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Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… pays certain claims prior to the Board’s audit which are not statutorily authorized for payment in advance of audit. … by the Treasurer include only year-to-date information and do not provide detail for the current month’s activities. Key Recommendations Ensure that all claims have appropriate supporting documentation, and (other than …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through April 27, 2017. Background The Village of South Corning is located in the Town of Corning in Steuben County and has a population of approximately 1,100. The Village is governed by a five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… Background The Center Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which is governed by an elected five-member Board of Education, … services provided to Medicaid-eligible students because it did not obtain prescriptions, parental consent was not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mWayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… 195 million gallons (19.7 percent) in 2016, valued at approximately $405,000. The Authority did not establish a …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterMagee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… 2017. Background The Magee Volunteer Fire Department, Inc. is located in Seneca County and contracts with the Town of … fire protection services to Town residents. The Department is governed by an elected four-member Executive Board and … Service Form 990 for tax-exempt organizations. The Board is not reporting payments made to an individual performing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mWestchester County – Budget Review (B18-6-2)
… budget for the 2018 fiscal year are reasonable. Background Westchester County, adopted a total budget of approximately … Westchester County Budget Review B1862 …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Middletown Enlarged City School District – Financial Condition (2017M-245)
… effectively managed the District’s financial condition for the period July 1, 2016 through June 30, 2017. Background … has approximately 7,160 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $173.5 … $27 million of fund balance in District budgets for the last five years, but only $1.4 million was used. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Fishers Island Union Free School District – Five Point Plan (2015M-320)
… July 1, 2014 through June 30, 2015. Background The Fishers Island School District is located in the Town of Southold in … Fishers Island Union Free School District Five Point Plan 2015M320 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320East Meadow Union Free School District – Financial Condition (2015M-332)
… July 1, 2012 through August 31, 2015. Background The East Meadow Union Free School District is located in the Town of … East Meadow Union Free School District Financial Condition 2015M332 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Caledonia-Mumford Central School District – Online Banking (2016M-227)
… Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Schenectady City School District – Financial Condition (2014M-168)
… Purpose of Audit The purpose of our audit was to evaluate the … and operates 19 schools with approximately 9,600 students. General fund budgeted appropriations for the 2013-14 fiscal … general fund’s cash level was deficient, resulting in the issuance of short-term debt known as revenue anticipation …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Village of Silver Creek – Capital Projects (2017M-31)
… The Village of Silver Creek is located in the Town of Hanover in Chautauqua County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/05/19/village-silver-creek-capital-projects-2017m-31Elmira City School District – Financial Condition (2014M-348)
… to funding and use of reserves or the level of fund balance. Key Recommendations Adopt budgets that reflect the … funding and use of reserves and the appropriation of fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Village of Johnson City – Oversight of Justice Court Operations (2015M-29)
… controls over the Justice Court’s financial operations for the period June 1, 2013 through August 21, 2014. … is located in the Town of Union, Broome County, and has a population of approximately 15,000. The Village, which is … Perform monthly reconciliations and accountabilities for fine and bail accounts. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. … approximately 950 residents. General fund appropriations for the 2012-13 fiscal year totaled approximately $1.5 … The Board has not developed policies and procedures for cash receipt and disbursement duties, and the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Plattsburgh Housing Authority – Tenant Rents (2015M-260)
Plattsburgh Housing Authority Tenant Rents 2015M260
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
… June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The … by a Town Board comprising the elected Town Supervisor and four elected Board members. The Town’s 2012 budgeted … were approximately $450,000. Key Finding The Board and Supervisor did not meet their fiscal oversight …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… Determine whether: The Board and District officials effectively managed the financial condition. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… officials: Did not use competitive methods to select nine professionals paid a total of $849,696. Could have saved …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… projects to ensure goals were met and the Board took action when goals were not met. Key Findings The City of … and/or retain 1,034 and 1,270 full time equivalent (FTE) jobs and reported a total of 1,666 and 1,876 FTE jobs, respectively. The CAIDA did not monitor project …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65