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Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… operations to ensure that assets were safeguarded for the period January 1, 2013 through January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in the … services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and expenditures totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialVillage 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)
… were accurate, supported and approved. Due to the lack of oversight, we found: Eight employees, including the former Superintendent of Schools (Superintendent) and former payroll clerk, were … resulted in potential net overpayments to nine employees of more than $1,600. Key Recommendations Consult with legal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsTown of North East – Internal Controls Over Information Technology (2013M-31)
Town of North East Internal Controls Over Information Technology 2013M31
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… Ensure required quotes were obtained for the purchase of security cameras. Adopt a procurement policy that included …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… are stored at a secure off-site location for retrieval in case of an emergency. Develop a formal disaster recovery plan …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… Purpose of Audit The purpose of our audit was to assess the Town's … and/or accumulated excessive amounts of unexpended surplus funds in the general fund and the water and sewer districts … did not review any fuel usage reports generated daily from the new computerized fuel system and did not …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253City of North Tonawanda – Financial Operations (2012M-203)
… Purpose of Audit The purpose of our audit was to review the City’s oversight of its volunteer fire companies and the City’s purchasing …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203State Comptroller DiNapoli Releases School Audits
… before payment. Stillwater Central School District – Payroll (Saratoga County) Three employees were overpaid by … because annual raises were incorrectly inputted into the payroll system as 2.4 percent instead of 2 percent. The …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1Village of Alfred – Information Technology (2017M-236)
… through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of approximately 4,200. The Village is governed by an elected five-member Board of Trustees. … IT security awareness training and that the training is updated whenever the IT policies are updated. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… and to determine whether extra-classroom activity funds were adequately safeguarded and cash receipts and … Transportation State Aid and ExtraClassroom Activity Funds 2017M182 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraAlbany County – Sexual Harassment Prevention Training (S9-23-05)
… action. Appendix B includes our comments on issues raised in the County’s response letter. … audit statewide county …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Tioga Fire District – Board Oversight (2022M-170)
… Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not always provide adequate oversight of District financial activities and did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Town of Arietta – Budgeting (2016M-308)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … January 1, 2013 through June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Greenport Union Free School District – Financial Condition (2014M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … is in compliance with statutory limits and develop a plan to reduce the surplus in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… ensure Company claims were audited on a monthly basis as required by its bylaws. The Board President (President) and … officials did not ensure collections totaling $40,084 from fundraising activities were adequately supported. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mTown of Caneadea – Fund Balance Management (2020M-145)
… Plans. As a result, the Board’s ability to know what effect financial decisions would have on future fund balance …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesParishville-Hopkinton Central School District – Financial Management (2017M-72)
… Develop a written policy that indicates the amount of funds to be reserved and how each reserve will be funded. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/16/parishville-hopkinton-central-school-district-financial-management-2017mSpringville-Griffith Institute Central School District – Financial Management (2015M-221)
… Purpose of Audit The purpose of our audit was to evaluate the financial operations of the District for the … Perform an in-depth review of interfund loans to determine the actual amount owed by each fund. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financial