Search

Lake George Fire Company - Cash Receipts (2015M-216)

… of Audit The purpose of our audit was to determine whether Company collections were properly accounted for and deposited … through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire protection services to the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216

Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)

… controls over financial activities. Audit and approve all claims prior to payment. Conduct an annual audit of the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financial

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… Purpose of Audit The purpose of our audit was to determine if Department controls were adequate to ensure that financial activity was properly recorded and … protection services. Key Findings The Department’s bylaws do not specifically detail the Board’s responsibilities and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over

Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)

… The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and provides fire protection services to … not provide written disclosure of his ownership interest in a business used by the Company. The Board has not adopted …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001

Delaware County – Third-Party Contractual Services (2014M-287)

… audit was to review the County’s policies and procedures for contracting with third-party service providers for the … 48,000, includes 19 towns and 10 villages. The County is governed by an elected Board of Supervisors that is composed of 19 members. Budgeted appropriations for 2014 …

https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287

Delaware County – Vehicle Usage and Disposal (2014M-258)

… of our audit was to assess the controls over the County’s vehicle fleet operations for the period January 1, 2013 … $129.6 million. Key Findings Although the Board-adopted vehicle policy specifies that each department head is … used. None of the six departments adequately monitored vehicle usage. Key Recommendations Amend the vehicle policy …

https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258

Village of Wurtsboro – Financial Operations (2017M-71)

… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation … as a financing source rather than using recurring revenue to finance recurring expenditures. The general fund borrowed an average of $95,300 from the water fund to maintain operations in the last three years. The Mayor and …

https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71

Aloma D. Johnson Charter School – Leave Accruals (2017M-218)

… audit was to review the School’s leave accrual activities for the period July 1, 2015 through February 24, 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the local school board. The …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218

Westmoreland Central School District – State Transportation Aid (2017M-220)

… aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, 2017. … transportation aid within one year of purchase for 18 buses purchased during our audit period. During our audit, … to the New York State Department of Education for the 18 buses, and the District should receive approximately $1.3 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220

Town of Waterloo – Board Oversight (2017M-110)

… five-member Town Board. Budgeted appropriations for all Town funds were approximately $2.4 million for 2016. Key …

https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110

Town of Shandaken – Employee Compensation and Benefits (2017M-289)

… Purpose of Audit The purpose of our audit was to determine whether Town officials accurately compensated … Town officials overpaid health insurance buyout incentives to two employees by more than $4,900 and underpaid incentives to two employees by $1,680 during the audit period. Also, …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289

Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)

… complete and accurate accounting records and deposit all money in a timely manner. Submit annual financial reports …

https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263

Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an … fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use money in the debt …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-management

Greenville Central School District – Information Technology (2016M-221)

… District’s internal controls over Information Technology for the period July 1, 2014 through January 14, 2016. Background The Greenville Central School District is located in the Town of Greenville in Greene County. The … operates two schools with approximately 1,200 students, is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221

Edgemont Union Free School District – Procurement of Professional Services (2016M-126)

… to determine when they should use competition, such as an RFP process or written or verbal quotes. Key Recommendations … services using a competitive method, such as an RFP process, and ensure that District staff solicit …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-services

Yonkers City School District – Fixed Assets (2015M-229)

… for those assets. Key Recommendation Ensure that all fixed assets valued at $500 or greater for insurance … this report, maintain accurate asset lists and ensure that all disposal request forms are submitted to the District …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229

Western New York Maritime Charter School – Financial Operations (2015M-124)

… of Audit The purpose of our audit was to examine the School’s student enrollment and billing processes and … 27, 2015. Background The Western New York Maritime Charter School, which is located in the City of Buffalo, is a public school financed by local, State and federal resources that is …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!