate the internal controls of the Companys financial operations …
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)
… 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 Company #1 is a volunteer organization located in the Village of Bloomingburg in Sullivan County. The Company officers consist of a President, Vice-President, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Ulster County – Court and Trust Funds (2014M-352)
… our review was to examine controls over the County’s court and trust funds for the period January 1, 2013 through January 1, 2014. … a court order, certain assets may be provided to the court and then delivered to the County Commissioner of Finance for … our review was to examine controls over the Countys court and trust funds for the period January 1 2013 through January …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s disbursements for the period November 1, 2011, to April 30, 2013. Background The Ethelbert B. Crawford … these disbursements totaling $96,586, three of which were to Library employees. While the majority of these 100 …
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)
… regarding adopting, monitoring and controlling the budgets for the period January 1, 2013 through January 6, 2015. … revenues, such as fund balance, as a financing source for recurring expenditures. Perform timely budget transfers … regarding adopting monitoring and controlling the budgets for the period January 1 2013 through J …
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 … $5.7 million. Key Findings Interfund advances reported in the annual financial report as of December 31, 2014 … records. The Board did not have accurate information on which to base its annual budgets, making it difficult for …
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)
… the Town’s financial management and budgeting practices for the period January 1, 2012 through December 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.97 million. Key Findings The … underestimated revenues and overestimated expenditures for the town-wide general fund, causing positive budgetary …
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-277Other Bulletin No. 37
… SCF M/C 2% Parity Salary Increase and provide instructions for payments not processed automatically Affected Employees … the Laws of 2015 and Chapter 8 of the Laws of 2017 provide for a salary increase of two percent (2.00%) for 2017. The Division of the Budget Bulletin D-1135 issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-37-april-2017-state-university-construction-fund-scfDivision of Housing and Community Renewal Bulletin No. DH-62
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 who meet the … of Active, Leave With Pay or Leave of Absence due to a Workers’ Compensation Leave on the payment effective date … Job Rate and the Anniversary Date is 04/02/xx – 10/01/xx Workers’ Compensation For employees who are receiving …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-62-october-2013-district-council-37-dc37-performanceSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… Determine whether the St. Lawrence County Industrial Development Agency – Local Development Corporation (LDC) … ($200,000 annually) to the St. Lawrence County Industrial Development Agency (IDA) without a written agreement … Determine whether the St Lawrence County Industrial Development Agency Local Development Corporation LDC …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationLong Lake Central School District – Capital Project (2021M-183)
… project consisting of building improvements, upgrades and tennis court reconstruction during the audit period. There …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183