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Town of Sharon – Fund Balance (2017M-271)

… audit was to determine whether the Board ensured that fund balance was reasonable for the period January 1, 2016 through … developed multiyear financial or capital plans or a fund balance policy. Key Recommendations Reduce TW and TOV fund balance by using excess fund balance in a manner that …

https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271

Town of Aurora - Real Property Acquisition and Sale (2018M-64)

… Town Board (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. … The Board did not use an appropriate process when selling and acquiring property, resulting in the likely expenditure … necessary: The Town spent over $3.6 million to purchase and renovate the Southside Municipal Center (SMC). After an …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64

City of Yonkers – Payroll (2017M-212)

… 14, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately … decentralized and not administered uniformly, resulting in errors in employees’ leave accruals. The City paid over $903,000 in …

https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212

Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)

… 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a … of Trustees. For the period 2015 through 2017, $52,550 in Foreign Fire Insurance (FFI) revenue was received. Key …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227

Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)

… Purpose of Audit The purpose of our audit was to review the Agency’s process for …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-community

Town of Victory – Justice Court (2013M-66)

Town of Victory Justice Court 2013M66

https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66

Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)

… Purpose of Audit The purpose of our audit was to examine the Department’s … Fire Department is a not-for-profit corporation located in the Town of Ira in Cayuga County. The Town contracts with the Department, …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014m

Islip Housing Authority – Cash Disbursements (2017M-167)

… 2017. Background The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which … fiscal year totaled $18,653,655. Key Findings The Director and Assistant Director audit claims but are not independent of the purchasing and check signing functions. While the Director was on leave, …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167

Chautauqua Utility District – Banking (2017M-121)

… Our analysis of electronic transfers to the payroll and pension accounts showed an unidentified balance totaling … unidentified balance totaling approximately $3,900 in the pension account. Key Recommendations Develop policies and … transactions. Conduct an analysis of the payroll and pension accounts to determine the nature and source of the …

https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121

Dunkirk City School District – Financial Management (2017M-122)

… Purpose of Audit The purpose of our audit was to review the District’s … Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, which operates six …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122

Perry Central School District – Financial Management (2017M-118)

… Background The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and a portion of the Town of Leicester in Livingston County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118

Keeseville Volunteer Fire Department – Financial Operations (2017M-100)

… received or deposit money received from fundraisers and lounge sale, and deposits totaling approximately $158,300 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operations

Schalmont Central School District – Financial Condition Management (2018M-15)

… District officials effectively managed fund balance for the period July 1, 2014 through June 30, 2017. Background … Montgomery County. The Board of Education is responsible for managing the District’s financial and educational … inaccurate due to money being transferred to and accounted for in the general fund that should have been transferred to …

https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15

Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)

… 1, 2014 through December 31, 2014. Background Oneida County, which has a population of approximately 235,000, is … for 2015 totaled approximately $392 million. The County Department of Social Services is responsible for providing temporary … Oneida County Department of Social Services Contract Monitoring and …

https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015m

Unified Court System Bulletin No. UCS-130

… new deduction code to be used for voluntary participation in a life insurance program administered by Allstate Life of … Association of Law Assistants of the Civil, Criminal and Family Courts Employees in Bargaining Unit SK, … by District Council 37, Local 1070, Court, County and Department of Probation Employees Effective Date(s) …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-york

Town of Marbletown – Financial and Capital Planning (2017M-234)

… Purpose of Audit The purpose of our audit was to determine if the Board established … January 1, 2016 through June 26, 2017. Background The Town of Marbletown is located in Ulster County and has a … Town of Marbletown Financial and Capital Planning 2017M234 …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234

Town 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 for the period January 1, 2015 … Town of Lincklaen Board Oversight 2017M37 …

https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37

Village of Blasdell – Purchasing (2017M-195)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … 1, 2015 through August 1, 2017. Background The Village of Blasdell is located in the Town of Hamburg in Erie County. … Village of Blasdell Purchasing 2017M195 …

https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195