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Rensselaer County – Public Health Department Receipts (2013M-18)

… were adequately accounted for and remitted to Finance in a timely manner. Although an Accounting Supervisor was … cash collection process to be sure sufficient controls are in place to ensure all receipts are properly accounted for …

https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18

East Kingston Volunteer Fire Company – Financial Activities (2017M-191)

… audit was to evaluate the Company’s financial activities for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the Town of Ulster in Ulster County. The Board of … records. Establish controls to ensure that all fundraising money collected is properly recorded and deposited. … East …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activities

Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)

… residents. The Village of Youngstown and Fort Niagara State Park are also located in the Town. The Town is governed … did not follow the contract provisions when it billed the New York State Department of Parks, Recreation and Historic …

https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162

Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)

… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … Onondaga County. The Department provides fire protection to the Village of Camillus and to the Town through a fire protection contract. From January …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072

Chautauqua County – Investments and Payroll (2016M-147)

… Purpose of Audit The objectives of our audit were to review the County’s investment program and salaries and fringe … The Director of Finance did not always invest funds in accordance with the County’s adopted investment policy or …

https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147

Hewlett Bay Fire District

… 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers approximately 4.5 square miles and …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-district

Gardiner Fire District – Length of Service Award Program (2013M-265)

… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2012 through January 29, 2013. … Point System were prepared. Officials granted points for completion of training courses without any record of …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265

Seneca County – Water and Sewer Operations (2017M-4)

… 10 towns and four villages. The County is governed by an elected 14-member Board of Supervisors. Water district …

https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4

Cortland County – Public Water Supplies (2016M-318)

… Purpose of Audit The purpose of our audit was to examine the County’s oversight of public water supplies … Officials did not issue notices of violations (NOV) to PWS in three of 13 instances when operators failed to comply with regulations. Furthermore, sanitarians did not …

https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318

North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)

… and student refund checks were printed and disbursed without approval. College officials did not solicit quotes …

https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selected

Village of Atlantic Beach - Cash Disbursement (2018M-253)

… 5-524 (Village Law) authorizes certain claims to be paid in advance of audit, 14 claims totaling $380,938 were paid …

https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253

Additional Benefits after 25 Years (Sections 384[f], [g] and [h]) – Special 20- and 25-Year Plans

… 384, you will receive additional benefits for service over 25 years if your employer adopted this coverage. In addition, you must have elected the benefit within one year of your appointment …

https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-25-years-sections-384f-g-and-h

Willsboro Fire District – Financial Controls (2014M-156)

… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that financial activity was properly recorded and … and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been filed with OSC …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156

Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)

… properly deposited receipts and if disbursements were for proper Company purposes for the period March 1, 2006 through January 31, 2015. … Department. The Company, which provides fire protection for the Village and the Town of Spencer, is governed by a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-funds

Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)

… controls over the Department’s financial operations for the period January 1, 2013 through March 26, 2014. … various assistants. Revenues totaled approximately $72,000 for 2013 and expenses totaled approximately $81,500. Key … detail specific requirements that all disbursements are for valid Department purposes and supported by an invoice and …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursements

Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)

… controls over the Association’s financial activities for the period January 1, 2013 through September 30, 2014. … Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, … governed by a five-member Board. Budgeted appropriations for 2014 were approximately $192,000. Key Findings The Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015m

Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… internal controls over selected financial operations for the period January 1, 2013 through August 31, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2015 total approximately $3.3 million. Key Findings District officials used bid specifications for a purchase that may have created ambiguity as to whether …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9

Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)

… Company's internal controls over its financial operations for the period March 1, 2013 through February 5, 2015. … The Company, which provides fire protection services for approximately 3,100 Town residents, is governed by an … eleven-member Board of Directors. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $235,000. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-over