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Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls are adequate to … from the Town of Caroline and the County of Tompkins in which it is located. The Board of Fire Commissioners, … for the 2013 fiscal year. Key Findings The Board did not formally adopt a procurement policy or an investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… with his personal credit card and for unsubstantiated restaurant purchases. Key Recommendations Establish an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… No. 2 Fire District is a district corporation of the State, distinct and separate from the Town of Livonia, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Lakeland Fire District – Travel and Conference Costs (2013M-145)
… in this report and seek reimbursement for any costs that are not actual and necessary District expenditures. Consider …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Jericho Fire District – Professional Services (2012M-236)
… The Jericho Fire District is a district corporation of the State, distinct and separate from the Town of Oyster Bay and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… fiscal year. Key Findings The Treasurer does not perform monthly bank reconciliations, or present bank statements or … records for about 10 years. The Treasurer did not submit monthly or annual financial reports to the Board or Form 990 with IRS for 2010 or 2011. Key Recommendations Prepare monthly bank reconciliations, and present them with bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… period January 1, 2012, to May 13, 2013. Background The South Fallsburg Fire District is a district corporation of … policies, it does not have certain financial procedures in place. The Board has not ensured that procedures concerning … Ensure that formal written procedures are in place for financial recording and reporting. Provide the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsOrange County Community College – Information Technology and Financial Activities (2017M-111)
… over information technology (IT) and financial activities for the period September 1, 2015 through December 1, 2016. … is governed by a 10-member Board of Trustees. Expenditures for the 2015-16 fiscal year were approximately $85 million. … in accordance with GML. Establish written procedures for the claims process that communicates the claims auditor’s …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Review cash receipt policies and procedures to ensure they are up-to-date and include provisions for adequate …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… for proposals for professional services to ensure they are receiving the desired service at a competitive price. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… Purpose of Audit The purpose of our audit was to evaluate the efficiency of the County's jail operations and to identify cost-savings opportunities for the period January … staff needs over all functions and determining how best to assign new hires to achieve the greatest reduction in …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Sullivan County – Fiscal Stress (2013M-81)
… stressed. While the Legislature and County management are aware of the County’s financial position, and they have …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… an average of approximately $342,000 of unrestricted funds in the debt service fund, $1.1 million in the agency … is in compliance with the statutory limit; use surplus funds as a financing source for funding one-time … in accordance with statute, to remedy reserves with excess funds. Adopt a reserve fund policy that states its financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Laurens Central School District – Budgeting and Reserves (2013M-135)
… reserve fund balances and determine if the amounts are reasonable and necessary. Adopt a policy for reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135King Center Charter School – Purchasing (2013M-215)
… requires the use of purchase orders, School officials are not routinely using them to initiate the acquisition of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… documentation for all activity fund cash receipts that are remitted to her for deposit and that student treasurers …
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)
… that any unidentified moneys in the Justice’s bank account are reported and remitted to the JCF. Reconcile the bank …
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)
… balance policy governing the level of unexpended surplus funds to be maintained in the Town’s operating funds. Ensure that interfund loans between funds with different tax bases are paid with interest to the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… audit of all claims against the Village, before they are paid, ensuring that each claim has sufficient supporting …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… of the management corporation to ensure School funds are used effectively and efficiently. The Agreement between …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-management