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Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
… of Audit The purpose of our audit was to evaluate the Fire Company’s financial management for the period April 1, … November 7, 2014. Background The Bowmansville Volunteer Fire Association, Inc. is located in the Town of Lancaster in Erie County. The Fire Company, which has a five-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financialSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… and expenses. Perform monthly bank reconciliations in a timely manner and present them and bank statements to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the … Town of Fort Ann in Washington County. The Company, which is governed by a six-member Board of Directors, contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overTown of Pamelia – Financial Management (2015M-276)
… through March 31, 2015. Background The Town of Pamelia is located in Jefferson County and has a population of approximately 3,160. The Town, which is governed by a five-member Town Board, has eight water …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Town of East Greenbush – Justice Court Operations (2016M-60)
… 1, 2014 through June 30, 2015. Background The Town of East Greenbush is located in Rensselaer County and has a …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Hortonville Fire Company – Financial Activity (2014M-210)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 19, 2014. … The members, including five officers, are responsible for the Company’s overall financial management. Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… and that Department money was safeguarded for the period January 1, 2013 through June 6, 2014. Background The East … for a fund-raiser did not maintain an accountability of ticket sales. The Treasurer did not prepare adequate monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… of our audit was to examine the District’s overtime for non-instructional employees for the period July 1, 2015 through December 1, 2016. Background The Baldwin … The audit was to examine the Districts overtime for noninstructional employees for the period July 1 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… The Keeseville Volunteer Fire Department is located in the Town of Ausable in Clinton County. The Department, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsBolton Fire District – Credit Cards (2017M-180)
… purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases … Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having adequate … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District incurred …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Village of Candor – Fund Balance (2017M-148)
… through May 31, 2017. Background The Village of Candor is located in the Town of Candor in Tioga County and has a population of approximately 850. The Village is governed by an elected five-member Village Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Islip Housing Authority – Cash Disbursements (2017M-167)
… Director and Assistant Director audit claims but are not independent of the purchasing and check signing functions. … Ensure that the individual(s) auditing claims are independent of the purchasing and check signing functions. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
Chautauqua Utility District Banking 2017M121
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… Background The Fulton City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed by an … transfer moneys to the TPAs for the total amount payable in satisfaction of claims audited and approved by the TPAs. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Dunkirk City School District – Financial Management (2017M-122)
… May 25, 2017. Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan … schools with approximately 2,000 students, is governed by a seven-member Board of Education. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Perry Central School District – Financial Management (2017M-118)
… unrestricted fund balance exceeds the statutory limit. The reserve fund plan does not include any specifics regarding … in a manner that benefits District taxpayers. Update the reserve plan to clearly describe the conditions under which reserve funds will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… through August 31, 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County and has a population of approximately 3,400. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… for all transportation State aid for new bus acquisitions. Club collections were not supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraTown of Angelica – Justice Court Operations (2018M-11)
… through October 31, 2017. Background The Town of Angelica is located in Allegany County and has a population of approximately 1,400. The Town is governed by an elected five-member Town Board. Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Clifton-Fine Central School District – Financial Condition (2017M-297)
… 2017. Background The Clifton-Fine Central School District is located in the Towns of Clifton, Fine, Pitcairn and Russell in St. Lawrence County. The District, which is governed by an elected seven-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297