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Hortonville Fire District – Financial Reporting (2014M-188)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 9, 2014. … Board of Fire Commissioners which is responsible for the District’s overall financial management. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Cincinnatus Fire District – Financial Controls (2014M-49)
… and reported and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. … Board of Fire Commissioners. Its general fund budget for the 2014 fiscal year totals $233,379. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Candor Fire District – Controls Over Financial Activities (2014M-268)
… The cash receipts process did not have an audit trail beginning with the initial point of cash collection to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… and separate from the Town of Johnstown, and is located in Fulton County. It is governed by a Board of Fire … record and report the District’s financial activities in the accounting system. Prepare and file the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mCity of Cohoes – Purchasing (2014M-192)
… has approximately 16,200 residents. The City is governed by the City Council which comprises an elected Mayor and six …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Pine City Fire District No. 1 – Board Oversight (2017M-166)
… the Treasurer. The Board improperly allowed the Chief and Assistant Chiefs to fuel their personal vehicles. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… fund balance policy and developing long-term financial and capital plans for the period January 1, 2016 through December … establishing a fund balance policy, a long-term financial plan and a long-term capital plan. Key Recommendations The Clerk should maintain …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101New Hope Fire Department – Board Oversight (2017M-298)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Directors provided adequate oversight of the financial activities of the New Hope Fire Department for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Village of Dansville – Water and Sewer Operations (2017M-273)
… 8, 2017. Background The Village of Dansville is located in the Town of North Dansville in Livingston County. The Village is governed by an elected … did not monitor water losses. The Board has not developed a multiyear financial and capital plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… whether Village officials ensured employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and recorded … Village of Waterville Payroll and Time and Attendance Records 2017M281 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Broome County – Financial Condition (2017M-187)
… February 23, 2017. Background Broome County, located in the central southern portion of upstate New York commonly … $2 million of available fund balance to fund operations in fiscal years 2014 through 2016. County officials have not …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187Rutland Fire District – Board Oversight (2017M-262)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… April 30, 2017. Background The Remsenburg-Speonk Union Free School District is located in the Town of Southampton in … RemsenburgSpeonk Union Free School District Procurement 2017M211 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Eden Central School District – Payroll (2017M-11)
… located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Garrison Union Free School District – Financial Condition (2016M-108)
… audit was to examine the District’s financial condition for the period July 1, 2014 through December 10, 2015. … The Garrison Union Free Central School District is located in the Town of Philipstown, Putnam County. The District, … Key Findings The District overestimated appropriations in the adopted budgets from 2010-11 through 2014-15. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)
… 1, 2014 through February 29, 2016. Background The Hastings-on-Hudson Union Free School District is located in the … schools with approximately 1,600 students, is governed by an elected seven-member Board of Education. Appropriations … to fund operations. The Board overfunded reserves by $4.7 million (88 percent of total reserves) as of June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately limited and monitored for the period July 1, 2014 through December 23, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessWest Seneca Central School District – Financial Condition (2014M-381)
… audit was to examine the District’s financial condition for the period July 1, 2009 through January 14, 2015. … funds declined from more than $4 million as of June 30, 2010 to approximately $379,000 as of June 30, 2014. Key … unexpended surplus funds, within the legal limit, so that cash is available to fund unexpected expenditures or …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… audit was to examine the District’s fuel card purchases for the period July 1, 2012 through February 28, 2014. … with approximately 3,900 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $104.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Enlarged City School District of Troy – Leave Accruals (2014M-144)
… 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and the Town of Brunswick in Rensselaer County. The … Enlarged City School District of Troy Leave Accruals 2014M144 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144