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Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … 8, 2013. Background The District is a district corporation of the State, distinct and separate from the Town of Oneonta … Town of Oneonta Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… purpose of our audit was to review the Agency’s processes for evaluating, awarding and monitoring projects for the … Industrial Development Agency was created in 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… over the Company’s financial operations for the period January 1, 2012, through March 12, 2013. Background The Olcott Fire Company, Inc. is an all volunteer organization which provides fire protection to the Town of … by a 13-member Executive Board, which includes a Board President. In the 2012 fiscal year, the Company’s revenue …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… activity is properly recorded and reported and that Com …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Volunteer Fire Company is located in Rensselaer County and provides fire protection services to the residents of … However, we found that 117 of the 152 checks only had one signature instead of the two required signatures. During 2013, the current Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Almond Volunteer Fire Department – Cash Shortage (2014M-113)
Almond Volunteer Fire Department Cash Shortage 2014M113
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113St. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Liberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative … fund as of June 30, 2002. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Laurens Central School District – Budgeting and Reserves (2013M-135)
Laurens Central School District Budgeting and Reserves 2013M135
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135King Center Charter School – Purchasing (2013M-215)
… amounts under which approval can be made by management, versus large purchases that would require Board approval. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Utica City School District – Financial Condition (2013M-341)
… period July 1, 2011 through March 31, 2013. Background The Utica City School District is a small city school district whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the Board … Utica City School District Financial Condition 2013M341 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Village of Parish – Board Oversight (2012M-240)
… to ensure they included evidence of receipt and price quotes. As a result, 20 claims totaling $32,326 were paid … were not received, two claims, totaling $4,099, lacked quotes as required by the Village’s procurement policy. The … and that Village officials and employees obtain price quotes as required by the Village’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Dunkirk – Justice Court (2013M-106)
… of our audit was to evaluate internal controls over the Court’s financial operations for the period January 1, 2012, … duties involve adjudicating legal matters within the Court’s jurisdiction and administering moneys collected from … fees, and restitution. Key Findings The Justices, and the Court Clerk, did not prepare monthly accountabilities of …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… 15, 2012. Background The Village of Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an elected Board of Trustees which comprises a Mayor, who is the chief executive officer, and two …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
Village of Aurora Treasurers Duties and Information Technology 2014M107
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Lindley – Financial Management (2012M-226)
… Supervisor and four Board members and is the legislative body responsible for overseeing the Town’s operations, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2012, through December 31, 2012. Background The Town of Lincoln is located in Madison County and has a population … Town of Lincoln Financial Management 2013M245 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of … Village of Unadilla Budgeting 2013M143 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2010, to October 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady … Village of Scotia Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… supporting two of the six payments to an office supply store. The Deputy Treasurer could not explain these … Follow-up on overpayments made to the office supply store and seek reimbursement if applicable. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150