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Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… their budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently … level. Ensure that money residing in the debt service fund is restricted in a debt reserve and used to pay related debt. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Owego Fire District – Board Oversight (2013M-26)
… 13, 2012. Background The Town of Owego Fire District is a district corporation of the State, distinct and separate … from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners consists of five …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… code of ethics policies, it has not adopted an investment policy, as required by statute. The Board also has not … accurate cash balances for the District’s checking and savings accounts. Key Recommendations Adopt an investment … records to the bank statements monthly and follow up on any differences. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mCity of Salamanca – Selected Financial Activities (2015M-284)
… management practices and the collection of overdue real property taxes and ambulance service charges for the period April 1, … balance totaled approximately 11 times the City’s annual property tax levy. The Comptroller did not provide the …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… period July 1, 2012 through April 12, 2016. Background The West Irondequoit Central School District is located in the … West Irondequoit Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andWayne Central School District – Financial Management (2012M-229)
… the period July 1, 2009, to April 30, 2012. Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed by … Wayne Central School District Financial Management 2012M229 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Tuckahoe Common School District – Purchasing (2013M-158)
… in the Town of Southampton. The District is governed by a Board of Trustees which comprises three elected members, with … personnel comply with the District’s purchasing policy and regulation by obtaining required verbal and/or written quotes … after District personnel follow the purchasing policy and regulation by using competitive methods to obtain the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Saranac Central School District – Payroll (2015M-298)
… employees. The Superintendent did not compare the payroll registers with payroll source documents (i.e., time records) … absence the Business Administrator, should compare payroll registers to payroll source documents when certifying …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Putnam Valley Central School District – Financial Condition (2016M-135)
… audit was to examine the District’s financial conditions for the period July 1, 2014 through February 10, 2016. … have not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Weedsport Central School District – Financial Management (2016M-94)
… the plans. Analyze reserve funds to ensure balances are best aligned with the District’s long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… 15, 2014. Background The Galen-Clyde Joint Fire District is a district corporation of the State, distinct and separate … of Clyde, located in Wayne County. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District … approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate oversight or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… Purpose of Audit The purpose of our audit was to determine whether District … and reported and that District moneys are safeguarded for the period January 1, 2012 through November 20, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… 28, 2014. Background The Sauquoit Fire District No. 1 is a district corporation of the State, distinct and separate … from the Town of Paris, in Oneida County. The District is governed by a five-member Board of Fire Commissioners and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … The Richmond Fire District, located in Ontario County, is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mWallkill Central School District – Claims Auditing (2023M-52)
… valid purposes and properly reported to the Board . We reviewed 100 claims totaling $1.7 million and determined: … totaling $1.6 million did not have sufficient supporting documentation, which could result in paying a claim that is not valid and legal. 11 warrants (lists of claims) totaling $464,801 were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water Project’s … January 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an … City and Town of Poughkeepsie Joint Water Project Board Oversight 2014M236 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236City of Rye – Boat Basin Fund (2013M-289)
… 2009, but City officials could not provide documentation showing their methodology for calculating these annual …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289City of Amsterdam – Records and Reports (2013M-266)
… purpose of our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 … failed to maintain accurate and complete accounting records. We identified significant inaccuracies in balance … 17, 2013, the City had not yet closed its accounting records, initiated the independent audit, or filed the annual …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266County of Rockland – Budget Review (B6-14-24)
… may have a $2.9 million revenue shortage if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the law, County officials will have to find another … by law. Key Recommendation The Legislature must either renew the County mortgage recording tax, find another source …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24