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North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)

… the oversight of the Company’s financial operations for the period January 1, 2012 through February 28, 2014. … The North Queensbury Volunteer Fire Company is a not-for-profit corporation located in the Town of Queensbury, … fire protection services to the Town’s northern area and is governed by a seven member Board. During 2013, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-over

Town of Woodstock - Information Technology (2018M-211)

… Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-woodstock-information-technology-2018m-211

Elba Fire Department – Controls Over Financial Activities (2014M-286)

… examine the Department’s controls over financial activity for the period January 1, 2013 through August 6, 2014. … Board of Directors, provides fire protection services for the Village and for residents outside the Village pursuant to a contract …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014m

Town of Alabama – Town Clerk Operations (2013M-369)

… through November 8, 2013. Background The Town is located in Genesee County and is governed by a five-member Town … did not deposit or remit real property taxes received in a timely manner. The Board did not conduct the required … Key Recommendations Deposit and remit all moneys on a timely basis in compliance with statutory requirements. …

https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369

New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)

… were timely and, with the exception of the payroll account, accurate. The District’s book balance for the … and indicated they plan to initiate corrective action. … New Hyde ParkGarden City Park Union Free School District Bank …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bank

Montezuma Volunteer Fire Department - Financial Operations (2018M-23)

… Determine whether financial activity is properly recorded and reported and that money is adequately safeguarded. Key Findings The … Prepare and provide monthly bank reconciliations for the membership’s review. Department officials generally …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018m

Bedford Central School District - Information Technology (2018M-164)

… email and social networking that did not always comply with the District’s Internet use policy. In addition, … adjust the web filtering software to enforce compliance with the District’s Internet use policy. District officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164

South Buffalo Charter School – Employee Compensation (2018M-1)

… whether employee compensation was accurate, supported and properly authorized for the period July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1

East Meadow Public Library – Claims Auditing (2017M-275)

… conducted an effective audit of claims prior to payment for the period July 1, 2016 through June 30, 2017. Background … not obtain the required number of quotations or proposals for five purchases totaling $27,129. Key Recommendations Conduct a deliberate and thorough audit of each individual claim and ensure that …

https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275

City of Yonkers – Procurement of Professional Services (2017M-268)

… 2015 through June 30, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is governed …

https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268

Walton Fire District – Financial Operations (2017M-238)

… distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … adopted unrealistic budgets with significant variances in appropriations. The District does not have a documented … 2012. Key Recommendations Adopt realistic budgets based on expected expenditures. Develop a fund balance policy and …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238

Bronxville Union Free School District - Procurement (2018M-46)

… Determine if District officials sought competition for the purchase of goods and services not subject to … bidding and ensured that written contracts were in place for all professional services. Key Findings District officials did not: Always seek competition for professional services. Have written agreements for 10 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/bronxville-union-free-school-district-procurement-2018m-46

Village of Ballston Spa - Financial Condition (2017M-256)

… report - pdf] Audit Objective Determine whether the Treasurer maintained adequate accounting records and the … unrestricted fund balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal year-end … files timely financial reports. Develop a plan to address the general fund’s declining fund balance and the …

https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256

Mattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)

… As a result, the purchasing agent approved 12 purchase orders (6 percent) for purchases totaling $61,109 after the … supporting documentation that included confirming purchase orders (i.e., purchase orders issued after the goods or services have already been …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018m

Applying for Reclassification – World Trade Center Presumption

… Trade Center Notice (RS6047-N)  on or before September 11, 2026. If you do not file for reclassification on or before September 11, 2026, you must still file an  Application for World Trade …

https://www.osc.ny.gov/retirement/publications/world-trade-center/applying-reclassification

Town of Carrollton – Justice Court Operations (2018M-21)

… Objective Determine whether Justice Court (Court) fines and fees were properly accounted for. Key Findings The Justices' cash balances exceeded known … excess balances. The Justices' bail reports included bail for 18 individuals totaling $7,150 that could not be traced …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21

Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)

… Purpose of Audit The purpose of our audit was to assess the District’s financial controls for the period January 1, 2013 through March 31, 2014. … District is a district corporation of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183

Yates County – County Clerk Cash Receipts (2015M-223)

… adequately segregated. Employees record some cash receipts in the accounting system under a generic user name. Key … safeguarded, accounted for and deposited intact and in a timely manner. Ensure that duties are segregated or that …

https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223

Honeoye Central School District – Payroll (2015M-277)

… of Audit The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through October 1, 2015. Background The Honeoye Central School District is located in the Towns of Richmond, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277

Oneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)

… of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, 2015. … Services (BOCES) is an association of 12 component school districts. The BOCES, which delivers services to … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year total approximately $61.5 …

https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350