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Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Directors. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $235,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overHewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring professional services and internal controls … Board has not adopted policies and procedures for remote access and breach notification. The District does not have a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Purpose of Audit The purpose of our audit was to assess the internal controls over … is located in Essex County and is governed by the Board of Trustees, which comprises nine appointed members and a …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedCity of Yonkers – Financial Operations (2017M-119)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and oversight of its financial operations for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… activities for the period January 1, 2013 through March 31, 2015. Background The East Kingston Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… The School had operating expenses for the 2014-15 fiscal year of approximately $2.7 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyCity of Newburgh – Budget Review (B6-16-17)
… in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The City of Newburgh, located … to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Vestal Central School District – Fund Balances (2017M-91)
… management practices for the period July 1, 2015 through March 31, 2017. Background The Vestal Central School District … Board of Education. Budgeted appropriations for the 2017-18 fiscal year total approximately $76.2 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations … June 1, 2010, to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Red Hook Central School District – Inventories (2023M-133)
… and periodically reconcile the records with the amount of fuel in the District’s fuel tanks. Develop adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… the State, distinct and separate from the Town of Amenia, in Dutchess County. The District is governed by an elected … procuring professional services or document the rationale in instances when competition is not sought. Ensure written …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Town of Portland – Water Operations (2017M-45)
… Purpose of Audit The purpose of our audit was to review the Town’s water operations for the period January … production. Inaccurate master meters and customer meters have contributed to the unaccounted-for water. The Town is … causes of unaccounted-for water if it is cost-effective to do so. Ensure that water customer meters are working properly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Village of Afton – Claims Auditing and Disbursements (2023M-177)
… $1,500 for the Village’s accounting software, paid with her personal credit card. The Village should not … to Village residents. Village officials generally agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… School District is located in the Village of Port Chester and part of the Village of Rye Brook, Westchester County. The … The Board overestimated expenditures in its budgets, and none of the fund balance that was appropriated was used … it budgeted for retirement costs in the general fund and levied taxes to fund them. The District’s reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Rensselaer County – County Bridge Maintenance (S9-13-6)
… operating budget was $9.9 million for the 2012 fiscal year. The Department is responsible for the maintenance and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… credit card and travel expenditures for the period January 1, 2015 through July 31, 2016. Background The Bethpage Fire … reports and meal expenditure receipts totaling $1,625 included individuals who were not authorized to travel …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Board of Directors. Revenue for the 2013 fiscal year totaled approximately $89,750. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesInternal Control
… International Standards for the Professional Practice of Internal Auditing The Internal Control Act Implementation … ) DOB Budget Bulletin for 2015 Certification NYS Office of the State Comptroller Policies and Procedures Advisories Guide to Financial Operations Certification of Internal Controls over Payments Federal Resources GAO …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlXII.5.F Payment Dates and Terms Overview – XII. Expenditures
… required appropriation. Examples: Appropriations for the Legislature and Judiciary, which must be approved by the … appropriations added to the Governor’s budget bills by the Legislature, which become law when signed by the Governor Any items vetoed that are separately reconsidered by the Legislature and, if on reconsideration, are approved by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overview