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Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a … no other evidence documenting receipt (e.g., pressnumbered tickets) is available and retained. Take further action to …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Town of East Hampton – Budget Review (B17-7-15)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Elmsford Union Free School District – Fixed Assets (2017M-147)
… whether the District properly recorded and accounted for fixed assets for the period July 1, 2015 through March 13, 2017. … governed by a Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $33.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147State Agencies Bulletin No. 1534
… calendar year 2017 is $18,448.11. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1534-tier-5-pensionable-overtime-earnings-limit-calendar-year-2017-employeesMadrid-Waddington Central School District - Claims Audit Process (2019M-1)
… two claims totaling $251,601 for health insurance and Medicare reimbursement. In addition, two claims totaling … payments are presented to the claims auditor for audit and approval prior to payment. Ensure no claims, other than those … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Town of Haverstraw - Financial Condition (2019M-52)
… Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of … maintained. Town officials agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52Town of Waterford - Town Clerk Collections (2018M-265)
… pdf] Audit Objective Determine if collections in the Town Clerk’s (Clerk) office are adequately accounted for, reported and … intact, in a timely manner. Key Findings The former Clerk did not: Deposit Clerk fees intact. Adequately support … Determine if collections in the Town Clerks Clerk office are adequately accounted for reported and …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Village of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Wainscott Common School District - Financial Condition (2018M-237)
… appropriations and exceeded the statutory limit by 54.6 to 73.4 percentage points from 2015-16 through 2017-18. The … practices included appropriating fund balance not needed to fund operations and adopting budgets that overestimated … from 2015-16 through 2017-18. District officials failed to take corrective action to our prior report that pointed …
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)
… report to the members. The Board did not review or approve bills before they were paid. Key Recommendations Adopt a code … Department’s bylaws and by statute. Review and approve all bills and claims before they are paid. …
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)
… period August 1, 2012 through May 31, 2014. Background The County of Oswego Industrial Development Agency is an independent public … by a seven-member Board which is appointed by the Oswego County Legislature. As of May 31, 2014 the Agency had 113 … County of Oswego Industrial Development Agency Revolving Loan …
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)
… in the Town of Shelby, Orleans County, and contracts with the Town to provide fire protection services. The … for 2013 totaled $222,263. Key Findings The Treasurer does not prepare and present detailed financial reports to the Board. The Board does not perform an annual audit of the Treasurer’s records. …
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)
… and separate from the Town of Williamson, Wayne County, in which it is located. The District is governed by 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)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … the significant revenue and expenditure projections in the Towns preliminary budget for the 2017 fisc …
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)
… Audit Objective Determine whether the Board established a fund balance and reserve policy and long-term plans to … (24 percent). Although Town officials have concerns about upcoming financial or capital needs that will require … or capital plans. Key Recommendations Develop and adopt a fund balance and reserve policy that establishes the level …
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. … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. …
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)
… Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, is affiliated with …
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)
… District provides the Department with equipment and a fire house and funds the Department’s fire protection service …
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
… for the 2019 Calendar Year. PayServ will automatically stop ORP and VDC contributions when an employee’s pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1697-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedMillbrook Central School District – Claims Processing (2015M-48)
… Dutchess County. The District, which operates four schools with approximately 1,100 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48