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Genesee County – Purchasing (2015M-241)
… which has approximately 60,000 residents, is governed by an elected nine-member Legislature. Budgeted …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… and reported and that Department money was safeguarded for the period January 1, 2013 through June 6, 2014. … to the bylaws, a 13-member Fire Council is responsible for the Department’s overall financial management. The Department’s expenses for 2013 totaled $115,144. Key Findings The Council does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialTown of Red Hook - Financial Condition (2018M-171)
… [read complete report - pdf] Audit Objective Determine whether the Board … 2018, the Board adopted a fund balance policy that allowed for unexpended surplus funds of up to 70 percent of annual … The policy did not define the time periods or means for which fund balance will be used and replenished. The …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Village of Rushville - Board Oversight and Information Technology (2018M-118)
… a loss of approximately $62,000. Designate an official to certify payroll. Develop proper IT controls. Key … and have initiated or indicated they planned to initiate corrective action. 1 New York General Municipal …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Portville Central School District - Financial Management (2018M-245)
… to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund … reserve balances to reasonable levels and use reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. Background The West …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overTown of Pamelia – Financial Management (2015M-276)
… The Town of Pamelia is located in Jefferson County and has a population of approximately 3,160. The Town, which … Board did not develop a comprehensive multiyear financial and capital plan. The clerk does not maintain detailed revenue and expenditure subsidiary ledgers or a general ledger to …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Seaford Fire District – Length of Service Award Program (2014M-319)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over its Length of Service … officials did not implement standards and procedures to ensure that the records maintained for activities … Review and amend the District’s point system to ensure it is consistent with GML. Ensure that the point …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Town of Johnsburg – North Creek Water District Charges (2023M-51)
… The lack of effective management of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in water revenues it was entitled to . Officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)
… Knolls Union Free School District’s (District’s) Board of Education (Board) and officials effectively managed the … the District had a deficit general fund balance in each of the last five fiscal years, averaging more than $2.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-conditionSandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Village of Victor – Financial Management (2015M-166)
… and the levels of unrestricted fund balance and reserve funds to maintain. Develop, adopt, monitor and periodically …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Village of Brookville – Board Oversight (2015M-45)
… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a population of approximately … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Watertown Fire District – Procurement (2022M-155)
… at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Truxton Fire District – Board Oversight (2022M-123)
… the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s … records. Ensure the Treasurer provided financial reports to the Board or filed the District’s required annual update … Board members attended the mandatory training, they would have better positioned themselves to oversee the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123City of Jamestown – Financial Condition (2016M-298)
City of Jamestown Financial Condition 2016M298
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298About the Common Retirement Fund – What Every Employer Should Know
… with the Common Retirement Fund (Fund), which holds and invests the money used to pay NYSLRS benefits. New York … For the fiscal year ended March 31, 2022, the fiduciary net position (the net assets at fair value) represented … Retirement System (ERS) and 98.66 percent for the Police and Fire Retirement System (PFRS). This is an increase …
https://www.osc.ny.gov/retirement/employers/partnership/about-common-retirement-fundTown of Stephentown – Records and Reports (2012M-209)
… and up-to-date accounting records, nor have monthly bank reconciliations been performed during our entire audit … in a timely manner. Perform complete and accurate monthly bank reconciliations and ensure that any differences …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Town of Marathon – Claims Audit Process (2022M-124)
… been paid for inappropriate purposes. In our sample of 100 claims totaling $203,349: 68 claims totaling $116,411 … New York State Office of General Services contract pricing option. Key Recommendations Audit all claims submitted for …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Town of Smyrna – Claims Audit Process (2022M-161)
… not always properly audit claims prior to approving them for payment. We reviewed 173 claims totaling $338,876 and … to authorize the payment in advance of the audit of claims for utility services. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161