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Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Village of Fultonville , Town of Livonia and the Seymour Public Library District . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… provide written disclosure of his ownership interest in a business used by the Company. The Board has not adopted …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Lake George Fire Company - Cash Receipts (2015M-216)
… Purpose of Audit The purpose of our audit was to determine whether Company collections were properly … The Company, which provides fire protection services to the Village and to part of the Town of Lake George, is governed by a …
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)
… books and records. The Treasurer did not provide the Board with monthly bank statements and reconciliations. Key … of the Treasurer’s books and records. Provide the Board with monthly bank statements and reconciliations. … Hamlin …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Purpose of Audit The purpose of our audit was to determine if Department controls were adequate to ensure that financial activity was properly recorded and … and contracts with the Towns of Cameron and Rathbone to provide fire protection services. The Department is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overDelaware County – Third-Party Contractual Services (2014M-287)
… Purpose of Audit The purpose of our audit was to review the County’s policies and procedures for … without written contracts. The County passed a resolution to establish a Board of Ethics, which has not convened, and … disclose potential financial interests in contracts prior to 2014. Key Recommendations Amend the procurement policy to …
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)
… five of the six departments that we reviewed did not have written procedures. County officials did not perform … and each disposal method prior to the disposal of any County vehicles. Maintain and review vehicle logs, …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… Cash accounts were incorrectly recorded, the operating bank account balance was understated by more than $377,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mVillage of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation … as a financing source rather than using recurring revenue to finance recurring expenditures. The general fund borrowed an average of $95,300 from the water fund to maintain operations in the last three years. The Mayor and …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… is located in Ulster County. The Town is governed by an elected five-member Town Board. The Town has … health insurance buyout incentives to two employees by more than $4,900 and underpaid incentives to two employees by $1,680 during the audit period. Also, Town officials did …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Purpose of Audit The purpose of our audit was to review the School’s leave accrual activities for the … compared the 2015-16 leave balances for all 62 employees to the 2016-17 beginning leave balances recorded in the … comply. Conduct a thorough review of leave records to ensure that they are accurate and complete, review any …
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)
… Purpose of Audit The purpose of our audit was to determine whether the District applied for all State transportation aid to which it was entitled for the purchase of new buses for … Business Manager prepared and submitted State aid forms to the New York State Department of Education for the 18 …
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)
… The Board did not enter into intermunicipal agreements with the Village of Waterloo for water and sewer services … Ensure written intermunicipal agreements are entered into with any municipality for which services are to be provided …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… adequately performed the duties as chief financial officer for the period January 1, 2015 through October 2, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2.5 million. Key Findings The … has not submitted an annual accounting to the Board for fiscal years 2015 and 2016 and has not provided the …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … maintained general fund unrestricted fund balance close to the 4 percent statutory limit. The District retained an … fund balance and reserve fund balances to ensure they do not accumulate to excessive levels. Use money in the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementPUC Achieve Charter School – Board Oversight (2016M-316)
… $470,000. One of the School’s Trustees appears to have a prohibited interest in the School’s transactions with … as necessary. Consult with legal counsel to address any potential conflicts of interest. … PUC Achieve Charter …
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)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … years’ budgets. Four of the District’s reserves appear to be overfunded or contain funds that are improperly … and the use of fund balance in the annual budgets to avoid raising more real property taxes than necessary. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Niagara Falls City School District – Fuel Accountability (2015M-178)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of fuel delivered to the transportation contractors’ facilities for the period … purposes. District officials permitted the contractor to control the entire fuel accountability process. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Chautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… County. The District, which operates two schools with approximately 924 students, is governed by an elected … Ensure that Ripley CSD is properly billed in accordance with the contract. Clarify and update its policy related to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… 12, 2014. Background The Village of Holley is located in the Town of Murray, Orleans County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334