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North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… fuel inventory and to assess its cash disbursement process for the period January 1, 2013 through June 30, 2014. … to approximately 18,000 residents. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings … process and did not ensure that the Treasurer disbursed money only after Board resolutions. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Hamlin, Monroe County. The Department, which is governed by an eight-member Board of Directors, provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… fire protection services. The Department is governed by an elected five-member Board. The Department’s revenues …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overSt. Lawrence County – Financial Condition (2016M-173)
… Background St. Lawrence County is located in northern New York State and encompasses one city, 32 towns and 12 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements … 12, 2014. Background Rockland County has a population of approximately 320,900 and is governed by a 17-member Board …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Delaware County – Third-Party Contractual Services (2014M-287)
… includes 19 towns and 10 villages. The County is governed by an elected Board of Supervisors that is composed of 19 …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… Background Delaware County is located in eastern New York State and has a population of approximately 48,000. The …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Conesus No. 1 Fire District – Internal Controls (2014M-46)
… the Board has not adopted other policies or procedures for financial operations such as cash receipts and … of internal controls, including policies and procedures for segregation of duties, annual review of the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46School District Physical Education Compliance (2018-MS-3)
… complete report - pdf] We also issued 10 letter reports in the School Districts of: Baldwinsville Central , … did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade 5. None of … amount of PE. The PE plan addresses all requirements in the Commissioner’s regulations. … To determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… these years and did not include more than $3.7 million in intended reserve funding. In addition, the Board has not adopted comprehensive … District officials retained an annual average of $798,735 in the debt service fund over the past four years (2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… professional services. Expenses for conferences attended by Board of Education (Board) members and cell phones were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCompliance With State Arts Education Requirements (Follow-Up)
… a sufficient Arts Education, as otherwise required by SED. Key Finding The Department has made significant …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followContract Advisory No. 6
… Subject: The Vendor ID associated to a contract record in the Statewide Financial System (SFS) … for approval (or approved by the agency if OSC approval is not required). Guidance: An agency must take action when it … the incorrect Vendor ID. Use the attached chart: “ What To Do When An Incorrect Vendor ID Has Been Used For A Contract ” …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractTown of Tonawanda – Recreation Fees (2017M-133)
… The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… Purpose of Audit The purpose of our audit was to examine the Clerk-Treasurer’s records and … 1, 2015 through April 27, 2017. Background The Village of South Corning is located in the Town of Corning in Steuben …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114East Bloomfield Fire District – Financial Operations (2017M-154)
… District is a district corporation of the State, distinct and separate from the Town of East Bloomfield, in Ontario … agent does not provide the Board with required quotes and does not retain the documentation. The Board has not … the procurement policy to clearly require presentation and retention of price quotations or proposals and implement …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… The Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine schools … for fiscal years 2013-14 through 2015-16 that resulted in overestimated appropriations totaling $24.9 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsBurnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… collections were deposited and cash disbursements were for appropriate summer recreation program (Program) purposes, … were paid in accordance with established pay rates for the period January 1, 2015 through October 31, 2016. … press-numbered duplicate receipts for any cash, checks or money orders received. The Board should establish appropriate …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were … process to review or approve water and sewer penalties or account adjustments. Officials have not provided employees … for review and approval of the assessment of penalties and account adjustments. Provide cybersecurity awareness training …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… Purpose of Audit The purpose of our audit was to determine whether financial activity was properly recorded … in Seneca County and contracts with the Town of Tyre to provide fire protection services to Town residents. The Department is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017m