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Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… documentation to support that the purchasing process is followed. We reviewed payments totaling $305,033 to nine … to support purchasing processes, and ensure the policy is consistently followed. Corporation officials agreed with …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationSea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… As a result: fundraising records were not maintained; cash receipts were not properly accounted for or safeguarded; …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightVillage of Hunter – Financial Operations (2023M-164)
Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer properly managed Village financial operations
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… ensured leave accruals were accurate and payments for unused leave and separation payments were authorized and … not ensure that leave accruals were accurate or payments for unused leave and separation payments were authorized and … in 251 employees’ leave balances being credited either for 132 days over what they were entitled to or 2,712 days …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… report – pdf] Audit Objective Determine whether the Board of Directors (Board) ensured that cash disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… and balanced budget estimates are developed which consider historical trends and revenue estimates and consider …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetTown of Ticonderoga – Capital Project Management (2023M-38)
… Town officials did not: Monitor capital projects activity for eight projects reviewed, with Board-authorized budgets … monthly itemized capital project budget-to-actual reports for the Board. For example, budget modifications totaling $3.2 million were …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Town of Chili - Financial Management and Cash Receipts (2019M-167)
… plan that included the need and optimal funding level for each reserve. Town department procedures for cash receipts were deficient because officials lacked adequate documentation for cash receipts collected by certain departments, recorded …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… reported hours on her Town of Alexandria (Town) time sheets that coincided with hours worked at other … and reported. Key Findings Sixty-three of the 67 time sheets (approximately 94 percent) completed by the Clerk … approval. The Clerk reported 405 hours on her Town time sheets totaling $5,868 that coincided with hours worked at …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… required health insurance premium contributions from her pay, totaling $2,875 and received an unauthorized retroactive … the clerk’s time records; therefore, she received overtime pay totaling $13,129 that was not approved in advance. The … approve claims. Key Recommendations Continue to work with law enforcement to recover any funds due to the Town. Perform …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Town of Canton - Compensation and Benefits (2018M-159)
… above the amounts advertised are pursuant to local law, subject to permissive referendum requirements. Set the …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Seneca County – Water and Sewer Operations (2017M-4)
… Purpose of Audit The purpose of our audit was to assess the County’s water and sewer operations for the period … November 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, has a …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village Fire Department. The Company, … fire protection for the Village and the Town of Spencer, is governed by a three-member Board of Trustees. In 2014, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… ambiguity as to whether the District intended to consider products that were reasonably equivalent. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Essex Fire District No. 2 – Cash Disbursements (2015M-167)
Essex Fire District No 2 Cash Disbursements 2015M167
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Willsboro Fire District – Financial Controls (2014M-156)
… subsidiary revenue and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been … Maintain adequate accounting records and perform monthly bank reconciliations. File the District’s annual financial report each year with …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… was to examine the internal controls over the Department’s financial operations for the period January 1, 2013 through … District. The Department’s officers include a President, Vice President, Treasurer, Secretary, Chief and various … reported and reconciled. The President and Executive Committee did not provide adequate oversight to ensure the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… separate from the Towns of Mamakating and Wallkill located in the Counties of Sullivan and Orange, respectively. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialChemung County Probation Department – Collections and Disbursements (2016M-10)
… assistant collected all payments received by mail, had custody of all payments received by the principal …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Town of Cambria – Capital Projects Financing (2017M-161)
… is governed by an elected five-member Town Board, provides services including highway maintenance, snow removal, water and sewer, refuse collection and general government administration. Budgeted … of $8,150 and interest costs of $15,077 on this unneeded debt. The Town did not need to issue a $200,000 BAN to …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161