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Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that assets were safeguarded for the period January … Board of Directors, provides fire protection services to the Towns of Hamlin, Kendall and Clarkson. For 2013, …
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)
… and reported and that Department funds were safeguarded for the period January 1, 2013 through December 31, 2014. … The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and … by an elected five-member Board. The Department’s revenues for 2014 included $94,000 for fire protection services. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overVillage of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
audit village east syracuse
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Brocton Central School District – Financial Management (2023M-44)
… pdf] Audit Objective Determine whether the Brocton Central School District (District) Board of Education (Board) and … District officials raised in their response. … audit school brocton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Village of Solvay – Financial Management (2023M-49)
… $9 million and cash declined from $4.1 million to $1 million. Officials also did not: Maintain up-to-date records or provide adequate financial reports to the Board. Take action to ensure electric fund revenues …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49Mexico Academy Central School District – Procurement (2023M-75)
… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did … totaling $17,762 and did not maintain documentation to justify they used a sole source provider for the purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Town of Vestal – Capital Acquisitions (2013M-78)
… January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. … multiyear capital plan or a long-term financing plan in place. Town officials relied on annual requests from … Town’s outstanding debt more than doubled, from $9 million in 2002 to over $18 million in 2012. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… and December 31, 2021, the District paid a third-party vendor (vendor) $54,996 to process the District’s Medicaid claims. However, officials did not provide the vendor with all of the documentation needed for the vendor to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Village of Waterford – Board Oversight (2022M-70)
… of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: Establish compensating controls to address the lack of …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70XIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… reporting system in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital … Accounting System (the system), maintained by the Office of General Services (OGS), was significantly improved and … practical in our ACFR presentation for the recording of capital assets. The implementation of GASB 34 necessitated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationChateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… and submit them to SED. Monitor the homeless eligibility list and submit eligible claims for reimbursement in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidTown of Rodman – Town Clerk/Tax Collector (2023M-85)
… However, the collections were not always deposited or remitted in a timely manner. In addition, the Clerk did … an increased risk that collections could have been lost or stolen. In addition, money not remitted in a timely manner … Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections totaling $48,271 within the …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… the financial condition of the Village’s water and sewer funds for the period June 1, 2009 through September 12, 2014. … $1.78 million. Key Findings The water and sewer funds relied on interfund advances from the general fund to …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not Board-approved. Eight … those funds. Establish comprehensive written procedures for processing and monitoring separation payments and leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… totaling $2.4 million could cover expenditures for retirement contributions for at least nine years, workers’ …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mVillage of Pelham – Information Technology (2016M-410)
… provider identifying the specific services to be provided or the vendor’s responsibilities. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Town of Erin – Town Clerk and Justice Operations (2016M-315)
… June 17, 2016. Background The Town of Erin located in Chemung County and has a population of approximately 2,000. The Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315Town of Berkshire – Justice Court Operations (2016M-425)
… of our audit was to review the internal controls over the Court’s financial activity for the period January 1, 2015 … by a five-member elected Town Board, maintains a Justice Court, which has one appointed Justice. Two Justices served … a newly appointed Justice took office January 1, 2016. The Court reported collecting approximately $6,800 in fines and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… Key Findings District officials have depleted unexpended fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has required annual transfers from the general fund. Controls over cafeteria cash collections are weak. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of Greenport – Town Clerk Operations (2017M-3)
… activities and did not provide for an annual audit of her records. Key Recommendations Issue press-numbered …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3