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North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)

… report here - pdf ] Audit Objective Determine whether the North Amityville Fire Company, Inc. (Company) Board of … audit fire company north amityville cash disbursements …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163

Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)

… January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five … Richmond Fire District Internal Controls Over Financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013m

State Comptroller DiNapoli Releases School Audits

… , Clarence Central School District , Franklin Square Union Free School District , Greater Amsterdam School District , Greenburgh-Graham Union Free School District , Locust Valley Central School District , Malverne Union Free School District , Putnam Valley Union Free School …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1

Town of Kendall – Justice Court (2013M-130)

… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2010, to February 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of … Town of Kendall Justice Court 2013M130 …

https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130

West Webster Fire District – Financial Management (2023M-23)

… report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire Commissioners … audit west webster fire district …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23

Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)

… Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72

Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)

… and reported and that Company money was safeguarded for the period January 1, 2013 through April 28, 2014. … totaled $353,614. Key Findings The Treasurer did not offer a legitimate Company purpose for $7,123 in cash withdrawals. … Appoint a finance committee to review and approve all payments and to audit the Treasurer’s books at least …

https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176

Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)

… 2013. Background The Clinton Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that … Clinton Volunteer Fire Department Inc Oversight of Financial Activities 2014M142 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financial

Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)

Rotterdam Princetown No 5 Fire District Internal Controls Over Financial Operations 2013M372

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financial

Who Is Responsible? – Travel and Conference Expense Management

… for adopting broad policies that guide operations and protect assets. The responsibility for day-to-day operations, however, including implementing and monitoring the board’s policies and establishing … for the supervision and accountability of travel and conference expenses in accordance with board policies: …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

Plainville Fire District – Board Oversight (2021M-91)

… adequate oversight of the District’s financial operations and exceeded its authority by passing a resolution that … budgets. Budgets underestimated transfers to reserves and overestimated appropriations. Adopt a fund balance policy or develop multiyear financial and capital plans. Ensure the Treasurer filed annual …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91

Town of Greig – Long-Term Planning (2023M-13)

… of Greig (Town) Board (Board) established long-term plans and financial policies to manage the Town’s finances. Key … and capital needs and has not outlined its intentions for financing future capital improvements or equipment purchases. We reviewed the Town’s capital assets …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

Village of Solvay – Financial Management (2023M-49)

… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …

https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49

Hamlin Morton Walker Fire District – Financial Management (2023M-67)

… District (District) Board of Fire Commissioners (Board) and officials effectively managed fund balance. Key Findings The Board and officials did not effectively manage fund balance. As a result, they were not transparent with taxpayers and fund balance declined. We found: From 2020 through 2022, …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/08/18/hamlin-morton-walker-fire-district-financial-management-2023m-67

Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)

… The Department lacked detailed financial procedures and the Board did not enforce compliance with existing bylaw and policy provisions. The Board did not present the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financial

Town of Cincinnatus – Financial Operations (2016M-238)

… The Town of Cincinnatus is located in Cortland County and has approximately 1,040 residents. The Town is governed … Budgeted appropriations for the general, highway, water and lighting funds total $656,407 for 2016. Key Findings The … has not updated its procurement policy in almost 20 years and did not ensure that Town officials and employees followed …

https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238

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