Search
Cortlandville Fire Department – Internal Controls (2014M-3)
… and expenses approximately $236,850 for the 2013 fiscal year. Key Findings The Board did not implement adequate … these reports to the bank statements and canceled check images. Record all transactions in a timely manner. Comply …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Ordinary Disability – Article 14 Benefits
… you must: Be unable to perform your duties because of a permanent physical or mental incapacity; Have five years of credited service; and Be eligible for primary Social … If approved, this is a benefit equal to the greater of: One-third of your FAS or 2 percent of your FAS for each …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityHughsonville Fire Company – Financial Activities (2014M-201)
… Fund-raising deposits were less than collections in March 2013, disbursements totaling $10,515 had no supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Oswego County – County Bridge Maintenance (S9-13-8)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Niagara County – County Bridge Maintenance (S9-13-2)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2West Valley Central School District – Financial Management (2013M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations including the use of unexpended surplus funds and reserve funds for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Warwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Purpose of Audit The purpose of our audit was to review the District’s transportation and … in Orange County. The District is governed by the Board of Education, which comprises seven elected members. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesFillmore Central School District – Reserve Funds (2016M-386)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Delaware County – Third-Party Contractual Services (2014M-287)
… service providers for the period January 1, 2013 through June 9, 2014. Background Delaware County, which has a …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287West Nyack Fire District – Claims Processing (2014M-259)
… General fund appropriations for the 2014 fiscal year total $800,500. Key Findings District officials approved …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Vestal Fire Department – Financial Activities (2014M-265)
… activities for the period January 1, 2013 through June 30, 2014. Background The Vestal Fire Department is a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… process for the period January 1, 2013 through June 30, 2014. Background The North Patchogue Fire District … protection and emergency rescue services to approximately 18,000 residents. Budgeted appropriations for 2014 totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mFort Hunter Fire District – Capital Reserve Funds (2022M-202)
… manage the District’s three capital reserve funds. As a result, the Board reduced its transparency of financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Tuckahoe Union Free School District – Overtime (2023M-53)
… complete report – pdf] Audit Objective Determine whether the Tuckahoe Union Free School District (District) officials ensured overtime was properly approved, accurate and monitored. Key Findings Although overtime was properly … Adopt written policies and procedures that address how and when overtime may be incurred, and the documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… School’s budgeted appropriations for the 2012-13 fiscal year are approximately $2.6 million. Key Finding Revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position … The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, which is …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Silver Creek Central School District – Financial Condition (2015M-321)
… appropriations by an average of 7 percent each year. As of June 30, 2015, the District’s unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/silver-creek-central-school-district-financial-condition-2015m-321Stamford Central School District – Fund Balances (2016M-106)
… $9 million. Key Findings Over the five-year period ending June 30, 2015, the District’s unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Hannibal Central School District – Financial Condition (2017M-23)
… Purpose of Audit The objective of our audit was to assess the District’s financial condition … which is governed by an elected seven-member Board of Education, operates three schools with approximately 1,400 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23