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South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… from 2014 through 2016. District officials paid $15,747 for 635 hours of leave benefits that were not authorized by … Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding needed reserves or … reducing property taxes. Adopt reasonable budget estimates for appropriations. Establish leave benefits by an employee …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsIra Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
… 17, 2014. Background The Ira Volunteer Fire Department is a not-for-profit corporation located in the Town of Ira in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… controls over the Department’s contracts with agencies for the period January 1, 2014 through December 31, 2014. … a 23-member Board of Legislators. Budgeted appropriations for 2015 totaled approximately $392 million. The County Department of Social Services is responsible for providing temporary assistance to eligible individuals …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mTown of Victory – Justice Court (2013M-66)
… internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. … and timing of deposits and the recording and accounting for the Court’s moneys. However, we found that: The Justices … bank reconciliations and analyses of Court liabilities for comparison with available cash. Use a formal review …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Town of Lincklaen – Board Oversight (2017M-37)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Town financial activities … general and highway town-wide funds without clear plans to use this money. The Board did not annually audit the … implement necessary controls over the disbursement process to safeguard Town money. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that goods and … The Board does not consistently audit claims prior to payment. Key Recommendations Seek the necessary number of … purchasing policy. Annually review the purchasing policy to ensure its provisions are up-to-date, clearly defined and …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Town of Greece – Information Technology (2017M-145)
… June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Marbletown – Financial and Capital Planning (2017M-234)
… address the Town’s operational and capital needs for the period January 1, 2016 through June 26, 2017. … is governed by a Town Board, had budgeted appropriations for 2016 of approximately $3.1 million. Key Findings The … that financial resources are available to provide funding for replacing vehicles, equipment and infrastructure. Develop …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Dunkirk City School District – Financial Management (2017M-122)
… to review the District’s financial management practices for the period July 1, 2013 through May 25, 2017. Background … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year totaled more than $40 million. … and reasonable. Use surplus funds as a financing source for funding one-time expenditures, reducing District property …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … $1.5 million of fund balance that was not needed to finance operations. The District’s recalculated … that benefits District taxpayers. Update the reserve plan to clearly describe the conditions under which reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Town of Red Hook - Financial Condition (2018M-171)
… fund’s year-end fund balance increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted … policy that allowed for unexpended surplus funds of up to 70 percent of annual expenditures. The policy did not … that benefits taxpayers. Revise the fund balance policy to ensure reasonable levels of fund balance and define timing …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Required Reporting
… Foreign Fire Insurance Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement …
https://www.osc.ny.gov/local-government/required-reportingCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through October 8, 2014. … and job information provided when businesses apply for financial assistance. Agency officials have not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… the Southside Municipal Center (SMC). After an adjustment for the stated value of rent, we estimate the sale price was … former fire hall, senior center and a residential building for $586,000. The Town estimates it will take $3 million to $4 million to renovate the building for use as a new Town hall. Key Recommendations Use a …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… recorded and reported and Department money was safeguarded for the period January 1, 2015 through January 31, 2017. … not review the bank statements and canceled check images for the bank accounts managed by the Treasurer and Fire … Captain. Department officials did not deposit or account for all donations received or deposit money received from …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsChenango Valley Central School District -- Budget Review (B18-4-3)
… independent evaluation of the District’s proposed budget for the 2018-19 fiscal year. Background The Chenango Valley … or school district is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Village of Alfred – Information Technology (2017M-236)
… critical data. The Village did not have a recovery plan or breach notification plan. The Village did not provide adequate IT security training to employees. Key Recommendations Develop … Ensure that all necessary Village personnel receive IT security awareness training and that the training is updated …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Franklin – Financial Condition (2018M-8)
… Board effectively monitored the Town’s financial condition for the period January 1, 2016 through December 31, 2017. … an elected five-member Town Board. Budgeted appropriations for 2018 total approximately $1.7 million. Key Findings Since … reliance on TOV Highway fund balance as a financing source for recurring expenditures. The Supervisor should provide the …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8City of Hornell – Information Technology (2017M-293)
… Purpose of Audit The purpose of our audit was to determine whether the City adequately secured and … information technology (IT) policies and procedures to address acceptable use, sanitization and disposal and … Council should adopt written IT policies and procedures to address acceptable use, sanitization and disposal and …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… whether the Board ensured that fund balance was reasonable for the period January 1, 2016 through December 31, 2017. … Town Board. Operating funds’ budgeted appropriations for 2018 total approximately $916,500. Key Findings Town-wide … residents. Adopt budgets that include realistic estimates for expenditures. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271