Search
Greenville Fire District #1 – Board Oversight (2014M-376)
… Purpose of Audit The purpose of our audit was to examine internal … and did not include estimates of fund balance. Reserve funds were not properly established. Claims were paid prior … itemized vouchers. The Treasurer does not provide budget status reports to the Board and there is no independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Purpose of Audit The purpose of our audit was to determine if Department … reported and that Department funds were safeguarded for the period January 1, 2013 through December 31, 2014. … The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overTown of Baldwin – Claims Auditing (2023M-113)
… taken, corrective action. Appendix B includes our comments on the Town’s response. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Hamlin Morton Walker Fire District – Financial Management (2023M-67)
… the Hamlin Morton Walker Fire District (District) Board of Fire Commissioners (Board) and officials effectively … fund balance declined by $676,641 (66 percent). As of December 31, 2022, unrestricted fund balance was $34,092, which was less than 4 percent of the 2023 appropriations. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… of Commissioners (Board) properly established and managed capital reserve funds. Key Findings The Board did not properly manage the District’s three capital reserve funds. As a result, the Board reduced its … in General Municipal Law. As of August 31, 2022, the three capital reserve funds had balances totaling $179,932. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Clarendon Fire Company – Financial Activities (2023M-50)
… transactions. The Treasurer was not trained or made aware of his financial reporting duties and requirements. Officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and Chemung could have incurred approximately $23,000 in additional costs to provide services to Ashland. Had … B includes our comment on an issue that was raised in the Town’s response letter. … audit town Chemung …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Mexico Academy Central School District – Procurement (2023M-75)
… Key Findings District officials did not always seek competition when purchasing goods and services as required by … prudent and economical manner. Officials did not: Seek competition when procuring professional services for occupational and physical therapy, legal, music therapy, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75York Central School District – Financial Management (2022M-96)
… plan and comprehensive capital plans. As a result, more real property taxes were levied than was needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… the Director did not develop proper internal controls over cash disbursements and electronic payments or financial … or not adequately separated for rent receipts and cash disbursements. Payments totaling approximately $152,000 …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. Claims were not … 1, 2020 and December 31, 2021, the District paid a third-party vendor (vendor) $54,996 to process the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… Free School District (District) officials ensured students received all services from their individualized education … Medicaid reimbursements. If all services were provided and the Medicaid claims were properly filed, the District may … In addition, officials: Did not establish written Medicaid claim procedures or provide supervision over the Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… or enforce adequate bylaws. Review claim documentation for appropriateness and did not sign vouchers to approve claims for payment. Establish adequate controls to ensure that all … and Financial Secretary performed bank reconciliations for Company accounts. Key Recommendations Amend the bylaws …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Village of Hancock – Insurance Withholdings (2022M-108)
… Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total of … Deputy Clerk Treasurer (Deputy) did not adjust deductions for plan changes timely. Two retirees overpaid a total of $477 for health insurance. Key Recommendations Provide oversight …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Otselic Valley Central School District – Procurement (2022M-58)
… totaling $35,038, officials did not seek competition for a transportation efficiency study ($32,500), purchases of … and information technology equipment ($8,512), or for the school District’s attorney that was paid $21,038 … and did not help ensure officials sought competition for goods and services. Key Recommendations Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Town of Carroll – Town Clerk (2022M-20)
… timely manner. Key Findings We could not determine whether swim program fees totaling $21,843 were properly accounted … and accounting records to demonstrate that all swim program fees are recorded, deposited, reported or …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… totaling $145,164 for nonresident homeless students during the audit period because the Superintendent was not aware that the District could claim this aid. As a result, District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidMarathon Joint Fire District – Investment Program (2023M-76)
… Fire District (District) officials developed and managed a comprehensive investment program. Key Findings District … solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Town of Hempstead – Budgeting (2021M-169)
… and appropriate budgets and the Town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … budgeted expenditures, over the four-year audit period for the six major funds reviewed. Town officials failed to … and transparent manner, and show fund balance estimates for each fund, with the required breakdown. Properly budget …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169Town of Boylston – Financial Condition (2021M-69)
… (Town’s) financial condition. Key Findings The Board did not effectively manage the Town’s financial condition. As … taxes than necessary to sustain operations. The Board: Did not adopt realistic budgets and failed to monitor … fund balance that was not needed to fund operations. Did not adopt budgeting or fund balance policies or multiyear …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69