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Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
Schoharie County Stream Restoration Project and Contract Process 2015M87
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… The Board failed to adopt comprehensive written guidance on credit card usage combined with the Department officials’ … ensure the Department’s accounting records were audited on an annual basis by a CPA, as is required by the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… detailing any business interests; however, the County does not unseal and review the financial disclosure forms or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programOrdinary Death Benefit – Special 20- and 25-Year Plans
… benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Contract Advisory No. 26
… on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department or agency thereof where competitive bidding is required by statute, rule or regulation shall contain the … department or agency thereof, where competitive bidding is not required by statute, rule or regulation may contain, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… other places, Dallas, Texas; Indianapolis, Indiana; Las Vegas, Nevada; and Nashville, Tennessee. $32,093 for service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls over recreation … information technology for the period February 1, 2009, to June 5, 2013. Background The Town of Wheatfield is located … policies and procedures over the IT system, including a computer use policy and adequate controls over computer …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently overestimated … as required. As a result, the District was not transparent with taxpayers and has levied more taxes than necessary. Key Recommendations Reduce surplus fund balance to comply with the statutory limit. Reduce the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… The Town of Hempstead Sanitary District No. 1 is located in the Town of Hempstead, Nassau County. The District, which … do so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did not file 2012-14 annual … with OSC, and 2012-13 financial records were not audited in a timely manner. Key Recommendations Enforce the CBA’s …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Wallkill Central School District – Claims Auditing (2023M-52)
… budget appropriations, which could result in budget lines being overspent. 58 totaling $1.6 million did not have … corrective action. Appendix B includes our comments on certain issues officials raised in their response. … audit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Town of Minetto – Financial Condition (2013M-284)
… condition of the general, highway and lighting district funds has diminished in recent years, resulting in fiscal … stress. As of December 31, 2012, the general and highway funds reported unexpended fund deficits of $24,853, and … and the lighting district fund had unexpended surplus funds of only $2,598. The Board does not receive monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Town of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. … Town of Big Flats Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Housing Authority Administrative Expenditures (2016-MS-2)
… November 25, 2015. Background Housing authorities are public corporations that generally provide affordable housing … incomes. Housing authorities around the State manage both public housing units and Section 8 housing vouchers. Each …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… 2013. Background The Mount Pleasant Cottage School Union Free School District is a special act school district located … accounting records. … Mount Pleasant Cottage School Union Free School District Financial Condition 2013M360 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialMaine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Over the past three years, District officials have tried to maintain the same level of programs and services while … Key Recommendations Reduce reliance on fund balance as a financing source and evaluate recurring revenue sources …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… authorize disbursements. As a result, payments were made for unsupported, duplicate and/or improper claims. Village … all claims contained adequate supporting documentation for 140 purchases totaling $44,547. Ensure the Village’s procurement policy was followed for three purchases totaling $19,179. Document whether claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … or Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14