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Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … 1, 2012 through August 31, 2013. Background The District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialVolunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… the Association’s use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 through … 2013, the Association received $65,878 in foreign fire insurance tax moneys and spent $53,322 of these funds on … Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxLivingston County Probation Department – Financial Operations (2016M-404)
… Livingston County Town Supervisors. The Livingston County Probation Department assists in reducing the incidence and … Livingston County Probation Department Financial Operations 2016M404 …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Delevan Volunteer Fire Company Inc Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… December 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which has approximately 4,100 residents, is governed by a five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… for District officials and students. The Board did not appoint a faculty auditor to ensure that receipts were … management and recordkeeping of the activity fund. Appoint a faculty auditor to ensure that the central …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Village of West Hampton Dunes – Financial Operations (2013M-390)
… 31, 2012. Background The Village of West Hampton Dunes is located in the Town of Southampton in Suffolk County and has a population of approximately 55. The Village is governed by a Village Board, with the Mayor serving as the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390City of Fulton – Fiscal Stress (2013M-310)
… to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is the legislative body … made budget transfers as needed throughout the year. In addition, City officials have prepared multiyear financial … routinely relied on the appropriation of fund balance as a financing source, causing the City to incur planned …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… 2012 through June 30, 2013. Background Washington County is located in the eastern part of New York and has a population of approximately 62,000 people. The County is governed by a Board of Supervisors composed of 17 members, …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashConnetquot Public Library – Cash Disbursements (2017M-125)
… petty cash disbursements made by multiple check signers. Ten purchases totaling $3,661 made on three credit card …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… to determine whether the Village’s water supply capital project and settlement proceeds were accounted for and … budget-to-actual reports of revenues and expenditures or project balances for assets and liabilities to the Board, and … Village of Stillwater Capital Project and Settlement Award Accounting 2017M163 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Town of St. Armand – Selected Financial Operations (2017M-142)
… 1, 2015 through December 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion … Town of St Armand Selected Financial Operations 2017M142 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Town of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … January 1, 2016 through June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of … Town of Oswego Financial Condition and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290City of Watervliet – Financial Condition (2017M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Council adopted … January 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a … City of Watervliet Financial Condition 2017M230 …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Goshen Central School District – Financial Condition (2017M-46)
… July 1, 2015 through January 9, 2017. Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, Hamptonburgh, … Goshen Central School District Financial Condition 2017M46 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… period July 1, 2014 through June 13, 2016. Background The East Aurora Union Free School District is located in the … East Aurora Union Free School District High School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomFreeport Union Free School District – Financial Condition (2016M-300)
… each of those years. The District maintained five reserve funds with balances totaling $35.6 million as of June 30, … not needed to fund District operations. Use excess reserve funds identified to benefit District residents in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Oneonta City School District –Financial Condition (2013M-165)
… the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in Otsego County and the Town of Davenport in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Farmingdale Union Free School District – Financial Condition (2016M-235)
… Background The Farmingdale Union Free School District is located in the Towns of Oyster Bay in Nassau County and … operates six schools with approximately 5,800 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/farmingdale-union-free-school-district-financial-condition-2016m-235Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… the District’s fund balance and examine the procedures for hiring administrators for the period July 1, 2014 through … level for each reserve. Adhere to District policy when hiring a Superintendent by choosing the most qualified … Brentwood Union Free School District Fund Balance and Hiring Practices 2016M251 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practices