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Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for … determine the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were billed … for measurement of project applications. Ensure that all PILOT billings and payments are made in accordance with …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectHortonville Fire Company – Financial Activity (2014M-210)
… Purpose of Audit The purpose of our audit was to examine controls over the … members. Fundraising controls are generally lacking. Not all claims were approved by the members prior to payment. Key … controls over fundraising activities to ensure that all money collected is deposited in a timely manner. Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls were adequate to ensure that … did not prepare adequate monthly reports detailing all funds received and disbursed. Key Recommendations Approve …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialWantagh Fire District – Payroll (2013M-176)
… Board adopted a leave accrual policy, District officials did not enforce the policy’s maximum accumulated leave … risk that District employees could receive, use, or get paid for more leave than the amounts allowed in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Purpose of Audit The purpose of our audit was to determine whether the … Department officials did not deposit or account for all donations received or deposit money received from … bank statements and canceled check images. Ensure that all collections are supported by adequate documentation and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsIslip Housing Authority – Cash Disbursements (2017M-167)
… 2017. Background The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides low-rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Dunkirk City School District – Financial Management (2017M-122)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period … on historical trends or other identified analyses. Review all reserves to determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims … forwarded them to a Board-designated Trustee who audited all claims. The Director did not approve 13 claims totaling … before authorizing them for payment. Approve all claims before submitting them to the Board for audit and …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information technology (IT) environment for the … period June 1, 2015 through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in … County and has a population of approximately 4,200. The Village is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
… 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately … TW and TOV fund balance by using excess fund balance in a manner that benefits Town residents. Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Purpose of Audit The purpose of our audit was to assess whether the Board provided adequate oversight of Company financial … reports to the Board. Implement procedures to ensure that all claims are properly supported, reviewed and approved …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Washington County – Procurement (2017M-224)
… determine whether the County procured goods and services in accordance with its procurement policy and statutory … May 31, 2017. Background Washington County is located in the eastern part of New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll procedures and reserve funds for the … reserve fund policy that addresses the funding and use of all reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Franklinville Central School District – Financial Management (2017M-49)
… The Franklinville Central School District is located in the Towns of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and Machias in Cattaraugus County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… HermonDeKalb Central School District Segregation of Duties 2016M35 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Lake George Central School District – Internal Controls Over Payroll (2013M-122)
… July 1, 2011, through January 31, 2013. Background The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and … Lake George Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mEast Rockaway Union Free School District – Purchasing (2015M-253)
… through July 31, 2015. Background The East Rockaway Union Free School District is located in the Town of Hempstead in … East Rockaway Union Free School District Purchasing 2015M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253Eastchester Union Free School District – Financial Management (2016M-59)
… through November 6, 2015. Background The Eastchester Union Free School District is located in the Town of Eastchester, … Eastchester Union Free School District Financial Management 2016M59 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… The Cooperstown Central School District is located in the Village of Cooperstown and the Towns of Burlington, Hartwick, Middlefield, New Lisbon and Otsego in Otsego County. The District operates two cafeterias, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionKings Park Central School District – Fuel Inventory (2015M-282)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … readings to physical inventory. Officials did not require all employees to account for fuel pumped. Key Recommendations … that fuel inventory records are periodically reconciled to all fuel used and physical fuel tank measurements. Require …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282