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Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… fire protection services for the Town of Southport, in Chemung County. The Department is governed by its officers and a five-member Board of Directors. For … to approval and ensure detailed approval is documented in the Board minutes. Adopt a code of ethics that sets forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesTown of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place over the Town’s … not established proper controls over payroll, the clerk to the Supervisor overpaid herself $13,940 for unauthorized … at $8,235 that she had not earned and was not entitled to. The Board failed to establish comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… provided proper oversight over the funding received by STE for the period January 1, 2016 through February 10, 2017. … an inter-municipal agreement between eight counties. STE is governed by a Regional Board appointed by the respective … $1 million. Key Findings The Board failed to develop clear and adequate policies and procedures or ensure that existing …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… Purpose of Audit The purpose of our audit was to determine whether the District purchased goods and … and properly audited before payment for the period July 1, 2015 through April 3, 2017. Background The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mMcGraw Central School District – Fund Balances (2017M-248)
… Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed by a … a plan for the use of excess unrestricted fund balance in a manner that benefits District residents. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248City of Troy – Financial Condition (2015M-185)
… May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately 50,130 residents. The City is governed by an elected nine-member City Council. Budgeted … 2016 budget must include an increase of approximately $1.9 in retirement appropriations, an amount which represents 10 …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January … in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of Greene and Smithville in Chenango County; the Towns of Lapeer and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mMexico Academy Central School District –Financial Management (2016M-219)
… officials effectively managed the District’s finances for the period July 1, 2014 through April 5, 2016. Background The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, New Haven, … the understanding that these budgetary revenue sources are finite. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Livonia Central School District – Software Management (2016M-293)
… million. Key Findings The Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring … applicable licenses. As of July 2016, the District did not have a disaster recovery plan in place. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Mount Sinai Union Free School District – Financial Management (2013M-227)
… June 30, 2013. Background The Mount Sinai Union Free School District (District) is located in the Town of … Mount Sinai Union Free School District Financial Management 2013M227 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Churchville-Chili Central School District – Financial Management (2015M-354)
… The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates six schools with approximately 3,900 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Board of Education and operates three schools, with approximately 1,440 students. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water accountability, claims audit … located in the Town of Oxford in Chenango County and has a population of approximately 1,400. The Village is governed … The Board did not perform an effective claims audit to ensure that transactions were properly authorized and …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCity of Elmira – Financial Condition (2017M-90)
City of Elmira Financial Condition 2017M90
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… spreadsheet for employees who were entitled to earn vacation time did not show beginning and ending balances of vacation time available. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Poughkeepsie – Parking Violation Enforcement and Collection (2016M-416)
… Purpose of Audit The purpose of our audit was to examine the Town’s parking violation … January 1, 2015 through June 30, 2016. Background The Town of Poughkeepsie is located in Duchess County and has a … Town of Poughkeepsie Parking Violation Enforcement and Collection …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-poughkeepsie-parking-violation-enforcement-and-collection-2016m-416Village of Clayville – Board Oversight (2015M-115)
… 31, 2014. Background The Village of Clayville is located in the Town of Paris in Oneida County and has a population of approximately 350. … of claims. Include all revenue and expenditure accounts in the budget-to-actual reports. Prepare and submit the …
https://www.osc.ny.gov/local-government/audits/village/2015/10/23/village-clayville-board-oversight-2015m-115Village of Liberty – Budget Review (B4-14-9)
… expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … of Liberty’s proposed 2014-15 budget totals $3.7 million for the general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9