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Hewlett Bay Fire District
… over information technology for the period January 1, 2013 through February 28, 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers … Key Findings The District’s procurement policy does not require competition for the procurement of professional …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtRensselaer County – Public Health Department Receipts (2013M-18)
… deposited for the period January 1, 2007, to August 30, 2012. Background Rensselaer County (County) has a population … and public works. For the fiscal year ending December 31, 2012, the County adopted a budget of approximately $312 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… Purpose of Audit The purpose of our audit was to determine whether Department officials ensured that … reported and that Department moneys were safeguarded for the period January 1, 2016 through June 19, 2017. Background …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided proper oversight over the funding received …
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)
… Purpose of Audit The purpose of our audit was to determine whether District officials properly administered the District’s length of service award program (LOSAP) and procured goods and services in accordance with the District’s procurement policy and applicable laws for the …
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)
… Purpose of Audit The purpose of our audit was to review capital project finances for the period January 1, 2015 … Adopt a bond resolution prior to starting a capital project and prior to issuing BANs. Approve the … 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-161East 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 … Key Findings The Board has not annually designated a system administrator. Instead, the Board annually appoints …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessTown 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 residents. The Town is … 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)
… 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of approximately 3,000 residents. The Village is …
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)
… 10, 2012. Background The Town of Fort Ann is located in Washington County and has a population of approximately 6,200 residents. The Town Board … Key Finding The Lake Hadlock Dam, which is located in the Lake Hadlock Park District, was under repair from …
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)
… of our audit was to review the Town’s financial condition for the period January 1, 2010, to July 20, 2013. Background … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year are approximately $3.8 million. Key …
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 … original supporting documentation including receiving slips, vouchers and original invoices. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… parking violation operations for the period April 1, 2014 through April 30, 2015. Background The City of Utica is located in Oneida County and has a population of approximately … collected of $356,211. Key Findings The Council has not established sufficient policies for pursuing collection …
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)
… The Thousand Islands Central School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. The District, which operates three …
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)
… Madrid and Waddington and the City of Ogdensburg in St. Lawrence County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Rensselaer County – County Bridge Maintenance (S9-13-6)
… approximately 159,000 residents. The County is governed by a 19-member County Legislature. 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)
… The Village of Washingtonville is located in the Town of Blooming Grove, Orange County, and has a population of …
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 … At the beginning of each school year, the clerk performed a manual process to carry over each employees’ accrued leave …
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)
… employees who were entitled to earn vacation time did not show beginning and ending balances of vacation time …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46