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Georgetown Fire District – Board Oversight (2014M-264)
… April 30, 2014. Background The Georgetown Fire District is a district corporation, distinct and separate from the Town of Georgetown and Madison County, in which it is located. The District is governed by an … or that annual financial reports were prepared and filed in a timely manner. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Yaphank Fire District – Claims Processing (2013M-51)
… and serves 14.1 square miles in the areas of Yaphank, Shirley and Medford. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51City of Rye – Boat Basin Fund (2013M-289)
… Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of … a six-member City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… 12, 2017. Background The Town of Canandaigua is located in Ontario County and has a population of approximately 10,000 residents. The Town is … source from 2014 through 2016, the more than $1 million in total appropriated fund balance went unused. The Board did …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Tri-Valley Central School District – Budgeting (2014M-094)
… within the District, with approximately 1,100 students and 210 employees. The District’s budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Pleasant Cottage School Union Free School District is a special act school district located in Westchester County, and provides education to students … consecutive years. The deficit was as high as $5.3 million in fiscal year 2008-09. However, the deficit started …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialSchool Districts’ Energy Performance Contracts (2015-MR-1)
… of our audit was to review the projected cost and/or energy savings achieved by the energy performance contracts (EPCs) entered into by the five … 10, 2014. Background An EPC is an agreement with an energy service company (ESCO) for energy services in which … School Districts Energy Performance Contracts 2015MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1City of Binghamton – City Operations (2015M-280)
… 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has … City of Binghamton City Operations 2015M280 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… 30, 2012. Background The Town of Riverhead is located in Suffolk County and has a population of approximately 33,500. The Town is governed by … fund to other departments and districts accounted for in other funds. However, we found that the allocation method …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, … were not reviewed and approved by the Board, or recorded in the financial system. Town officials have not implemented … policies and procedures over the IT system, including a computer use policy and adequate controls over computer …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mTown of Wayne – Justice Court (2013M-52)
… period January 1, 2010, to August 31, 2012. Background The Town of Wayne is located in Steuben County and has a … Town of Wayne Justice Court 2013M52 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… April 30, 2016. Background The Town of Moira is located in Franklin County, contains the Village of Brushton within its borders and has a population of approximately 2,900. The Town, which … accounting records are complete, accurate and maintained in a timely manner. Prepare and provide the Board with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Village of Livonia – Board Oversight and Information Technology (2014M-221)
… did not ensure that the proper rates of pay were paid or certify the payrolls from April through November 2013. Key … expenditures. Ensure that proper rates of pay are paid and certify payrolls prior to disbursement of Village funds. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Village of Gowanda – Procurement (2013M-175)
… 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of approximately 2,700 residents. The Village is … Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and 2012-13 fiscal years. These purchases …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Village of Allegany – Vehicle Fuel (2012M-308)
Village of Allegany Vehicle Fuel 2012M308
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Spencer – Financial Condition (2013M-119)
… 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately 800 residents. The … the Village’s financial condition. We found errors in almost every aspect of the accounting function from the … budget-to actual comparisons and cash balances. Develop a plan to reduce the unexpended surplus fund balance. If the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of New Baltimore – Procurement Practices (2013M-203)
… 1, 2013. Background The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. The Town is governed by … procurement policy. We identified approximately $301,000 in purchases that were not properly bid as required by law, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 residents. … by $12.8 million. As of December 31, 2011 the City had a general fund balance deficit of over $11.4 million. This … Key Recommendations Take steps to reduce the deficit in the general fund. Require the Mayor to prepare a realistic …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Town of Chautauqua – Fiscal Stress (2013M-220)
… 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The … tax by $154,157 and the rental of real property by $77,580 in the three most recent fiscal years (2010-2012). Because of … fund balance declined from $450,949 at January 1, 2010, to a deficit of $107,587 at December 31, 2012. The Board and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221