Search

I.4 Supplemental Information – I. OSC Guide to Financial Operations Overview

Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)

… and reported and that District moneys were safeguarded for the period January 1, 2013 through February 28, 2014. … elected Treasurer. The general fund budget totals $111,698 for the 2014 fiscal year. Key Findings The Board did not … 60 days after the close of the fiscal year, and provide for an annual audit of the Treasurer’s financial records. …

City of Amsterdam – Records and Reports (2013M-266)

… Purpose of Audit The purpose of our audit was to review the City’s accounting records and financial … 31, 2013. Background The City of Amsterdam is located in Montgomery County and has approximately 18,000 residents. … statements. As of September 17, 2013, the City had not yet closed its accounting records, initiated the …

Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)

… Village of Fairport Urban Renewal Agency is an independent public benefit corporation that was established to plan and …

City 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 …

Village of Allegany – Vehicle Fuel (2012M-308)

… Purpose of Audit The purpose of our audit was to examine the purchasing and … 13, 2013. Background The Village of Allegany is located in Cattaraugus County and has a population of approximately … The Board authorized the payment of more than $2,300 in gasoline purchases using fuel credit cards without …

Cassadaga Valley Central School District – Financial Condition (2013M-249)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and the use of fund balance and reserve funds for the period …

State Agencies Bulletin No. 1888

… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Dues amounts for employees who receive an increase to base salary, Increment, or Longevity Pay with an effective … deduction amount for hourly and per diem employees should have Dues (code 475) deductions at 1.3% of biweekly gross …

Conclusion – Travel and Conference Expense Management

… that will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be … of controls available to management have been discussed in this guide. They are: a travel and conference policy … Managers should use the information contained in this guide as a starting point for designing control …

True North Rochester Preparatory Charter School – Contract Management (2014M-073)

… July 1, 2011 through August 13, 2013. Background The True North Rochester Preparatory Charter School, located in … clear and concise contract language, the School does not have a firm agreement detailing what services are …

Tri-Valley Central School District – Budgeting (2014M-094)

… Education which comprises nine elected members. There are two schools in operation within the District, with …

State Agencies Bulletin No. 1974

… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Dues amounts for employees who receive an increase to base salary, Increment, or Longevity Pay with an effective … 475) deductions at 1.3% of biweekly gross salary, not to exceed $33.07 and exclude location pay and overtime. …

West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)

… Purpose of Audit The objectives of our audit were to review the District’s financial management and examine the District’s calculation and supporting …

Main-Transit Fire Department – Credit Cards (2024M-77)

… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … action. Appendix B includes our comments on issues raised in the Department’s response. … Determine whether the …

Alton Fire District – Internal Controls Over Financial Operations (2015M-96)

… The Alton Fire District is a district corporation of the State, distinct and separate from the Town of Sodus, located … Board of Fire Commissioners. The District’s 2015 general fund budget totaled $85,283. Key Findings The Board has not …

Walden Fire District – Disbursements (2014M-184)

… the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. … Board of Fire Commissioners. The general fund budget for 2013 totaled approximately $860,000. Key Findings The District did not have procedures for disbursements. The Board did not properly segregate the …

Plymouth Fire District – Controls Over Financial Activity (2014M-211)

… Purpose of Audit The purpose of our audit was to examine the District’s oversight of financial activity for … year totaled $145,078. Key Findings The Board does not have policies and procedures for cash receipts. The Board … a monthly basis and does not compare canceled check images to approved abstracts. The Board does not conduct an annual …

Conesus Volunteer Fire Department – Financial Controls (2014M-42)

… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period of January … is affiliated with the Conesus No. 1 Fire District and provides fire protection services to the Town. …

Hudson Valley Community College – Tuition and Fees (2016M-348)

… Purpose of Audit The purpose of our audit was to review the College’s … 2016. Background Hudson Valley Community College, founded in 1953 as part of the State University of New York system, is located in the City of Troy in Rensselaer County. The College is …