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Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… which is governed by an elected five-member Board of Fire Commissioners, provides fire protection and rescue services to all of the Town of … Plattekill 1 Fire District Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… from the Town of Caroline and the County of Tompkins in which it is located. The Board of Fire Commissioners, … and comparisons. For example, it did not contain activity in the equipment purchase savings account or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialNewstead Fire Company –Internal Controls (2014M-92)
… The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 … through February 18, 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… July 1, 2014 through August 31, 2015. Background The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in … Canajoharie Central School District Financial Condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraVillage of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… 2012. Background The Village of Brightwaters is located in the Town of Islip in Suffolk County and has approximately 3,300 residents. The … that have contributed to ongoing fund balance deficits in the general fund. During this period, the Village received …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationTown of Lindley – Financial Management (2012M-226)
… The Town of Lindley is located in Steuben County and has a population of approximately 1,800. The Town Board consists of the Town Supervisor and four Board members and is the legislative body responsible for overseeing the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… under Law prior to audit by the Board if it intends to permit such disbursements. Sign all checks that are disbursed …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… over the Justice Court’s (Court) financial operations and the Highway Department’s payroll for the period January … The Town of Malone is located in Franklin County and has a population of approximately 14,500. The Town is … $3.57 million. The Town has two elected Justices and two Court clerks with financial responsibilities related …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of the … total of 67 active projects which received approximately $12.5 million in tax exemptions during 2014. The Agency also … ensure that it includes guidelines for claiming mortgage recording or sales tax exemptions and all applicable criteria …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andWyandanch Public Library – Oversight of Library Resources (2013M-399)
… the Treasurer, who did not deposit certain cash receipts and received payments that were not included in her … or implement procedures for payroll processing, and the Board President routinely changed the time records of … Provide adequate oversight of the Treasurer and seek to recover moneys she failed to deposit and …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Town Board (Board) comprising a Town Supervisor and four Board members. The Town’s 2013 budgeted … Construction began in the spring of 2010. Between 2009 and 2013, the Board expanded the scope of this project and increased the project budget from the original estimate …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Broome County – Financial Condition (2013M-224)
… million for the general fund, $9.6 million for the County road fund, and $2.3 million for the road machinery fund. Key Finding County officials did not …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… and the annual sales tax returns were not filed with the New York State Department of Taxation and Finance. Most …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Lackawanna City School District – Financial Condition (2014M-119)
… audit was was to assess the District’s financial condition for the period July 1, 2012 through March 31, 2014. … The District’s general fund budgeted appropriations for the 2013-14 fiscal year are $47 million. Key Findings For the last four years, the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Hancock Central School District – Financial Condition (2013M-187)
… District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by … approximately $10 million. Key Findings Although the Board and District management believed they were effectively … years. To reduce the unexpended surplus fund balance and bring it closer to the 4 percent limit, District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Town of Barrington – Financial Management (2017M-103)
… Purpose of Audit The purpose of our audit was to examine the oversight and management of the Town’s … Board did not adopt multiyear financial or capital plans to address long-term priorities. The Board hired an accounting firm to perform bookkeeping and payroll duties without a written …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Germantown Central School District – Financial Management (2013M-230)
… 2012-13 fiscal year were approximately $13.7 million. Key Finding Over the last four years, District officials … unexpended surplus fund balance is within the allowed legal limits. Develop comprehensive policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230City of Lockport – Fiscal Stress (2013M-330)
… in Niagara County, is approximately 8.4 square miles and serves approximately 21,165 residents. The elected Common … million), water fund ($275,000), sewer fund ($370,000) and refuse fund ($212,000) for the fiscal year ending … cash flow problems the City experienced in its 2012 and 2013 fiscal years. We found that asset accounts reported …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Fund Financial Data – 2023 Financial Condition Report
… required to be accounted for in another separate fund. In New York State, significant sources of funds that normally …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-data