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Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… the Company’s internal controls over financial operations for the period of January 1, 2012 through December 5, 2013. … The Company reported operating expenditures of $33,209 for 2012. Key Findings The Board’s code of ethics is … The Board has not adopted written policies and procedures for financial operations. The Company’s financial duties are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Lake George Fire Company - Cash Receipts (2015M-216)
… whether Company collections were properly accounted for and deposited timely and intact for the period January 1, 2013 through April 30, 2015. … of Directors elected by the Company’s members. Revenues for 2014 totaled approximately $125,000. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… and reported and that Department funds were safeguarded for the period January 1, 2013 through December 31, 2014. … by an elected five-member Board. The Department’s revenues for 2014 included $94,000 for fire protection services. Key Findings The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overApalachin Fire District – Oversight of Financial Operations (2013M-25)
… Apalachin Fire District is a district corporation of the State, distinct and separate from the Town of Apalachin and … consists of five elected members. The District’s general fund budget totaled approximately $744,000 for the 2012 … the required annual financial report with the Office of State Comptroller. The Board does authorize each claim for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Columbia County – Payroll (2014M-121)
… time and attendance and leave accruals were adequate for the period January 1, 2012 through October 3, 2013. … a 23-member Board of Supervisors. Budgeted appropriations for the 2014 fiscal year total approximately $149 million. … payroll system resulted in payments to part-time attorneys for hours not worked. The County does not have comprehensive …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Contract Advisory No. 6
… be changed once the transaction has been submitted to OSC for approval (or approved by the agency if OSC approval is … “ What To Do When An Incorrect Vendor ID Has Been Used For A Contract ” to determine what specific steps to take. In ALL cases, ensure that a Vendor ID exists for the correct vendor, or follow procedures provided in the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractEast Bloomfield Fire District – Financial Operations (2017M-154)
… financial operations to ensure that assets are safeguarded for the period January 1, 2015 through February 23, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total $354,594. Key Findings The purchasing agent … with the procurement policy. Develop and adopt policies for credit card use and IT. Develop policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154City of Newburgh – Budget Review (B17-6-18)
… and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Village of Wurtsboro – Financial Operations (2017M-71)
… Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. Background … three-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year for the general and water funds totaled $762,250. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Town of Deerpark – Budget Review (B17-6-17)
… expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Village of Port Chester – Payroll (2017M-115)
… our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January 26, 2017. … seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $38.6 … Key Findings The Village paid approximately $2.2 million for overtime wages to police department personnel. There are …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… recorded and reported and Department money was safeguarded for the period January 1, 2016 through September 7, 2017. … five-member Board of Directors. Budgeted appropriations for 2017 totaled $118,776. Key Findings The Board and … bank reconciliations consistently prepared and provided for review. The Board has not filed the required Internal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… cash collections and disbursements were properly accounted for during the period July 1, 2014 through June 30, 2017. … has approximately 1,200 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $30.5 … clubs did not maintain adequate supporting documentation for collections and some clubs did not maintain ledgers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… audit was to review the School’s leave accrual activities for the period July 1, 2015 through February 24, 2017. … 300 enrolled students as of June 2016. Operating expenses for the 2015-16 fiscal year totaled approximately $3.9 … leave reports. We compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218City of Oswego – Community Development (2015M-108)
… to examine selected City community development activities for the period January 1, 2013 through October 31, 2014. … eight-member Common Council. Budgeted appropriations for 2015 are approximately $41 million. Key Findings The … Recommendations Follow the Department’s loan guidelines for monitoring job creation and enforcing delinquent …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Vested Retirement Benefit – State Police Plan
… least five years of service credit, you will be eligible for a vested retirement benefit when you do reach retirement … Your vested retirement benefit is 1.66 percent of your FAE for each year of service credit. The benefit is payable for life, and you may elect one of several pension payment …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitPembroke Central School District – Financial Management (2016M-31)
… review the District’s management of financial activities for the period July 1, 2012 through December 4, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 … restricted, and District officials consistently budgeted for expenditures that could have been paid for with reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Caledonia-Mumford Central School District – Online Banking (2016M-227)
… District’s online banking transactions were safeguarded for the period July 1, 2014 through June 30, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $17.1 … bank. The District did not dedicate a separate computer for online transactions to limit access to online bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… the District’s nonresident tuition billing procedures for the period July 1, 2013 through November 19, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 … by $41,125. One nonresident student was not billed for $14,438 in tuition costs. District officials also do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Avon Central School District – Information Technology (2016M-123)
… The purpose of our audit was to assess the District’s IT for the period July 1, 2014 through February 26, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $19.2 … million. Key Findings The Board did not adopt policies for password management; protection of personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123