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Local Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made available according to this schedule: Class of Local Government Release of Annual Financial Data (year following fiscal year) …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesLima Public Library – Procurement (2017M-295)
… of Audit The purpose of our audit was to determine whether Library officials procured goods and services economically … 2016 through December 20, 2017. Background The Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Etna Volunteer Fire Department - Procurement (2019M-48)
… for the procurement of goods and services. Adopt a code of ethics to set forth standards of conduct in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. … is governed by a five-member Board of Directors. Expenses for 2013 were approximately $10,374. Key Findings The Board … that sufficient and appropriate supporting documentation for all receipts and disbursements is maintained and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityOceanside Union Free School District – Professional Services (2016M-281)
… in Nassau County. The District, which operates 10 schools with approximately 5,560 students, is governed by an elected … procurement of professional services to ensure compliance with Board-adopted policies and all applicable laws and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Southwestern Central School District – Claims Processing (2016M-356)
… County. The District, which operates three schools with approximately 1,500 students, is governed by an elected … Finding Except for minor discrepancies that we discussed with District officials, all claims we reviewed were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356II.4.B Basis of Accounting – II. New York State Financial Accounting
… statements on three bases of accounting: cash, modified accrual and accrual. Financial statements prepared in accordance with … that revenues and expenditures be recorded on the modified accrual basis for the governmental funds (those through which … statements on three bases of accounting cash modified accrual and accrual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingOneida Housing Authority – Tenant Rents (2014M-306)
… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April … low-rent housing for qualified individuals in the City of Oneida. The Authority, which is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Omnibus Procurement Amendments
… – Relates to participation by state agencies in a system used by the comptroller to compile vendor … Relates to participation by state agencies in a system used by the comptroller to compile vendor …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1XV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… The Online Services, Agency Financial Reporting Package (AFRP), is used … entity are contacted quarterly through email with login information and reporting guidance. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpSchodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were … Schodack Valley Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Joint Fire District is located in Livingston County, and is governed by a Board of Fire Commissioners that … totaled $292,725. Key Findings The Treasurer processes and pays certain claims prior to the Board’s audit which are … not include the required comparisons to prior years, the detail for non-property tax revenue estimates, or estimated …
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)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … towns and 12 villages. The County, which has a population of approximately 112,000, is governed by an elected 15-member …
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)
… Rockland County has a population of approximately 320,900 and is governed by a 17-member Board of Legislators. The … for providing temporary help to eligible individuals and families with social service and financial needs. The Department’s budget for 2014, not …
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)
… the County’s policies and procedures for contracting with third-party service providers for the period January 1, … contracts. Ensure that written contracts are entered into with third-party service providers, indicating the contract …
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)
… 2013 through August 15, 2014. Background Delaware County is located in eastern New York State and has a population of approximately 48,000. The County is governed by an elected 19-member Board of Supervisors. … five of the six departments that we reviewed did not have written procedures. County officials did not perform …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… that sales tax payments are distributed in accordance with the agreement with the City of Little Falls. The County Legislature should …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Waterloo – Board Oversight (2017M-110)
… any municipality for which services are to be provided or shared. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Town of Tonawanda – Recreation Fees (2017M-133)
… Purpose of Audit The purpose of our audit was to review the Recreation Department’s cash … 1, 2016 through April 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population … Town of Tonawanda Recreation Fees 2017M133 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133West Nyack Fire District – Claims Processing (2014M-259)
… personal cell phones were made without the required cell phone bills. Key Recommendations Audit all claims and ensure … procedures. Require supporting documentation for cell phone reimbursements. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259