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Conesus Volunteer Fire Department – Financial Controls (2014M-42)

… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period … No. 1 Fire District and provides fire protection services to the Town. Expenditures for 2012 totaled approximately … that includes segregation of duties, audit of claims prior to payment, audit of the Treasurer’s records annually and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42

Carthage Central School District - Financial Condition (2018M-93)

… Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next year’s budget – more than double the statutory …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93

Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)

… effectively to adequately safeguard College assets for the period September 1, 2011 through August 31, 2013. Background Schenectady County Community College is located in Schenectady County, within the City of … has approximately 2,700 full-time students. The College is governed by a 10-member Board of Trustees. The College’s …

https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selected

Humphrey Fire District – Financial Controls (2014M-37)

… 1, 2013 through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, … It is governed by an elected five-member Board of Fire Commissioners. The District’s general fund budget totaled … records annually. Key Recommendations The Treasurer should submit an annual report of financial activity to the …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37

Half Hollow Hills Community Library - Fund Balance (2018M-127)

… maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of … funds. Key Recommendations Amend the Library’s policy to address the maintenance of surplus funds, how they will be used and the timeframe for doing so. Develop a plan to use unexpended surplus funds in a manner that benefits the …

https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127

Town of Schroon - Town Hall Expansion Project (2018M-128)

… for the project outlining the financing sources needed to fund the estimated cost. Accounting records for the … (7 percent), resulting in the project not being able to repay interfund advances made from the general fund. Key … agreed with our recommendations and indicated they planned to initiate corrective action. … Town of Schroon Town Hall …

https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128

Forensic Audit of Payments to On-Board Service Managers (Follow-Up)

… Services Unit staff members were not held accountable for their work performance and time and attendance. In addition, the Assistant Vice President responsible for the Unit violated Metro-North policy by not disclosing …

https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-follow

State Agencies Bulletin No. 1060

… satisfied and are due a refund as identified by a Court Officer Effective Date Immediately Background There is a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refunds

Sullivan County – Time and Attendance (2017M-55)

… Purpose of Audit The purpose of our audit was to review controls over the County’s timekeeping system for … October 25, 2016. Background Sullivan County is located in the southeastern part of New York State and has a … were 174 workdays when the Director of Probation did not log in to his work computer and did not charge leave. Some …

https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55

Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)

… Purpose of Audit The purpose of our audit was to examine the timeliness of the District’s transportation … for Approval of Bus Purchase for the Purposes of State Aid to ensure the timely receipt of transportation State aid. Key … procedures requiring the prompt submission of Form SA-16 to ensure timely receipt of eligible transportation State …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017m

Town of Junius – Supervisor’s Records and Reports (2017M-168)

… The Town of Junius is located in Seneca County and has a population of approximately 1,500. The Town is governed by an …

https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168

Town of Maryland - Financial Management (2018M-121)

… Key Findings Since 2015, the total combined fund balance in the general and highway funds increased by $450,000 and, … of $495,000 and underestimated revenues of $226,000 in the general and highway funds which contributed to the …

https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121

Town of Batavia – Water and Sewer Operations (2018M-12)

… for water and sewer operations. Key Findings The Board did not adopt individual budgets and the Supervisor did not … and expenditures associated with improvement areas in the general fund as required by New York State Town Law. … from the intermunicipal agreements with neighboring towns, to ensure that revenues cover operating costs. Key …

https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12

Accounts Payable Advisory No. 44

… paid by electronic payment where required. If a vendor is not receiving ePayments, agencies should confirm whether: … to Section X.4.D of the Guide to Financial Operations for additional information about vendor locations. Vendors …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-payments

City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)

… accurately paid and to determine whether cash receipts from the Community Activity Center were properly accounted …

https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228

Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)

Village of New Paltz Internal Controls Over Building Department Operations 2017M201

https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201

Village of Walden – Financial Condition (2017M-255)

… fund balance policy and its general fund balance decreased from $859,588 to $379,387 from 2013 to 2017. The sewer fund has not repaid the general … 2016. The Village has no comprehensive multiyear financial plan. Key Recommendations Adopt a fund balance policy. The …

https://www.osc.ny.gov/local-government/audits/village/2018/02/02/village-walden-financial-condition-2017m-255

Solvay Union Free School District – Payroll (2017M-257)

… of compensation paid and benefits provided to employees for the period July 1, 2015 through January 30, 2017. Background The Solvay Union Free School District is located in the Towns of Geddes and Camillus, in Onondaga … The District, which has approximately 1,500 students, is governed by a five-member Board of Education. Budgeted …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257