Search

Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … The Department, which provides fire protection services to the Village and to the Towns of Sidney and Unadilla, is governed by a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financial

Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)

… examine the Department’s controls over financial activity for the period January 1, 2012 through March 17, 2014. Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in … has not adopted a code of ethics. The Department does not adhere to the purchase order system required in its …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014m

Warren County – Occupancy Tax and Weights and Measures (2016M-346)

… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with weights and measures …

https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346

East Islip Public Library – Cash Receipts (2017M-223)

… Purpose of Audit The purpose of our audit was to determine whether Library … Recommendations Ensure that adequate receipt records, such as duplicate press-numbered receipts, cash register receipts …

https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223

City of Yonkers – Payroll (2017M-212)

… of Audit The purpose of our audit was to determine whether City officials established adequate internal controls over … July 1, 2015 through February 14, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is governed by an elected seven-member City Council. …

https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212

Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)

… bag inventory and receipts for the period January 1, 2012 through June 30, 2016. Background The Town of Thurman is located in Warren County and has a population of approximately 1,200. … from garbage bags sold at the transfer stations were not remitted in a timely manner to the Town Clerk. Garbage …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399

Town of Dayton – Financial Condition (2013M-90)

… Purpose of Audit The purpose of our audit was to review the Town’s financial … The Town of Dayton is located in Cattaraugus County and has a population of approximately 1,900 residents. The Town … a plan to repay these funds and address the deficit. Use the surplus fund balance in the general and highway …

https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90

Village of Monticello – Budget Review (B4-14-15)

… include a tax overlay. The Village does not have adequate records to demonstrate the reasonableness of the revenue …

https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15

Town of Saugerties – Justice Court Operations (2015M-47)

… Purpose of Audit The purpose of our audit was to examine internal controls over the … 1, 2013 through November 3, 2014. Background The Town of Saugerties is located in Ulster County and has a population of approximately 19,500. The Town, which is governed by an …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47

Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water and sewer charges for … The purpose of our audit was to review the Towns internal controls over water and sewer …

https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128

Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)

… Purpose of Audit The purpose of our audit was to determine if Company officials ensured that cash receipts … disbursements were for appropriate Company purposes for the period January 1, 2015 through October 28, 2016. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423

South Glens Falls Central School District - Fund Balance (2018M-90)

… fund balance ranged between 4.8 and 8.3 percent of the ensuing years’ appropriations, exceeding the 4 percent … and accumulated enough funds to finance 46 years of related appropriations. We referred our report to OSC’s Division of Investigations. Key Recommendations Use surplus funds to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90

Hancock Fire Department - Financial Operations (2018M-236)

Determine whether officials ensured collections were deposited and disbursements were proper

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236

Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)

… The Treasurer did not maintain custody and control of her signature stamp and check signatory policies were not … records. Ensure the Treasurer maintains custody of her signature stamp and that bank account signature cards comply with Library policy. Establish and …

https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126

South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)

… by the Board. Key Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding … collective bargaining agreement (CBA). Except as specified in Appendix A, District officials generally agreed with our … Appendix B includes our comments on the issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefits

Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)

… (CD) fund were recorded as transfers, rather than as a receivables and due to other funds, resulting in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216

Town of Athens - Town Clerk/Tax Collector (2018M-41)

… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling … nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County Treasurer … $774,127 during the first three weeks of January 2016 but remitted these collections to the Supervisor between four …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!