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Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… period July 1, 2012 through July 31, 2013. Background The Center Moriches Free Public Library is a school district … Center Moriches Free Public Library Budgeting and Cash …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… also sets forth additional requirements depending on the location of the training school or course. These additional … Training Location Additional Requirements Outside the county or counties where the district/municipal corporation … attendance must be sent by the chief officer to the State Office of Fire Prevention and Control. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… amount of available fund balance prior to appropriating it as a financing source for the subsequent year’s operations …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… Soil & Water Conservation District provides services and funds projects related to the conservation of soil and water …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Village of Sylvan Beach – Board Oversight (2013M-34)
… listed on the abstracts. The Board did not annually audit, or cause to be audited, the financial records of the … before authorizing them for payment. Annually audit, or cause to be audited, the Clerk-Treasurer’s financial …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Mastic Beach Fire District – Cash Disbursements (2017M-38)
… does not provide the Board with a warrant, abstract or a list of checks. Key Recommendations Compare all vouchers … and approval in the Board minutes. Prepare an abstract or list of checks to present to the Board, along with …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/24/mastic-beach-fire-district-cash-disbursements-2017m-38Town of German Flatts – Fiscal Stress (2015M-217)
… through May 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a population of approximately 13,000. The Town is governed by a five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of Mooers – Payroll (2014M-087)
… 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 and …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Le Roy – Purchasing (2014M-106)
… through February 25, 2014. Background The Town of Le Roy is located in Genesee County and has a population of approximately 7,600. The Town is governed by an elected Town Board, which comprises the …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) Board of Directors (Board) effectively managed fund balance. Key … or adopt a fund balance policy that addresses what level of fund balance is needed or how any surplus funds will be …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceEast Quogue Union Free School District - Claims Auditing (2019M-78)
… claims auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Village of Palmyra - Justice Court Operations (2019M-202)
… appropriate. Ensure the annual audit of the Court records is sufficiently detailed and documented, includes determining whether an accountability is performed and addresses any unreconciled or unidentified …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/01/17/village-palmyra-justice-court-operations-2019m-202Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… 10, 2014. Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the … not properly audit all claims. The Board has not adopted a code of ethics. Key Recommendations Prepare and provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether Department controls … was properly recorded and Department money was safeguarded for the period January 1, 2014 through January 31, 2015. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overCity of Cohoes – Purchasing (2014M-192)
… was adopted in 2000 and has not been updated to keep it current. Numerous purchases were not competitively bid or purchased from State contracts as per General Municipal Law, and others did not … and include guidance about the use of State and County contracts. Ensure that City officials and employees comply …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Sullivan County – Tourism Promotion Services (2014M-61)
… Purpose of Audit The purpose of our audit was to review whether the County provided adequate oversite of the collection and expenditure of the occupancy tax for …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Village of Afton – Board Oversight (2018M-28)
… Afton in Chenango County. The Village, which is governed by an elected Board of Trustees, has a population of 822. …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Elmsford 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. … fixed assets with values that exceed the threshold have a tag affixed identifying them as District property. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… The Voorheesville Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mTown of Union Vale – Procurement and Information Technology (2017M-172)
… services. Adopt policies for Internet use, implement web filtering software and review web usage logs for unauthorized personal Internet use. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172