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LaGrange Fire District – Board Oversight (2014M-127)
… in which it is located. The District, which is governed by an elected five-member Board of Fire Commissioners, serves … District financials records were not audited, as required by law, for 2011 and 2012. The District improperly retained …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127McConnellsville Fire District – Financial Operations (2014M-19)
… Purpose of Audit The purpose of our audit was to review the oversight of … 31, 2013. Background The McConnellsville Fire District is a district corporation of the State, distinct and separate from the Towns of Vienna and Annsville, in Oneida County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… located in the Town of Schroeppel, Oswego County. The District, which contracts to provide fire protection services …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… County, in which it is located. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Essex Fire District No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Background The District is a district corporation of the State, distinct and separate from the Town of Colonie and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… Fire District is a district corporation of the State, distinct and separate from the Town of Neversink, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsChemung County Probation Department – Collections and Disbursements (2016M-10)
… of Audit The purpose of our audit was to examine the Probation Department’s collections and disbursements … by an elected 15-member County Legislature. The County’s Probation Department assists in reducing the incidence of …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Hewlett Bay Fire District
… distinct and separate from the Town, and is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtCortland County – Public Water Supplies (2016M-318)
… villages. Key Finding Officials did not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to comply with regulations. Furthermore, sanitarians did not consistently … operators’ monthly operating reports (MOR). In addition, violations identified in completed surveys were not always …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… services to approximately 10,000 residents, is governed by an elected five-member Board of Fire Commissioners. … works contracts that exceed bidding thresholds established by General Municipal Law. Discontinue the practice of … and procedures to properly control and monitor overtime by approving and providing justification for overtime prior …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Purpose of Audit The purpose of our audit was to examine internal controls over budget transfers and IT for … The District’s budget transfer policy does not state a dollar threshold for budget transfer approvals. The current … privileges within the financial application. The server room is generally not locked even though the door has …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationVillage of Wappingers Falls – Board Oversight (2023M-70)
… [read complete report – pdf] Audit Objective Determine whether the Village of … (BAN) proceeds were properly used. Ensure the Village’s Annual Financial Report (AFR) was properly filed, as …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Town of German – Supervisor’s Records and Reports (2023M-54)
… (AFR) and the tax cap form late with the Office of the New York State Comptroller (OSC). Did not annually provide …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Town of Tompkins Fire District – Board Oversight (2023M-33)
… nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33XIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… Statewide Financial System requires Business Unit staff to verify all payments made are valid. To help in this … It is important that designated Business Unit staff review the report regularly to ensure all transactions charged to … Analysis>Payee Listing. QUESTIONS If you or your staff find a payment transaction which you did not authorize, you …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsUpper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… County and was established by Section 1942 of New York State Public Authorities Law. The Authority, which operates …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Wyandanch Union Free School District - Budget Review (B22-7-1)
… [read complete report - pdf] Purpose The purpose of our budget review was to provide an … 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Clifton Park Water Authority – Water Charges (2015M-247)
… of our audit was to review the Authority’s internal controls over water charges for the period January 1, 2014 … secured prior to deposit. The administrative assistant, who was involved with the processing of financial … secured prior to deposit. Designate an individual who is not involved in the processing of financial …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… January 1, 2012, through March 31, 2013. Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a special district …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223