Search
Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… and reported and that Department moneys were safeguarded for the period January 1, 2016 through June 19, 2017. … Fire Department, Inc. provides fire protection services for the Town of Southport, in Chemung County. The Department … by its officers and a five-member Board of Directors. For 2016, Department revenues were $57,670 and expenses were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… through February 10, 2017. Background Southern Tier East Regional Planning Development Board was created in 1975 by an … agreement between eight counties. STE is governed by a Regional Board appointed by the respective county boards. … Southern Tier East Regional Planning Development Board Board Oversight 2017M165 …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… with the District’s procurement policy and applicable laws for the period January 1, 2016 through May 31, 2017. … 15 active members were inadequate to support 917 of 1,176 points earned by members. District officials did not obtain … GML. Ensure that complete and accurate records of LOSAP points are maintained. Ensure that District officials and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingTown of Cambria – Capital Projects Financing (2017M-161)
Town of Cambria Capital Projects Financing 2017M161
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… of Audit The purpose of our audit was to review the City’s parking violation operations for the period April 1, 2014 … established sufficient policies for pursuing collection of parking violations after a violation is more than 10 days … rates. Officials have not effectively segregated parking violation duties in the Department or implemented …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Thousand Islands Central School District – Purchasing (2016M-283)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … limits and did not specify the number or type of quotes to be obtained or the required documentation to be maintained. Potential conflicts of interest might not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… procedures governing cafeteria cash receipts. The food service manager did not perform an independent … and accounting for cafeteria cash receipts. Require the food service manager to review the cashier’s daily … that the amounts collected agree with deposits on the bank statements. Ensure that the Treasurer has only those …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152East Hampton Union Free School District – Financial Software User Access (2016M-340)
… The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessRensselaer County – County Bridge Maintenance (S9-13-6)
… The County’s budgeted expenditures totaled $312 million in 2012. The Department of Engineering and Highways is … bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does have a written …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… 2013. Background The Village of Washingtonville is located in the Town of Blooming Grove, Orange County, and has a … appropriately segregated or that mitigating controls are in place. Consult the Village’s attorney to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mVillage of Tannersville – Water Department Operations (2016M-417)
… 2016. Background The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately 700. …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Bethpage Union Free School District – Leave Accruals (2015M-100)
… employees received and used leave accruals in accordance with employment contracts and collective … The Bethpage Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… Audit The purpose of our audit was to examine the School’s payroll and timekeeping functions for the period July 1, 2013 … year totaled approximately $5.5 million. Key Findings Payroll records for all employees for the 2013-14 school year … Amani Public Charter School Payroll and Timekeeping 2015M46 …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… 14, 2013. Background The Town of Grand Island is located in Erie County and has a population of approximately 20,400 … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Mount Morris – Treasurer’s Office (2013M-65)
… more than $3 million for the general, water and sewer funds. Key Findings The Board hired an accounting firm (Firm) …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… of the Dam and the other was for the repair of Goodman Road. We found that the Town properly accounted for the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Town of Ellicott – Fiscal Stress (2013M-269)
… July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 … surplus and actual revenues received against the estimates in the adopted budget and make amendments, as necessary, to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… the State, distinct and separate from the Town of Amenia, in Dutchess County. The District is governed by an elected … procuring professional services or document the rationale in instances when competition is not sought. Ensure written …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Orange County Probation Department – Restitution Payments (S9-20-1)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department … properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Putnam County Probation Department – Restitution Payments (S9-20-2)
… officials enforced restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department … properly enforce restitution orders, notify the court when a probationer violated the court order or disburse …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/putnam-county-probation-department-restitution-payments-s9-20-2