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Town of Cincinnatus – Financial Operations (2016M-238)
… are conducted prior to payment. Ensure that the financial records of all Town officials and employees who receive or …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Burnt Hills-Ballston Lake Youth Recreation Commission – Financial Activities (2017M-68)
… purposes, and whether Program employees were paid in accordance with established pay rates for the period … Board is currently composed of one member each from Ballston and Charlton and two members from Glenville. Revenues for 2016 totaled $51,642. Key …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/10/06/burnt-hills-ballston-lake-youth-recreation-commission-financial-activitiesSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which … overestimated by more than $4.5 million, or 5.5 percent, from 2014-15 through 2016-17. ECA clubs did not maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraVillage of East Rockaway – Justice Court Operations (2017M-206)
… a record of bail for each account and review existing bail records to determine how to disburse the existing funds in …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Town of Frankfort - Board Oversight (2018M-58)
… Findings The Board did not establish compensating controls to help oversee the former Supervisor’s work. Our tests of … $1,100 and detailed time records were not maintained to support $1,922 in hourly wages paid to another employee. The Board did not properly authorize …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58Rockland County Department of Social Services – Service Contracts (2014M-368)
… not always submit performance and financial reports and records. Department officials did not always verify the …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… cash receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, … admitted stealing more than $150,000 from the Village and altering public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in October 2018 and was sentenced in …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Vestal Fire Department – Financial Activities (2014M-265)
… Perform thorough and timely audits of the financial records on an annual basis. Authorize disbursements only upon …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity … in Genesee County and provides fire protection services to the Town pursuant to a written agreement. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… segregate duties and provide oversight. Maintain records relating to foreign fire insurance moneys and file …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Village of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… with deposits to help ensure cash was accounted for and records were accurate. The Board did not ensure any Village …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Clarendon Fire Company – Financial Activities (2023M-50)
… and invoices, and that credit card payments are made in a timely manner. Company officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Lake Luzerne – Payroll (2022M-98)
… reviewed were not certified. Accepted incomplete time records for processing payroll; none of the 67 timecards …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… the Financial Secretary maintains adequate cash receipts records and the Treasurer deposits funds in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… our audit was to review internal controls over the Justice Court’s financial operations for the period June 1, 2013 … elected five-member Board of Trustees, operates a Justice Court with one Justice and one Acting Justice. During our audit period, the Court collected over $628,000 in receipts and disbursed over …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Glen Aubrey Fire Company – Board Oversight (2022M-139)
… budget and present it to the Towns or audit the Company’s records. Regularly review and approve financial transactions. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Plainville Fire District – Board Oversight (2021M-91)
… reports, for 2018 through 2020. Ensure the Treasurer’s records were audited each year, as required. Audit and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Franklin County Probation Department – Restitution Payments (S9-20-13)
… checks totaling $2,918 were properly followed up on. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Chenango County Probation Department – Restitution Payments (S9-20-3)
… did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3Town of Greenfield – Golf Course Collections (2021M-133)
… were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course collections … of the 50 days tested totaling $74,038 were not remitted and deposited in a timely manner. The head golf professional … (golf pro) did not reconcile daily cash, checks and credit card collections to the POS detail to ensure sales …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133