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Town of Pendleton – Capital Projects (2024M-72)
… a result, the Supervisor and Board were unaware of total project costs, and the Board could not effectively monitor … Specifically, the Supervisor and Board did not: Establish project scope, timelines, cost or funding sources for any of the Town’s five projects. Prepare detailed project budgets for each project. Transparently communicate …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Seaford Fire District – Length of Service Award Program (2014M-319)
… Program (LOSAP) for the period January 1, 2013 through March 31, 2014. Background The Seaford Fire District is a … year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State General … the records maintained for activities performed under the point system were accurate and complete. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… January 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit … West Fort Ann Volunteer Fire Company Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overTown of Pamelia – Financial Management (2015M-276)
… our audit was to evaluate the Town’s financial management for the period January 1, 2014 through March 31, 2015. … has eight water special districts. Budgeted appropriations for 2015 totaled approximately $1.5 million. Key Findings The … district fund has had a deficit unrestricted fund balance for the past three years. The Board did not develop a …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… a process to periodically review projects that fall short of their job creation goals and determine whether or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectTown of East Greenbush – Justice Court Operations (2016M-60)
… operations for the period January 1, 2014 through June 30, 2015. Background The Town of East Greenbush is located in … operations for the period January 1 2014 through June 30 2015 …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… The Niagara County Industrial Development Agency is an independent public benefit corporation created under New York State General Municipal Law. The IDA is governed by a Board of nine members who are appointed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectHortonville Fire Company – Financial Activity (2014M-210)
… or conduct an annual audit of the Treasurer’s records. Death benefit payouts and grant activities were not … Ensure that the Trustees submit monthly reports of death benefit activity to the members. Establish controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… January 1, 2013 through June 6, 2014. Background The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a … East Aurora Volunteer Fire Department Inc Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialKeeseville Volunteer Fire Department – Financial Operations (2017M-100)
… received or deposit money received from fundraisers and lounge sale, and deposits totaling approximately $158,300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsIslip Housing Authority – Cash Disbursements (2017M-167)
… The purpose of our audit was to examine the Authority’s cash disbursement procedures for the period July 1, 2015 … composed of five members appointed by the Town, plus two tenant members elected by the tenants. Operating … was on leave, the account clerk applied the Director’s electronic signature to the general disbursement checks. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Dunkirk City School District – Financial Management (2017M-122)
… May 25, 2017. Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk … operates six schools with approximately 2,000 students, is governed by a seven-member Board of Education. General …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims process for … October 31, 2016. Background The Hillside Public Library of New Hyde Park (Library) is a school district public … Hillside Public Library of New Hyde Park Claims Processing 2017M175 …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Alfred – Information Technology (2017M-236)
… acceptable use of IT assets and the backing up of critical data. The Village did not have a recovery plan or breach notification plan. The Village did not provide adequate IT security training to employees. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that fund balance was … balance policy that establishes the level of fund balance to be maintained. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… For the period 2015 through 2017, $52,550 in Foreign Fire Insurance (FFI) revenue was received. Key Findings The Board … or monitored. The Treasurer did not maintain accurate accounting records or prepare and provide the Board with … activities. The Treasurer should maintain accurate accounting records and provide reports to the Board. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Washington County – Procurement (2017M-224)
Washington County Procurement 2017M224
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… The purpose of our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, … have not provided employees with written procedures over payroll. District officials did not adequately segregate payroll duties or establish sufficient compensating controls. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Franklinville Central School District – Financial Management (2017M-49)
… of Farmersville, Franklinville, Humphrey, Ischua, Lyndon and Machias in Cattaraugus County. The District, which is … portion was actually used to finance operations. The Board and District officials have allowed unrestricted fund balance … written policy or plan for establishing, funding and using reserve funds. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… 2015. Background The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell … which operates one school with approximately 400 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35