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Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal controls ensure … The Company provides fire protection and rescue services to the Village and residents outside the Village pursuant to contracts with the Towns of Butler, Victory and Wolcott. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… a district corporation of the State, distinct and separate from the Towns of Rotterdam and Princetown, in Schenectady …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… The Brentwood Union Free School District is located in the Town of Islip, Suffolk County. The District, which … through 2014-15 that appropriated a total of $60.8 million in fund balance to finance operations but used only $5.6 … regarding the future purpose of $4.2 million restricted in the insurance reserve and overfunded the retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesFonda-Fultonville Central School District – Payroll (2015M-118)
FondaFultonville Central School District Payroll 2015M118
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118DeRuyter Central School District – Financial Condition (2015M-119)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … policy establishing the level of unrestricted fund balance to maintain. The Board has not formally adopted a long-term … reserve for authorized purposes and did not budget to make a required repayment to the repair reserve to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119Village of Richfield Springs – Justice Court (S9-14-1)
… collected 297 payments totaling approximately $52,000 in fines, surcharges and fees during the audit period. Key … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found a lack of segregation of duties, … Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Queensbury – Justice Court (S9-14-2)
… 16,856 payments totaling approximately $2.23 million in fines, surcharges and fees from January 1, 2012 through … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found weaknesses with the Court’s … Periodically review and reconcile the DMV pending-ticket log with the Court’s caseload activity to ensure that tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… May 31, 2016. Background The Town of Dresden is located in Washington County and has approximately 330 year-round … Key Findings The Board appropriated more fund balance in the general fund than was actually available to finance operations in 2013 and 2014. The Board has not developed a multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Ticonderoga Central School District – Financial Condition (2013M-154)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Schoharie Central School District – Financial Condition (2013M-263)
… through July 8, 2013. Background The Schoharie Central School District is located in portions of Schoharie, Albany, … Schoharie Central School District Financial Condition 2013M263 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… – pdf] Audit Objective Determine whether the Town of New Albion (Town) Town Supervisor (Supervisor) adequately … audit town New Albion …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The purpose of our audit was to assess the Authority’s payroll process for the period October 1, 2012 through … staffing at the Authority, there was no segregation of payroll-related functions. The Office Administrator performed all payroll functions with little or no supervision. There is …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Chenango Valley Central School District – Budget Review (B4-13-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … fund 2013-14 budgeted revenues and appropriations to the average of the actual results for the past two years and … The budgeted revenues and appropriations are higher than average actual results by $65,000 and $120,000, respectively. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over its … and Treasurer. Key Findings The former Treasurer was able to misappropriate approximately $22,000 from January 2009 … of claims, recording of claims, and information required to be maintained and reported to the governing body. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113SUNY Bulletin No. SU-134
… to agencies for processing stipend increases for Graduate Students in GSEU. Background Article 5, Section 5.9 … the 2006 Agreement between the State of New York and the Graduate Students Negotiating Unit provides for stipend … for eligible GSEU employees. Affected Employees SUNY Graduate Assistants and Teaching Assistants represented by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-134-april-1-2007-stipend-increase-employees-representedPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… not have written contracts with all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the Chair owns. Key Recommendations Issue press-numbered …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsAttica Central School District – Financial Management (2016M-127)
… Background The Attica Central School District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander and Darien in Genesee County; and the Town of Wales in Erie County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127LaFayette 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-387Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in Wayne County, along with parts of the Towns of Manchester and Phelps in Ontario …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland County. The District is governed by the Board of … The District has accumulated more than $16.3 million in excess funds that could be used to benefit taxpayers. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensation