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Barnard Fire Department – Financial Controls (2015M-134)

… cash receipts. The President did not appoint a Finance Committee to perform the key financial oversight duties … required annual financial reports. No Board or Committee members audited bills before they were paid. Key … all bills and claims against the Department before they are paid. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134

Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)

… is responsible for oversight and financial management. From January 1, 2011 through December 31, 2013, the … IRS Form 990 to the United States Treasury Department, as required by May 15 each year, or an annual report relating to … premium tax funds from out-of-state insurers with OSC, as required by March 1 each year. Key Recommendations Establish …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financial

Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)

… budget totaled $330,888 for the 2013 fiscal year. Key Findings We found that, while the Board established some controls, they lacked some key components to ensure that financial activity was properly … and August 31, 2013 and noted no material discrepancies. Key Recommendations Prepare and file the District’s AUD with …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financial

City of New Rochelle – Financial Condition (2014M-158)

… has a stable financial condition. The City’s general fund unassigned fund balance has increased from $1.6 million … million from fiscal years 2011 through 2013. The City’s capital projects fund and internal service fund-workers’ … they could be. Key Recommendations Continue to monitor the capital projects and workers’ compensation funds to ensure …

https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158

West Niles Fire Company – Financial Activities (2017M-205)

… determine whether the Board provided adequate oversight of Company operations to ensure financial activity was properly … 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in … with the Three Town Fire District in Cayuga County. The Company, which has an elected five-member Board of Directors, …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205

Goshen Central School District – Financial Condition (2017M-46)

… District’s financial condition for the period July 1, 2015 through January 9, 2017. Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students … to fund operations, of which $3.9 million (80 percent) was not used. The Board has not adopted a plan that addresses …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46

Niagara Wheatfield Central School District – Financial Condition (2014M-364)

… The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is governed by an … of June 4, 2014, the State owed the District $6.6 million in aid for costs associated with operating the Tuscarora …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364

Batavia City School District – Financial Condition (2016M-160)

… Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee County. The District, which operates four schools … transferred to unrestricted fund balance (where allowed by law) or to other reserves established and maintained in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160

Glens Falls Common School District – Financial Condition (2015M-66)

… The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed by an … 2014-15. The Board appropriated $154,860 of fund balance in its 2014-15 budget, causing the District’s unrestricted …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66

North Merrick Union Free School District – Treasurer’s Duties (2013M-366)

… The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is … Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed all District checks in place of the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366

Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)

… Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the Board of … The consistent overestimation of expenditures resulted in the District not using fund balance that was appropriated. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-management

Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)

… The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an … agreements with its banks to clearly prescribe the manner in which electronic or wire transfers of funds would be …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-information

Village of Pomona – Financial Condition (2015M-272)

… July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a population of … The Board does not receive audited financial statements in a timely manner. Key Recommendations Develop a plan to …

https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272

Town of Kendall – Justice Court (2013M-130)

… Purpose of Audit The purpose of our audit was to review the processes and … 2010, to February 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of approximately 2,700. The Town is governed …

https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130

Town of Coldspring – Town Clerk Operations (2013M-137)

… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2010, through … Town of Coldspring Town Clerk Operations 2013M137 …

https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137

Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)

… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s processes for recording, securing and depositing over-the-counter cash receipts for the period … District is located in the City of Auburn, Cayuga County and serves the City of Auburn, Town of Owasco and the …

https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102

Chestertown Volunteer Fire Company – Financial Operations (2017M-1)

… to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017m

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was governed by a … represented proper Department expenses, resulting in payment of personal bills belonging to the Fire Chief and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds