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Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… assets were safeguarded for the period January 1, 2013 through January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in the Town of Hamlin, Monroe County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire … Records were incomplete because deposits were not recorded in the checkbook register and a running cash balance was not … and include these along with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… financial operations for the period of January 1, 2012 through December 5, 2013. Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and provides fire … Board’s code of ethics is inadequate and the President did not provide written disclosure of his ownership interest in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Westchester County – Budget Review (B18-6-2)
… review was to determine whether the significant revenue and expenditure projections in the County’s adopted budget … for fiscal year 2018. Key Findings Significant revenue and expenditure projections in the proposed budget are … collective bargaining agreements (CBAs) have expired and the County faces potential significant increased salary …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… February 29, 2016. Background The Edwards-Knox Central School District is located in the Towns of Canton, Clare, … in St. Lawrence County. The District, which operates one school with approximately 610 students, is governed by an … EdwardsKnox Central School District Transportation State Aid and Reserve Funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveEast Meadow Union Free School District – Financial Condition (2015M-332)
… The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … requirements and use the surplus unrestricted fund balance in a manner that benefits District residents. Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Amherst Central School District –Financial Condition (2016M-167)
… Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates four schools … maintained at reasonable levels; take appropriate action, in accordance with statute, to reduce reserves with excess …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Wading River Fire District – Gasoline Credit Cards (2017M-5)
… The purpose of our audit was to examine the District’s gasoline card purchases for the period January 1, 2015 … did not establish written policies and procedures for gasoline credit card use and monitoring. The credit card … implement written policies and procedures for the use of gasoline credit cards that specify which District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… Background The Plattsburgh Housing Authority is located in the City of Plattsburgh in Clinton County. The Authority, which provides low-income …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Otisco Fire District – Financial Operations (2016M-415)
… the Board had adequate financial management procedures in place to annually report the District’s financial … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected … an annual audit of the Treasurer's records as required by law. Ensure that the Treasurer submits bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Sodus Central School District – Financial Management (2016M-392)
… operating expenses. Key Recommendations Discontinue the practice of adopting budgets that result in the appropriation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… could include regularly contacting all retirees by phone or mail to obtain updates of their contact and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Schuylerville Central School District – Fund Balance (2016M-113)
… fund balance is in compliance with the statutory limits and reduce the amount of unrestricted fund balance in a … District residents. Develop a plan for the future funding and use of reserve funds and ensure amounts reserved are reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Pleasantville Union Free School District – Financial Condition (2015M-311)
… The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The District, which operates three … a reserve fund policy stating how much would be set aside in each reserve, how each reserve would be funded or when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… was to determine if leave accrual records were accurate for the period July 1, 2014 through April 30, 2016. … have not developed written procedures documenting the type of records to be maintained or guidelines for using, … Develop and implement written policies documenting the type of leave records to be maintained and procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Oxford Academy and Central School District – Financial Management (2016M-6)
… The Oxford Academy and Central School District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. The District, which operates three … $1.7 million of fund balance as a financing source in the annual budgets from 2011-12 through 2015-16, but the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Manhasset Union Free School District – Separation Payments (2016M-150)
… The Manhasset Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates three schools … to review retirement incentive overpayments identified in this report and seek recovery as appropriate; review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established to … Board did not ensure that an audit of claims was performed in compliance with Authority bylaws. The Board did not adopt …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
Commack Union Free School District Financial Condition and Fuel Inventory 2015M90
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventory