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Hornell City School District - Financial Management (2019M-38)

… and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. Develop comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38

XI-A.1 Purchasing Process Overview – XI-A. Purchasing

… The purpose of this section is to provide guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial Operations REV. 12/17/2014 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overview

Delaware County – Third-Party Contractual Services (2014M-287)

… purpose of our audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. …

https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287

Delaware County – Vehicle Usage and Disposal (2014M-258)

… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles or disposal … usage. Key Recommendations Amend the vehicle policy to clearly specify which employee positions or criteria …

https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258

Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)

… the capital reserve balance was overstated by $200,790. In addition, all 45 general ledger accounts did not comply … and other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to … Appendix B includes our comments on the issues raised in the District’s response letter. 1 Refer to the Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018m

Westmoreland Central School District – State Transportation Aid (2017M-220)

… 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 the period January 1, 2008 through June 30, 2017. … the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220

Town of Waterloo – Board Oversight (2017M-110)

… 3, 2016. Background The Town of Waterloo is located in Seneca County and has a population of approximately 7,500. … $50,128 were paid from an “Employee Benefit Reserve” in 2016, which was not appropriately established. The Board …

https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110

Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)

… 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-management

Aloma D. Johnson Charter School – Leave Accruals (2017M-218)

… 2017. Background The Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the … year totaled approximately $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218

Retirement System Membership – Forest Rangers Plan

… of: Forest Ranger I; Forest Ranger II; Forest Ranger III; Assistant Superintendent of Forest Fire Control; …

https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membership

Town of Shandaken – Employee Compensation and Benefits (2017M-289)

… Purpose of Audit The purpose of our audit was to determine whether Town officials accurately compensated … through October 31, 2017. Background The Town of Shandaken is located in Ulster County. The Town is governed by an elected five-member Town Board. The Town …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289

Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)

… October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately … were accurate and complete and did not deposit receipts in a timely manner. We found that 93 percent of receipts reviewed totaling $1.47 million were deposited, on average, 35 days after receipt. The Supervisor has not …

https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263

Village of Wurtsboro – Financial Operations (2017M-71)

… The general fund borrowed an average of $95,300 from the water fund to maintain operations in the last three … duties over billing, cash receipts and disbursements, or implement compensating controls. Key Recommendations Adopt … a plan for the general fund to repay the interfund loans from the water fund. Segregate the Clerk-Treasurer’s cash …

https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71

Lake George Fire Company - Cash Receipts (2015M-216)

… $125,000. Key Findings Maintain detailed collection records and ensure that all collections are deposited timely … checks, monthly bank reconciliations and other financial records, including those of the Drill Team. Ensure that an … Treasurer’s and the Drill Team’s chief financial officer’s records is performed by the Department’s audit committee. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216

Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)

… the Board provided adequate oversight of the Department’s financial operations to ensure that assets were safeguarded … controls and adopt written policies over the Department’s financial activities. Board members typically review bills … and procedures to establish internal controls over financial activities. Audit and approve all claims prior to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financial

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over

Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)

… is inadequate and the President did not provide written disclosure of his ownership interest in a business used by …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001

Comptroller DiNapoli Releases Municipal Audits

… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits