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Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected … as a proper Company purpose. Key Recommendations List in the Company minutes, the bills approved for payment by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialCity of Amsterdam – Records and Reports (2013M-266)
… accounting records and financial condition for the period June 1, 2011 to March 31, 2013. Background The City of Amsterdam is located in Montgomery County and has approximately 18,000 residents. The City is governed by a Mayor and Common …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… enforced or monitored. The Town has one bank it uses for online transactions but does not have a sufficient written online banking agreement. Key Recommendations Adopt budgets … IT policies. Ensure that the Town has a sufficient written online banking agreement. … Town of Canandaigua Fund Balance …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109City of Rye – Boat Basin Fund (2013M-289)
… Purpose of Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 through June 30, 2013. Background The City …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… Purpose of Audit The purpose of our audit was to review the Town’s financial … to December 31, 2012. Background The Town of Summerhill is located in Cayuga County and has approximately 1,200 residents. The Town is governed by the Town Board, which comprises four elected …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … services and funds projects related to the conservation of soil and water resources, the improvement of water quality …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overVillage of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … reduce future tax levies. Attend local government training on fiscal oversight and accounting. … Village of Spencer …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Village of Munnsville – Financial Operations (2012M-239)
… has not filed the required annual financial report with OSC on a timely basis. The Board did not audit, or cause …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… is backed up. Routinely generate and review the financial system audit logs to monitor user activity, including the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlinePember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum … April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The Library/Museum is governed by a nine-member Board. The Library/Museum’s …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Big Flats – Financial Management (2013M-170)
… did not develop and adopt accurate budgets that were based on realistic estimates of revenues and expenditures. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Town of Covington – Town Supervisor (2013M-371)
… 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Whitney Point Central School District – Information Technology (2023M-179)
… Audit Objective Determine whether Whitney Point Central School District (District) officials adequately managed nonstudent … letter. … Determine whether Whitney Point Central School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Real Estate Portfolio
… (Authority) provides public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioVillage of Washingtonville – Financial Condition (2013M-346)
… update the plans to ensure that its decisions are based on the most accurate and up-to-date financial information. … …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… purpose of our audit was to review the Board’s oversight and the Town’s various cash receipts and disbursements processes for the period January 1, 2013 … of the ensuing year’s budget. These fund balances are excessive. The Board did not audit any claims from the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Software Management (2015-MR-3)
… [pdf] and, Monroe Community College [pdf] . Purpose of Audit The purpose of our audit was to assess software management and website, … Background Software management and website security are of particular importance to larger local governments, such as …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Central Islip Union Free School District – Financial Management (2013M-380)
… realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Town of Sheridan – Shared Services Costs (2023M-74)
… of Town taxpayers. Town officials generally agreed with our recommendations and have initiated corrective …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Town of Lincoln - Town Clerk (2023M-31)
… report – pdf] Audit Objective Determine whether the Town of Lincoln (Town) Town Clerk (Clerk) properly accounted for, … money could be lost or misappropriated. For example, as of April 13, 2022, the former Clerk could not account for … her office with no supporting records showing the source of the funds. Record 44 checks totaling $4,320 in the …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31