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Wading River Fire District – Gasoline Credit Cards (2017M-5)
… Brookhaven, in Suffolk County. The District is governed by an elected five-member Board of Fire Commissioners. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Contract Advisory No. 29
… Submission System (EDSS) Host Agency Guidance : The Office of the State Comptroller's Bureau of Contracts (BOC) Electronic Documents Submission System … purchase authorization transactions within EDSS on behalf of the Hosted agency. Host/Hosted Agency must submit a New …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agencyGeneva Housing Authority – Cash Receipts (2015M-160)
… which maintains 247 low-cost rental units, is governed by a seven-member Board of Commissioners. The Authority’s …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Haldane Central School District - School District Website (S9-19-32)
… a website but certain financial information was not posted, causing a lack of transparency. Information that was … Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the transparency of … generally agreed with our recommendations and indicated they will take corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32York Central School District - School District Website (S9-19-35)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations … over time. District officials generally agreed with our recommendations and indicated they will take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Copiague Fire District – Procurement (2020M-114)
… himself from approving claims and warrants. The District has been contracting with the company for about 10 years. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Town of Clifton – Financial Management (2014M-217)
… to examine the Town’s oversight of financial activities for the period January 1, 2013 through April 30, 2014. … and four council members. Budgeted appropriations for 2014 total approximately $1.4 million. Key Findings The … was to examine the Towns oversight of financial activities for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Congregate Meal Services for the Elderly (Follow-Up)
… in our initial audit report, Congregate Meal Services for the Elderly (Report 2016-N-5 ). About the Program Our … January 11, 2018, found that the New York City Department for the Aging (DFTA) needed to improve its oversight of senior centers. For example, officials could not demonstrate that they …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-followBayport Fire District – Credit Card Use (2016M-394)
… services to approximately 8,900 residents, is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… State, distinct and separate from the Town of Ballston, in Saratoga County. The District is governed by an elected … for 2015 were approximately $184,000. Key Findings In 2015 three firefighters received one year of service … they were not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
Wallkill Fire District Inappropriate Payments and Purchase 2015M39
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… has approximately 20 volunteer members and is governed by an elected seven-member Board of Directors. For 2015, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… Town of Canajoharie (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not … funds, creating taxpayer inequities. Key Recommendations Use realistic sales tax revenue estimates when developing …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… an annual Directors’ report to the membership, as required by the bylaws. Key Recommendations Develop financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Huron – Financial Management (2014M-367)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, budget practices … Town officials have not developed policies or procedures to establish financial goals and govern budgeting practices … and the level of unrestricted unappropriated fund balance to maintain. The Board routinely adopted budgets with …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Rosendale – Justice Court (2014M-232)
… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the … list of all bail held and disbursed. … The purpose of our audit was to examine Justice Court receipts for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232New York Mills Union Free School District – Procurement (2020M-79)
… District officials sought competition for the purchase of good and services not subject to competitive bidding. Key … did not comply with the District’s procurement policy. The purchasing agent did not effectively perform her procurement … policy. Periodically issue requests for proposals (RFPs) to solicit competition when seeking professional …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79Minerva Central School District – Financial Condition Management (2020M-60)
… condition. District officials overestimated appropriations by a total of more than $2.1 million from 2016-17 through …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … $1.22 million. Key Findings Town officials failed to establish comprehensive written policies and procedures … and procedures. Establish written policies and procedures to provide adequate guidance and internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… Purpose of Audit The purpose of our audit was to review the Board’s financial … 1, 2013. Background The Town of Hornellsville is located in Steuben County and has a population of approximately 4,200 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21