Search
Willsboro Fire District – Financial Controls (2014M-156)
… to ensure that financial activity was properly recorded and reported and that moneys were safeguarded for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Willsboro and the County of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Accounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure that … condition and in accordance with the terms and conditions of the purchase agreement. The agency must complete the … was received, the quantity or amount received, the date of receipt, and who received the goods or services. The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… Purpose of Audit The purpose of our audit was to review the City’s parking violation operations for the … The City of Utica is located in Oneida County and has a population of approximately 61,800. The City is governed by … Establish a standard benchmark collection rate with which to periodically assess the Department’s parking violation …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village Fire Department. … of our audit period. The Treasurer misappropriated County funds over a nine-year period, pleaded guilty to grand … larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Purpose of Audit The purpose of our audit was to examine the internal controls … Fire Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department is affiliated …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in … within the Treasurer’s office were adequately segregated and did not implement compensating controls. Key … Ensure that purchases are made in accordance with statute and the District’s procurement policy. Establish and enforce …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The … for the past two years. Key Recommendations Adopt policies and procedures outlining the process when making … Treasurer to prepare monthly bank account reconciliations and reports; the reconciliations should be included with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… whether the Board ensured that disbursements were made for authorized District expenditures. Background The … The Board did not ensure that disbursements were made for authorized District purposes. The Board did not … bank reconciliations. The Treasurer also is responsible for performing online bank transfers. The Treasurer performs …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialChemung County Probation Department – Collections and Disbursements (2016M-10)
… September 18, 2015. Background Chemung County is located in the southern tier of New York State, has a population of … Legislature. The County’s Probation Department assists in reducing the incidence of crime by probationers in the community and is the designated agency for the …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Seneca County – Water and Sewer Operations (2017M-4)
… The purpose of our audit was to assess the County’s water and sewer operations for the period January 1, 2015 through … western New York, has a population of approximately 35,000 and encompasses 10 towns and four villages. The County is governed by an elected …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… worked at other municipalities. The Clerk did not allow for travel time between the Town and another municipal … As a result, we estimate she was paid an additional $1,800 for 123 hours not worked. The Clerk claimed 112 hours of sick … and take appropriate action to recover any wages paid for time not worked. Adopt policies and procedures that …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsTown of Cambria – Capital Projects Financing (2017M-161)
… issuance costs of $8,150 and interest costs of $15,077 on this unneeded debt. The Town did not need to issue a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161See if any of NY's $12.5 Billion in Unclaimed Funds is Yours at Upcoming Statewide Events
… New Yorkers can find out if they are owed some of the state’s $12.5 billion in … at the events listed below to help New Yorkers find out if they are owed money. New Yorkers may also check for … New Yorkers can find out if they are owed some of the states $125 billion in unclaimed …
https://www.osc.ny.gov/press/releases/2014/02/see-if-any-nys-125-billion-unclaimed-funds-yours-upcoming-statewide-eventsBrushton-Moira Central School District – Financial Condition (2015M-340)
… is located in the Towns of Bangor, Brandon, Dickinson and Moira in Franklin County and the Towns of Brasher and Lawrence in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340City of Elmira – Financial Condition (2017M-90)
… 2013 through March 1, 2017. Background The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City is governed by an elected seven-member City Council. General …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Bethpage Union Free School District – Leave Accruals (2015M-100)
… if the District’s non-instructional employees received and used leave accruals in accordance with employment contracts and collective bargaining agreements for the period July 1, … than 2,900 students. Budgeted appropriations for payroll and associated employee benefits for 2014-15 totaled $62.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… with approximately 5,860 students. Budgeted general fund appropriations for the 2014-15 fiscal year totaled … 2012-13 relied on significant amounts of appropriated fund balance and reserves to finance operations, and unrestricted fund balance was less than $320,000 as of June 30, 2013. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… leave balances being credited either for 132 days over what they were entitled to or 2,712 days less than what they … were entitled to. Incorrectly calculated 61 percent of the unused vacation leave, sick leave and retirement … and employment contracts (contracts). Consult with legal counsel about recovering payments that are inconsistent with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsVillage of Savona – Board Oversight (2015M-328)
… Key Recommendations Replace the clerk-treasurer with someone who is independent of the Mayor and all Board members …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2012 through … School billed the correct school districts of residence and, overall, the School maintained adequate supporting … verification document or the date was several years old; and one instance where the address did not agree with the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314