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Town of Day – Supervisor’s Records and Reports (2014M-225)
The purpose of our audit was to determine if the Supervisor properly accounted for and reported the Towns financial transactions for the period January 1 2013
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Assessment and Collection of Selected Fees and Penalties (Follow-Up) (2014-F-19)
We have followed up on the actions taken by the officials of the Department of Labor (Department) to implement the recommendations contained in our audit report
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f19.pdfGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Joint Fire District is a district corporation of the State, distinct and separate from the Town of Galen and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyTown of Stony Point – Claims Processing and Purchasing (2014M-239)
… Claims were not consecutively numbered between monthly abstracts. One abstract with no supporting claim detail was … the fiscal year as per statute. Thoroughly review all abstracts prior to approval for payment of claims. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-stony-point-claims-processing-and-purchasing-2014m-239Amusement Park and Fair Ride Safety
… and enforcing safety conditions of amusement park and fair rides. In conjunction with audit 2013-S-73 , the audit … entertainment play area at a carnival, amusement park or fair which is intended to amuse or startle its participants … offered at fixed-based amusement parks, the New York State Fair, and many county fairs are properly inspected and …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetySyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… to review the Agency’s process for evaluating, approving and monitoring projects and to determine whether the Board was effectively … in 1979 for the benefit of the City of Syracuse and its residents. The Agency, which is governed by an … Syracuse Industrial Development Agency Project Approval and Monitoring and Administration of the Development Fund …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of the State, distinct and separate … in $239,622 being inappropriately paid to the Chair’s wife; the District’s credit card was used to make $14,910 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the District’s … Ensure that the Treasurer receives the proper training to maintain adequate and appropriate accounting records. … District’s Annual Update Document within 60 days of the close of the fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Findings The Board does not require the City to make its quarterly estimated payments for operating costs. The City … Recommendations Ensure that the City makes the required quarterly estimated payments. Ensure that bills are paid … by March 1 of each year. Ensure that the City deposits all quarterly payments into a Joint Water Project account. …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Contract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… For example, the Authority consistently reports only a portion of its eligible contract expenses to DED, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… incurred in connection with the administration of Article VI and Article VII of the Vehicle and Traffic Law. We … damage as a result of an accident. According to Article VI, Section 317 and Article VII, Section 363 of the Vehicle …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalLocal Sales Tax Collections, 2013 to 2014
Local Sales Tax Collections, 2013 to 2014
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollectionstable0215.pdfMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… of January 1 through December 31, 2013. Background Madison County is located in central New York and has a population of … Madison County Probation Department Restitution Payments and Revenues …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… by an appointed five-member Board, was established in 1986 to promote economic development through financing, … managing and operating public water and sewer utilities in Rensselaer County and neighboring local governments. Key … for. Key Recommendations No recommendations were included in this audit. …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… reconcile those amounts to determine the expected gross profit. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Fire Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department is affiliated with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsLiverpool Central School District – Employee Compensation and Benefits (2014M-374)
Liverpool Central School District Employee Compensation and Benefits 2014M374
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… how and when disbursements should be made or optimal or targeted funding levels and why these levels are justified. … on the use of appropriated fund balance and the optimal or targeted funding and using of reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… audit was to examine the District’s travel expenditures and reimbursements for the period July 1, 2012 through May 13, 2014. Background The Evans-Brant Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andRipley Central School District – Cost Savings and Budgeting (2014M-361)
… through August 28, 2014. Background The Ripley Central School District is located in the Town of Ripley in … Ripley Central School District Cost Savings and Budgeting 2014M361 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361