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Lake George Fire Company - Cash Receipts (2015M-216)
Lake George Fire Company Cash Receipts 2015M216
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… operations to ensure that assets were safeguarded for the period January 1, 2013 through January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in the … services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and expenditures totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… the Company’s internal controls over financial operations for the period of January 1, 2012 through December 5, 2013. … The Company reported operating expenditures of $33,209 for 2012. Key Findings The Board’s code of ethics is … The Board has not adopted written policies and procedures for financial operations. The Company’s financial duties are …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Delaware County – Third-Party Contractual Services (2014M-287)
… was to review the County’s policies and procedures for contracting with third-party service providers for the period …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… to support the after-hours locations of vehicles or disposal methods used. None of the six departments adequately … of keeping County vehicles at off-site locations and each disposal method prior to the disposal of any County vehicles. Maintain and review vehicle …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Village of Wurtsboro – Financial Operations (2017M-71)
… Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. Background … three-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year for the general and water funds totaled $762,250. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… the School’s leave accrual activities for the period July 1, 2015 through February 24, 2017. Background The Aloma D. …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Westmoreland Central School District – State Transportation Aid (2017M-220)
… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County. The District, which is governed by a … and the District should receive approximately $1.3 million in transportation aid for these buses through 2021-22. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Town of Waterloo – Board Oversight (2017M-110)
Town of Waterloo Board Oversight 2017M110
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… Findings 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 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor adequately performed … The Supervisor has not submitted an annual accounting to the Board for fiscal years 2015 and 2016 and has not provided the public accountant hired to audit the books and records with adequate information. As …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Greenville Central School District – Information Technology (2016M-221)
… evaluate the District’s internal controls over Information Technology for the period July 1, 2014 through January 14, … Greenville Central School District Information Technology 2016M221 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… policy because it did not address the procurement of professional services; District officials did not develop or implement procedures for staff to follow when procuring professional services. District staff did not have any … procedures to provide guidance to staff when procuring professional services, including soliciting competition, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesWestern New York Maritime Charter School – Financial Operations (2015M-124)
… Audit The purpose of our audit was to examine the School’s student enrollment and billing processes and purchasing … are acceptable or requiring them to be current, to verify student residence. The School did not obtain three written …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Amherst Central School District –Financial Condition (2016M-167)
… Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The District, which operates … $1.4 million (2.6 percent of 2015-16 appropriations) and did not properly monitor spending during the year. The … improperly used more than $330,000 from one reserve and overfunded two reserves with balances totaling $954,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Town of Humphrey – Financial Management (2013M-116)
Town of Humphrey Financial Management 2013M116
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of North East – Internal Controls Over Information Technology (2013M-31)
… 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Town of Orange – Budget Review (B20-2-14)
… in the Town’s adopted budget for the 2021 fiscal year are reasonable. Background The Town of Orange is located in … on the Town’s finances. General and highway fund revenues are overestimated by $25,000 potentially. Highway fund appropriations are underestimated by at least $17,900. The general fund’s …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14PUC Achieve Charter School – Board Oversight (2016M-316)
… During the first year of operations, revenues fell short of estimates, compounded by higher-than-expected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Pembroke Central School District – Financial Management (2016M-31)
… review the District’s management of financial activities for the period July 1, 2012 through December 4, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 … restricted, and District officials consistently budgeted for expenditures that could have been paid for with reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31