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Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… investment, and code of ethics policies, as required by statute. The Board also has ensured that procedures … and reporting were developed. The Treasurer submitted monthly financial reports to the Board and has filed the … the claims, and the Board minutes indicate the approval to pay these claims. The Board contracts with an independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Village of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth activity’s financial activities were properly recorded … Village of Northville Joint Youth Activity Program 2016M339 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Town of Deerpark – Budget Review (B17-6-17)
… reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the … revenues. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations The Board should …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… Commission’s financial activities were properly recorded and reported, whether cash collections were deposited and cash disbursements were for appropriate summer recreation program (Program) purposes, and whether Program employees were paid in accordance with …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesWestchester County – Budget Review (B18-6-2)
… budget for the 2018 fiscal year are reasonable. Background Westchester County, adopted a total budget of approximately … Westchester County Budget Review B1862 …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… has maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementCity of Lockport - Budget Review (B1-16-16)
… purpose of our budget review was to provide an independent evaluation of the City's proposed budget for 2017. Background …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Columbia County – Court and Trust Funds (2014M-353)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Yonkers City School District – Fixed Assets (2015M-229)
… selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting records, 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Village of Suffern – Budget Review (B17-6-8)
… in the proposed budget are reasonable. The proposed budget does not comply with the tax levy limit because it includes a …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Town of Erin – Town Clerk and Justice Operations (2016M-315)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Town Clerk and Justice for the period January 1, 2015 … Town of Erin Town Clerk and Justice Operations 2016M315 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of Boylston – Procurement (2021M-56)
… methods, or maintain supporting documentation to show they used competitive methods, to obtain purchases … services. Maintain appropriate supporting documentation to show information gathered and conclusions reached to support …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringTown of Owasco – Highway Department (2020M-128)
… report - pdf ] Audit Objective Determine whether Town of Owasco (Town) officials adequately oversaw highway … supported. Ensure written agreements make the intentions of the Town and related parties clear and that employees’ … Determine whether Town of Owasco Town officials adequately oversaw highway …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Town of Owasco – Financial Management and Procurement (2021M-70)
… (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has … increasing to an excessive level. Always seek competition for professional services or have adequate written agreements for the services provided. Properly procure playground …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Mineola Union Free School District – Financial Condition Management (2021M-44)
… pdf ] Audit Objective Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) … Determine whether the Mineola Union Free School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mLyons Central School District – Payroll 2022M-71
… (District) officials ensured the District accurately paid employees’ salaries and wages. Key Findings District … did not ensure employees’ salaries and wages were always paid accurately. As a result: Two employees were paid rates inconsistent with Board authorized rates or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71York Central School District – Financial Management (2022M-96)
… whether the York Central School District (District) Board of Education (Board) and District officials effectively … officials did not effectively manage fund balance. As of June 30, 2021: The recalculated surplus fund balance … whether the York Central School District District Board of Education Board and District officials effectively managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… and deposited. Ensure that the Treasurer and Financial Secretary performed bank reconciliations for Company … are for proper Company purposes. Ensure that the Financial Secretary maintains adequate cash receipts records and the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Glen Aubrey Fire Company – Board Oversight (2022M-139)
… Regularly review and approve financial transactions. Charge service fees and interest for late payments associated with the lease agreement. Key … on a regular basis and have them audited annually. Charge the appropriate service fees and interest on late …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139