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Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2012 to August 1, 2013. Background The District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… 1, 2011, to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately 15,500. The City Council is comprised of the Mayor and six Council members who are the … Due to the lack of the use of sequential receipts there is no guarantee that all payments for building permits and …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for … 1, 2012 through September 6, 2013. Background The City of Batavia is located in Genesee County and has a population … City of Batavia Awarding Contracts for Goods and Services 2013M296 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andKing Center Charter School – Purchasing (2013M-215)
King Center Charter School Purchasing 2013M215
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Town of Barrington – Financial Management (2017M-103)
… did not adopt multiyear financial or capital plans to address long-term priorities. The Board hired an accounting … money. Because the accounting firm kept the records off site, the Town’s financial records were not available for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Village of Mount Morris – Justice Court (2013M-152)
… January 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount Morris operates its Court with one elected Justice and … Village of Mount Morris Justice Court 2013M152 …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Dunkirk – Justice Court (2013M-106)
… internal controls over the Court’s financial operations for the period January 1, 2012, through March 15, 2013. … Key Recommendations Prepare an accountability analysis for all moneys held by the Court on a monthly basis. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial activities for the period June 1, … Village of Dresden ClerkTreasurers Duties and Multiyear Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… Company’s internal controls over its financial operations for the period January 1, 2013 through December 16, 2014. … provides fire protection and emergency rescue services for the Village of Shortsville (Village) and Towns of … and Farmington in Ontario County. The Company is a not-for-profit organization that operates an ambulance service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… a population of approximately 28,000. The City is governed by its Charter, general State laws, and local laws and … service providers. Obtain quotations as required by the procurement policy prior to making purchases that fall …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a … Town of Pittsfield Disbursements 2013M82 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member Board of Trustees, elected by …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Town financial … $6.4 million. Key Findings The Town’s financial report did not properly reflect the true financial condition of the … If the necessary adjustments were made the Town would have reported a positive fund balance of $451 in the sewer …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community … approval for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Town of East Fishkill –Financial Condition (2014M-139)
… 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately 29,000 residents. The … the sewer fund’s financial condition has deteriorated in recent years. Town officials did not adopt realistic … sewer lines. Ensure that all interfund borrowing is repaid in accordance with the law. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Port Kent Water District 1 and internal controls over the Tax Collector’s financial activities for the period January … billing, collection and enforcement of water charges. The Tax Collector did not maintain adequate records, did not assess penalties to all tax payments received after the due date and did not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Ogden – Financial Management and Justice Court (2014M-234)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over … January 1, 2012 through June 5, 2014. Background The Town of Ogden is located in Monroe County and has approximately … The purpose of our audit was to assess the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Bolivar – Community Development Block Grant (2013M-353)
… of the Community Development Block Grant (CDBG) program for the period January 1, 2012 through October 7, 2013. … contractors were not paid, or were underpaid or overpaid, for work they had performed. The Board did not develop or … The CCDC submitted 31 invoices totaling $288,968 for work not yet performed. Payments to contractors by the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353