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Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… Arkville Fire District is a district corporation of the State, distinct and separate from the Town of Middletown, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Vestal Fire Department – Financial Activities (2014M-265)
… activities for the period January 1, 2013 through June 30, 2014. Background The Vestal Fire Department is a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265What is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school … levy limit; and whether they plan to stay within the Tax Cap. Local government boards must pass a local law or …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire … Records were incomplete because deposits were not recorded in the checkbook register and a running cash balance was not … and include these along with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period … Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, … and approves claims prior to payment. The Board has not adopted a code of ethics as required per statute. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andHamlin 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-financialConesus No. 1 Fire District – Internal Controls (2014M-46)
… Purpose of Audit The purpose of our audit was to ensure that District controls were adequate to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Cleveland Hill Union Free School District – Financial Management (2017M-235)
… with the statutory limit and develop a plan to use excess funds in a manner that benefits District residents. Transfer any excess reserve funds to unrestricted fund balance (where allowed by law) or …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During the past … million to $5.54 million). The District allocated most of this fund balance increase to its reserve (restricted) …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… accounts were incorrectly recorded, the operating bank account balance was understated by more than $377,000 and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… took action when goals were not met. Key Findings The City of Albany Industrial Development Agency (CAIDA) did not … goals. Key Recommendations The Board should: Monitor the new project evaluation and assistance framework (framework) … C includes our comments on issues raised in the IDA’s response letter. … City of Albany Industrial Development …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… in our initial report, Forensic Audit of Select Payroll and Overtime Practices and Related Transactions (2010-S-60). Background Our initial … that these practices cost Metro-North $991,208 in overtime and $216,128 n regular pay, and enriched certain staff and …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followState Agencies Bulletin No. 1040
… Purpose To inform agencies of the elimination of Advanced Earned … appearing on the Tax 113 Control-D report Effective Date(s) Administration paychecks dated January 5, 2011 … insert a row on the employee Federal Tax Data page and change the Earned Income Credit field by checking the “Not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1040-elimination-advanced-earned-income-tax-credit-aeitcControls Over Cash Advance Accounts (Follow-Up)
… Parks needs their advance accounts and whether the money is properly accounted for and used for appropriate business …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/controls-over-cash-advance-accounts-followOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… 2014. Background The Oakfield Fire Department is located in the Village of Oakfield in Genesee County. The Department, which is governed by an … of the Department’s financial operations, which resulted in the misuse of funds and unaccounted-for raffle proceeds. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… transfers are in compliance with the City’s charter and do not exceed fund surplus amounts. Ensure a deliberate and …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… through August 13, 2014. Background The City of Lackawanna is located in Erie County and has a population of approximately 18,000. The City is governed by an elected Mayor and an elected five-member …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Oxford Academy and Central School District – Financial Management (2016M-6)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for … with appropriated fund balance that will not be used to fund operations. … Oxford Academy and Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6PUC Achieve Charter School – Board Oversight (2016M-316)
… through March 30, 2016. Background The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by local, State and federal resources that is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Pleasantville Union Free School District – Financial Condition (2015M-311)
… September 10, 2015. Background The Pleasantville Union Free School District is located in the Village of … District has not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311