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Town of Waterloo – Board Oversight (2017M-110)
… 3, 2016. Background The Town of Waterloo is located in Seneca County and has a population of approximately 7,500. … $50,128 were paid from an “Employee Benefit Reserve” in 2016, which was not appropriately established. The Board …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Village of Fultonville , Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… controls for the period January 1, 2012 through October 16, 2013. Background The Caledonia Joint Fire District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
St Lawrence County Financial Condition 2016M173
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-368West Nyack Fire District – Claims Processing (2014M-259)
… made. Expense reports for travel advances did not match the receipts that were submitted. Reimbursements for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Village of Malverne – Procurement (2017M-16)
… our audit was to examine the Village’s procurement process for the period June 1, 2015 through August 31, 2016. … Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village officials … did not enforce the procurement policy requirement for documented verbal or written quotes before purchasing …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Tuckahoe Union Free School District – Overtime (2023M-53)
… the amount owed by a district, annually to the State, for its share of the cost of future employee retirement … officials: Did not adopt written policies and procedures for overtime. Overpaid 15 employees a total of $4,432 for overtime due to lack of adequate review of time records. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of the Company’s financial operations. As a result, there is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Village of Hancock – Insurance Withholdings (2022M-108)
… Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total of … Deputy Clerk Treasurer (Deputy) did not adjust deductions for plan changes timely. Two retirees overpaid a total of $477 for health insurance. Key Recommendations Provide oversight …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Accounts Payable Advisory No. 5
… digit account number associated with the meter, followed by a space, and then the date of the payment in the format …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageOtselic Valley Central School District – Procurement (2022M-58)
… to procure goods and services not subject to competitive bidding. Key Findings District officials did not always seek … to procure goods and services not subject to competitive bidding. Out of nine purchases under the competitive bidding threshold reviewed totaling $109,671 and two …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… procedures were inadequate. The Department hosted 15 tournaments and held nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration forms …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Quogue – Justice Court (2015M-18)
… is located in the Town of Southampton, Suffolk County, and has a population of approximately 1,000. The Village is … a Justice Court that collected $315,781 in fines, fees and surcharges and $55,235 in bail deposits during the audit period. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
Village of Johnson City Oversight of Justice Court Operations 2015M29
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… the financial condition of the Village’s water and sewer funds for the period June 1, 2009 through September 12, 2014. … $1.78 million. Key Findings The water and sewer funds relied on interfund advances from the general fund to …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Village of Clinton – Financial Management (2014M-316)
… and maintain receivable control accounts for real property taxes and water and sewer rents. Pay only the claims that …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Candor Central School District – School Lunch Operations (2015M-173)
… and prepared in the most economical and productive manner for the period July 1, 2013 through March 16, 2015. … seven-member Board of Education. Budgeted appropriations for the school lunch fund for the 2014-15 fiscal year were $469,170. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… within Steuben County. The District, which is governed by an elected five-member Board of Education, operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and