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West Seneca Fire District #6 – Financial Management (2013M-14)
… internal controls over District financial operations for the period January 1, 2009, through November 28, 2012. … Board of Fire Commissioners. The District’s budget for the 2012 fiscal year was $617,920, which was financed … cards and seek reimbursement from responsible officials for any personal, unauthorized or inappropriate activity. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14County of Rockland – Budget Review (B6-15-21)
… Increase the appropriation for pension expenditures. Pass a local law overriding the tax levy limit before …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… was a lack of segregation between those who use the credit cards and those who oversee compliance with the District’s … credit card purchases totaling $5,446 including gift cards totaling $150. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashCity of Troy – Budget Review (B17-5-13)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key … City of Troy Budget Review B17513 …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Port Jefferson Union Free School District – Information Technology (2014M-039)
… our audit was to evaluate the District’s IT infrastructure for the period July 1, 2012 through August 31, 2013. … is governed by an elected seven-member Board of Education. For the 2012-13 fiscal year, the District’s actual … The Board has not established a computer use policy for employees to define appropriate user behavior or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… fund balance. As a result, he developed a budget for 2013 with revenue estimates that were based on the prior year’s …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… not review any fuel usage reports generated daily from the new computerized fuel system and did not compare a perpetual …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253East Ramapo Central School District – Budget Review (B21-5-4)
… to the District to provide fiscal and academic oversight. In February 2021, the two appointed monitors (one fiscal and … may be under-funded by approximately $25 to $30 million. In response to those concerns, District officials, SED … 2021-22 budget considered District officials’ projections in response to the impact of the COVID-19 pandemic (pandemic) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… and an elected Mayor. The Village’s operating expenditures for the fiscal years ended May 31, 2011 and May 31, 2012 … plus 50 percent of certain permit fees. This type of arrangement is usually indicative of an independent contractor relationship. Requests for payment are submitted monthly by voucher. The Building …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Hartwick – Financial Condition (2013M-118)
… Purpose of Audit The purpose of our audit was to ensure that the Board properly monitored the Town’s … financial operations for the period January 1, 2012, to March 8, 2013. Background The Town of Hartwick is located … from the general fund and appropriations of fund balance to finance operations in the highway and fire protection …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash receipts … May 31, 2012. Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. The … The Village also needs to improve internal controls over IT. We found that copies of back-up data are not stored in a …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Middleport – Water and Sewer Rents (2013M-313)
… of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October … uses a combination of manual records, spreadsheets with control and subsidiary accounts and a billing software …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313City of Troy – Budget Review (B5-13-20)
… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … fund and develop a strategy to finance the short-term and long-term liabilities related to the Combined Sewer Overflows Long Term Control Plan. The City should develop a plan to …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Town of Otto – Town Clerk and Tax Collector (2012M-214)
… The Town Board consists of an elected Supervisor and four elected Council members and is the legislative body responsible for overall Town … The Clerk reported cash receipts totaling $20,789 for 2011 and $4,600 from January to May 2012. Key Findings Internal … Town of Otto Town Clerk and Tax Collector 2012M214 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214City of Long Beach – Budget Review (B7-15-14)
… projections in the Citys tentative budget for the 201516 fis …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14City of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … for operating expenses, but included a 31.8 percent tax rate increase. Neither option included the appropriation … option. The budget option with the 31.8 percent property tax increase would put the City at approximately 97.5 percent …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Cayuga County – County Bridge Maintenance (S9-13-4)
… 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This Department … 2012 fiscal year. The Department is responsible for the maintenance and repair of 42 County-owned bridges. It is not … The County does not have a written plan for bridge maintenance or replacement. The County does not track …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Holley Central School District – Financial Condition (2013M-342
… Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of … budgeting practices generated approximately $6.7 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Town of Seneca Falls – Justice Court (2013M-89)
… of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012 … Town Supervisor and four Board members. During 2012, the Court collected $324,790 in fines and surcharges. Key … the majority of our audit period; during this time, the Court operated with three temporarily assigned Justices. We …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Town of Prattsville – Justice Court (2012M-243)
… internal controls over the Court’s financial activity for the period January 1, 2011, to June 29, 2012. Background … Robert Blain and Donald Olson, who shared a court clerk. For the audit period, the Justices collected approximately … partial payments, did not issue press-numbered receipts for all payments collected by the Court, and did not enter …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243