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Wainscott Common School District - Financial Condition (2018M-237)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund … 58.6 percent of the ensuing year’s budgeted appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage … appropriating fund balance not needed to fund operations and adopting budgets that overestimated appropriations by a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237York Fire Department – Controls Over Financial Activities (2014M-112)
… 30, 2013. Background The York Fire Department is located in the Town of York in Livingston County. The Department contracts with the Town … and rescue operations. The Department is governed by a five-member Board of Directors. The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… of Audit The purpose of our audit was to evaluate the Agency’s revolving loan fund programs for the period August … Background The County of Oswego Industrial Development Agency is an independent public benefit corporation created … maintaining or equipping certain types of facilities. The Agency, which was created in 1973 by the State Legislature, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the … provide fire protection services. The Company is governed by an elected 12-member Executive Board. Expenses for 2013 … Audit claims and ensure that approved claims are listed in the official proceedings of the Board. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… by State General Municipal Law. The Board does not review monthly bank statements and the related reconciliations and canceled check images. The Board did not complete, or contract with an independent account to complete, an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsTown of Sidney – Budget Review (B4-16-13)
… are reasonable. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Town of Solon - Financial Management (2018M-233)
… increased by $106,230 (110 percent). During the same time period, general fund expenditures were $108,691 (17 percent) below budgeted appropriations. During the same period, unrestricted fund balance in the highway fund …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Deposit Central School District - Financial Condition (2018M-204)
… should examine ways to gain more control over cafeteria menu options in an effort to increase student participation. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… audit was to assess the Department’s financial controls for the period January 1, 2013 through April 29, 2014. … by a seven-member Board of Directors. Expenditures for 2013 totaled $82,380. Key Findings The Treasurer’s duties … procedures that adequately segregate duties and provide for oversight of the Treasurer. Conduct an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… December 3, 2013. Background The Plymouth Volunteer Fire Department, which is governed by a Board consisting of … Plymouth Volunteer Fire Department Missing Funds 2014M50 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50State Agencies Bulletin No. 1697
… the 2019 maximum salary limit for members of ORP and VDC in Tier 6 Background In accordance with Section 415 of the Internal Revenue code, … reach the $280,000 limit. Contributions will resume in the first paycheck of the following calendar year. … the 2019 maximum salary limit for members of ORP and VDC in Tier 6 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1697-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedVillage of Lyons Falls - Board Oversight (2018M-174)
… oversight to ensure Village funds are properly accounted for and safeguarded. Key Findings The Board did not … oversight to ensure Village funds are properly accounted for and safeguarded …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174McLean Fire Department - Financial Operations (2018M-40)
… as required by the bylaws. Periodically review bank statements, canceled check images and bank reconciliations. Department officials disagreed with … comment on an issue raised in the Department’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Fire District Information
… to Expect During a CPA Audit [pdf] Accounting LOSAP Audit and Disclosure Accounting Bulletin [pdf] Accounting and Reporting Manual for Fire Districts [pdf] Filing an … for Fire District Commissioners: Adopted Rules and Regulations for Implementing New Training Requirements …
https://www.osc.ny.gov/local-government/resources/fire-district-informationClaryville Fire District – Budgeting Practices (2014M-59)
… examine budgeting practices for the period of January 1, 2012 through December 20, 2013. Background The Claryville …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Candor Fire District – Controls Over Financial Activities (2014M-268)
… The cash receipts process did not have an audit trail beginning with the initial point of cash collection to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… The purpose of our audit was to examine the recording and reporting of the District’s financial activity for the period January 1, 2012 through January 31, 2014. Background The Berkshire Fire District is a district corporation of the State, distinct and separate from the Town of Johnstown, and is located in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mHortonville Fire District – Financial Reporting (2014M-188)
… or other compensating controls. The Secretary-Treasurer does not provide the Board with budget versus actual revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Greenville Fire District – Capital Reserve (2014M-64)
… audit was to examine the District’s funding of its capital reserve for the period of January 1, 2012 through September … Key Findings The District accumulated funds in its capital reserve in excess of the amount originally established as a maximum funding level and the reserve has consistently been funded with amounts exceeding …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Wyoming County – Selected Financial Activities (2015M-94)
… Purpose of Audit The purpose of our audit was to examine selected County financial … is located in western New York State and has a population of approximately 42,000. The County is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94