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Walton Fire Department – Financial Operations (2017M-242)
… 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware County and provides fire protection and other … approve bills prior to payment and document the approval in the meeting minutes or supporting documentation. … Walton …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242State Police Bulletin No. SP-168
… Purpose To notify agencies of a new long term care deduction code 526 for members of PBA of the New York State Troopers, Inc. Affected Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-168-new-long-term-care-deduction-code-526-police-benevolent-association-pbaState Police Bulletin No. SP-152
… Benevolent Association (PBA). Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by PBA Background In reference to the Laws of New York, 2013, Chapter 544, the … for enrollments, cancellations, and/or changes in a bi-weekly file. Agency update access is not available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fundFranklin County – Internal Controls Over the Timekeeping System (2014M-276)
… May 31, 2014. Background Franklin County is located in northeastern New York and has a population of … million. Key Findings The County did not have a process in place to ensure employees’ access rights were appropriate; certain employees who were not in supervisory roles were granted access to modify time …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s members ensured that the Treasurer properly accounted for … do not specify who is responsible for approving bills for payments and for reviewing the Treasurer’s work to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Cincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established … and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Village of Tuxedo Park - Board Oversight (2018M-66)
… Audit Objective Determine whether the Board of Trustees (Board) provided adequate oversight of Village operations to safeguard resources. Key Findings … Key Recommendations Segregate the incompatible duties of the Village Clerk/Treasurer and Deputy Clerk/Treasurer or …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Iroquois Central School District - Financial Management (2018M-102)
… are necessary and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits taxpayers. District officials … Appendix B includes our comments on issues raised in the District’s response. … Iroquois Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Town of North Salem - Agricultural Exemptions (2018M-194)
… Findings The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194City of Lockport – Cash Flow (2014M-195)
… May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses 8.4 square miles and serves … million. Key Findings The City’s accounting records are in such poor condition that City officials do not know the … accounting records are complete, accurate and maintained in a timely manner so that the Council and City officials can …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195York Fire Department – Controls Over Financial Activities (2014M-112)
… 30, 2013. Background The York Fire Department is located in the Town of York in Livingston County. The Department contracts with the Town … law. Provide annual reports to the membership as required in the Department’s bylaws and by statute. Review and approve …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… audit was to examine the District’s financial operations for the period January 1, 2009 through July 24, 2014. Background The Pulteney Fire District No. 2, located in Steuben County, is a district corporation of the State, … Volunteer Fire Department. Budgeted appropriations for 2014 totaled $229,350. Key Findings The Board failed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Hoosic Valley Central School District - Financial Management (2018M-238)
… actually be used to fund operations. Use surplus funds in a manner that benefits District taxpayers, such as funding … are necessary and reasonable and use excess amounts in accordance with applicable statutes and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Board provided the fire chief with an annual stipend for mileage incurred while responding to fires but did not have … annually. Require the fire chief to submit itemized claims for mileage reimbursement. … New Woodstock Fire District Controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Cortland County - Claims Audit and Check Printing (2018M-247)
… whether County officials ensured disbursements were for proper County purposes. Key Findings The Legislature has … since 2015. The Finance Office clerks have access rights in the financial software to enter disbursements and apply … should: Audit all claims or delegate its responsibility for auditing claims by establishing the office of county …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Village of Newport – Financial Management (2017M-12)
… Purpose of Audit The purpose of our audit was to determine whether the Board and Village … 1, 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Saranac Central School District – Investment Program (2023M-89)
… audit period, the District had an average of $12.4 million in operating and debt service funds available for investing, and earned $154,099 in investment earnings. Had officials utilized their … were given an opportunity to respond within 30 days in writing to our findings and recommendations but chose not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Village of Freeville – Time Attendance and Leave Accruals (2017M-24)
… officials adopted adequate payroll policies and procedures for the period June 1, 2015 through December 2, 2016. … located in the Town of Dryden in Tompkins County and has a population of approximately 520. The Village is governed by … Trustees. General and sewer fund budgeted appropriations for the 2016-17 fiscal year totaled $410,464. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Worcester Central School District - Fund Balance Management (2022M-75)
… annually overestimated appropriations from 2016-17 through 2020-21 by an average of $943,000, or 8 percent. District officials budgeted for operating deficits totaling $4.7 million from 2016-17 through 2020-21, but experienced net operating surpluses totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of Hempstead – Information Technology Access Controls (2021M-158)
… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials established adequate access … and those related to acceptable computer use, protection of PPSI, application and network controls, password security, … and indicated that they were in the process of implementing corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158