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Hoosic Valley Central School District - Financial Management (2018M-238)
… complete report - pdf] Audit Objective Determine whether District officials effectively managed the District’s financial condition. Key Findings The Board … million or 11.3 percent from 2015-16 through 2017-18. The District’s recalculated unrestricted fund balance ranged …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Cortland County - Claims Audit and Check Printing (2018M-247)
… software to enter disbursements and apply the Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did not control his signature during check printing. Key Recommendations The … according to job duties. The Treasurer should: Control his signature when it is applied to prepared checks. Discontinue …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… check collections totaling $26,751 were not deposited in a timely manner. The Department’s audit committee did not audit the Treasurer’s records as required in the bylaws. Key Recommendations Perform all of the … that collections are documented, safeguarded and deposited in a timely manner. Review the Treasurer’s books and records …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialHerkimer County Community College - Procurement (2019M-186)
… procedures and is not communicated to all College staff involved in the purchasing process. The purchasing … purchasing policies and procedures are distributed to all staff involved in the purchasing process. Ensure that College …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Town of Moriah - Leave Accruals (2019M-168)
… As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in overpayments totaling $2,288. We found that, as of May 31, 2019, the 15 employees’ leave accrual balances … overpayments and take appropriate action to recover those funds. Ensure the errors in the leave accrual records, as …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… audit was to examine the District’s financial operations for the period January 1, 2009 through July 24, 2014. … Volunteer Fire Department. Budgeted appropriations for 2014 totaled $229,350. Key Findings The Board failed to … appropriate oversight of financial operations. Seek reimbursement from the Treasurer for the amounts …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… the Treasurer filed the required Annual Financial Reports (AFRs) in a timely manner. Key Findings The Board did not … properly audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve … as required. Ensure the Treasurer filed the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mYork Fire Department – Controls Over Financial Activities (2014M-112)
… Purpose of Audit The purpose of our audit was to examine the recording and reporting of the Department’s … Livingston County. The Department contracts with the Town to provide fire protection and rescue operations. The … that the Treasurer provide an annual financial report to the members. The Board did not review or approve bills …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Board provided the fire chief with an annual stipend for mileage incurred while responding to fires but did not have … Require the fire chief to submit itemized claims for mileage reimbursement. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Cincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established … and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… system access is granted to employees appropriately and prohibit employees from modifying their own time records. …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276Town of Erwin – Justice Court (2017M-266)
… Department of Motor Vehicle (DMV) reporting errors and tickets eligible for DMV’s Scofflaw Program. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Parkland Alienation (2014-MS-5)
… compliance with their Parkland Alienation legislation for the period January 1, 2011 through December 31, 2013. … convey parkland to a non-public entity, or to use parkland for another purpose, the municipality must receive prior … appraised fair market value of the lands being alienated for the purchase of additional parkland. Key Findings Five of …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Hempstead Union Free School District – Management of District Resources (2014M-253)
… controls over the management of District resources for the period July 1, 2011 through March 31, 2013. Background The Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The … procedures or scheduled sufficient meetings to ensure that all of its decisions and deliberations are performed in a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Claryville Fire District , Town of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal … P DiNapoli today announced his office completed audits of the Claryville Fire District Town of Niskayuna Town of …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… The annual Schedule of Expenditures of Federal Awards, which displays … cash management procedures for Federal funds. The annual schedule also includes Federal financial assistance programs … following non-cash benefit programs are included in the Schedule of Expenditures of Federal Awards: 10.542 Pandemic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… 2012 through February 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County … Village of Red Creek Board Oversight of the ClerkTreasurer and Water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Newark School District Public Library – Board Oversight (2014M-54)
… not allowed by law, putting Library resources at a greater risk for loss. The Board has not adopted a procurement policy … enough funds to cover payroll, payroll taxes, health insurance premium, and fees for its services. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of … had been audited. One claim, totaling $48,998, was for a truck that had no documentation to show the purchase was … only those user permissions that are essential for her job duties. Periodically produce and review activity logs …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-and