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Town of Guilderland – Golf Course Collections (2017M-22)
… is located in Albany County, encompasses 59 square miles and has a population of approximately 35,300. The Town is … to the Town Comptroller’s office in a timely fashion, and no one independent of the Director of the Department of Parks and Recreation reconciled the daily sales logs to his annual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Town of Genesee – Disbursements (2016M-433)
… duties of disbursing funds through wire transfers and electronic payments. The Board did not conduct an annual … with the Town's bank to indicate the manner in which electronic or wire transfers will be made. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Ulster – Town Assessor (2016M-361)
… Tax Assessor did not file Transfer of Exempt Real Property forms with the county for four of eight properties that were … is maintained. File the Transfer of Exempt Real Property forms for the four properties with exemptions that were …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Town of Oxford – Financial Management (2016M-420)
… reports that include an allocation of the balances or loans between funds and periodic estimates of fund balances. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420Town of Maine – Justice Court Operations (2016M-358)
… Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure … log with caseload activity to ensure that unpaid tickets are properly referred to the DMV in a timely manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358South Farmingdale Water District – Information Technology (2014M-153)
… Purpose of Audit The purpose of our audit was to determine if adequate policies were … South Farmingdale Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a three-member Board of Water Commissioners, serves approximately 45,000 …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153VII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… must be in full compliance with all applicable state and federal laws, rules and regulations. Agencies should refer to the General Retention and Disposition Schedule for New York State Government …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsDanby Fire District – Claims Audit (2020M-149)
… the Treasurer to prepay those expenditures allowed by Town Law prior to Board audit and approval. Ensure all …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Town of Virgil – Board Oversight (2015M-40)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls and Board oversight … The purpose of our audit was to assess the Towns internal controls and Board oversight for …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Orchard Park Public Library – Audit of Claims (2016M-191)
… Park in Erie County. The Library is a member of the Buffalo and Erie County Library System according to a written …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Town of Wright – Financial Operations (2014M-277)
… The Town of Wright is located in Schoharie County and has a population of approximately 1,540. The Town is governed by an elected five-member Town. Budgeted appropriations for … actual results and current and future known needs. Adopt a formal procurement policy and monitor compliance. Perform …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277City of Norwich – Information Technology (2012M-254)
… January 1, 2011, to September 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is governed by a six-member Common Council. The City Director of Finance oversees the City’s information … City of Norwich Information Technology 2012M254 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Town of Owego – Financial Management (2015M-179)
… The Town of Owego is located in Tioga County and has a population of approximately 20,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations … the general funds’ budgets because they were not based on a historical trend of actual results. The Town accumulated …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… for private organizations Socializing after legislative meeting Personal volunteer work Services not paid for by the …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… Audit Objective Determine whether the Board adhered to the law and District policy when procuring professional services. Key Findings The Board did not: Comply with the law and use a competitive request for proposal (RFP) process … the process at least every five years as required by law. Ensure that District officials and personnel comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalBinghamton City School District – Information Technology (2019M-147)
… (IT) services provided by the Broome Tioga Board of Cooperative Educational Services’ South Central Regional …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Village of Gowanda - Sewer Financial Operations (2019M-199)
… sewer fund. Key Findings The Board overestimated revenues by $379,000 in fiscal years 2014-15 through 2018-19, … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… totaled approximately $690,800. Key Finding The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review bank reconciliations or canceled check …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… to Department expectations for the individual programs it is funding and to ensure that costs reported by the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… 1, 2015 through March 31, 2016. Background The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The Company is … Vischer Ferry Volunteer Fire Company Cash Disbursements 2016M245 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016m