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Cincinnatus Fire District – Financial Controls (2014M-49)
… Findings The Board did not adopt an investment policy or credit card use policy. The Treasurer filed annual financial reports … all. Key Recommendations Adopt an investment policy and a credit card use policy. Ensure that the annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… Fire Department is a volunteer organization located in the Town of Middletown, Delaware County. The Department … and has approximately 15 active members. Expenditures in 2013 totaled approximately $28,000. Key Findings The … Department procedures and not all transfers were approved in advance. Key Recommendations Revise the bylaws to include …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… of our audit was to review the County’s internal controls over the timekeeping system for the period January 1, 2013 … Franklin County Internal Controls Over the Timekeeping System 2014M276 …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Iroquois 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. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102South Country Central School District – Information Technology Inventory (2017M-219)
… The South Country Central School District is located in the Town of Brookhaven in Suffolk County. The District is governed by a seven-member … a complete and accurate inventory record. Except for a camera valued at $799, none of purchased items reviewed, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/south-country-central-school-district-information-technology-inventoryYorktown Central School District – Procurement and Claims Processing (2017M-177)
… determine whether the District procured goods and services in accordance with law and District policy and to determine … Background The Yorktown Central School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mTown of Colden – Highway Operations (2017M-127)
… than necessary for a dump truck and purchasing $32,000 in road materials without obtaining competitive bids. The Board …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Town of Dannemora – Part-Town Activities (2017M-215)
… the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is governed by a … allocation of PT activities and ensure they are allocated in the proper fund in accordance with these requirements. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Catskill Central School District – Financial Management (2017M-134)
… Background The Catskill Central School District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates three schools, has … and develop a plan to reduce unrestricted fund balance in a manner that benefits District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134City of Lockport – Cash Flow (2014M-195)
… know the severity of their fiscal problems. The Treasurer does not routinely prepare cash-flow analyses. Without …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195State 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-fundState 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 … To notify agencies of a new long term care deduction code 526 for members of PBA of the New York State Troopers Inc …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-168-new-long-term-care-deduction-code-526-police-benevolent-association-pbaVillage of Tuxedo Park - Board Oversight (2018M-66)
… Village of Tuxedo Park Board Oversight 2018M66 …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66Town of Erwin – Justice Court (2017M-266)
… and uncorrected. The Justices did not ensure that vehicle and traffic violations were adjudicated and reported … and Disposition reports to identify Department of Motor Vehicle (DMV) reporting errors and tickets eligible for DMV’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Walton Fire Department – Financial Operations (2017M-242)
… 1, 2016 through July 21, 2017. Background The Walton Fire Department is located in the Town of Walton in Delaware … services to the Walton Fire District residents. The Department is governed by five elected officials. During the … Walton Fire Department Financial Operations 2017M242 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Town of North Salem - Agricultural Exemptions (2018M-194)
… the Town Assessor (Assessor) is properly administering agricultural real property tax exemptions. Key Findings The Assessor: Granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed value that did … meet the woodland eligibility requirement. Granted three agricultural exemptions with assessed values of $543,390. Two …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194York Fire Department – Controls Over Financial Activities (2014M-112)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Department’s … Livingston County. The Department contracts with the Town to provide fire protection and rescue operations. The … that the Treasurer provide an annual financial report to the members. The Board did not review or approve bills …
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)
… the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. … Pulteney Fire District No 2 Misappropriation of Funds 2014M308 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The general fund budget for 2014 … Ensure that the annual financial report is filed with OSC in a timely manner. Conduct an audit of the …
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)
… The Treasurer did not control his signature during check printing. Key Recommendations The Legislature should: …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247