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Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… services to Town residents. The Department is governed by an elected four-member Executive Board and five-member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… and Clinton Counties. The District, which is governed by an elected seven-member Board of Education, has … appropriations, exceeding the 4 percent statutory limit by 11.6 percentage points and appropriations were overestimated by more than $4.5 million, or 5.5 percent, from 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraNiagara Falls City School District – Fuel Accountability (2015M-178)
… July 1, 2013 through May 22, 2015. Background The Niagara Falls City School District is located in Niagara County. The … Niagara Falls City School District Fuel Accountability 2015M178 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… 2-Orleans Board of Cooperative Educational Services’ (BOCES) software management for the period July 1, 2013 … campuses throughout Monroe and Orleans Counties. The BOCES is governed by a nine-member Board of Education, … by the nine Boards of Education of the BOCES’ component school districts. Budgeted appropriations for information …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mVillage of Alden – Ambulance Service Billing and Collection (2016M-321)
… July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of approximately 2,600, is governed by an … uncollected accounts are to be handled. Consider assigning a Village employee to prepare billings or, if the service is …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… School’s budgeted appropriations for the 2012-13 fiscal year are approximately $2.6 million. Key Finding Revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Buffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… students. Budgeted appropriations for the 2014-15 fiscal year total approximately $806.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… students. Budgeted appropriations for the 2014-15 fiscal year are approximately $12.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andTown of Mentz – Board Oversight (2016M-403)
… a population of approximately 2,300. The Town is governed by an elected five-member Town Board. Budgeted appropriations … 2016 tax levy exceeded the property tax cap for that year by $4,260. The Board did not perform annual audits of the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Purpose of Audit The purpose of our audit was to evaluate internal … acceptable computer use, e-mail or internet use or breach notification. The District has not established controls over … computer use policy, which should be provided to all personnel, and a breach notification policy. Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… 12, 2014. Background The Village of Holley is located in the Town of Murray, Orleans County, and has a population of approximately 1,810. The Village is governed by a five-member Board of Trustees. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Town of New Lisbon – Financial Oversight (2013M-12)
… The Clerk also performed all aspects of collecting and recording taxes and fees paid to her office. All of these …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12Manorville Fire District – Board Oversight and Fuel (2016M-411)
… and Riverhead, in Suffolk County. The District is governed by an elected five-member Board of Fire Commissioners. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Town of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… Purpose of Audit The purpose of our audit was to review various selected financial operations and the … purchased and permits provided from the Town of Berlin to the number of tickets and permits sold and on hand. … The purpose of our audit was to review various selected financial operations and the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andTown of North East – Internal Controls Over Information Technology (2013M-31)
… year was approximately $1 million. Key Findings The Board does not have a written agreement with one of the Town’s IT … and employees on the existence of the policy. The Town does not have a disaster recovery plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… controls over selected financial operations for the period January 1, 2012 through November 30, 2013. Background The … controls over selected financial operations for the period January 1 2012 through November 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of Groveland – Fiscal Oversight (2014M-285)
… 31, 2014. Background The Town of Groveland is located in Livingston County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Chestertown Fire District – Claims Processing (2016M-387)
… properly authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. Background The Chestertown Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Bayport Fire District – Credit Card Use (2016M-394)
… is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 per card per day. Not all purchases contained documentation … Bayport Fire District Credit Card Use 2016M394 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… 1, 2015 through August 10, 2016. Background The Pittsfield Volunteer Fire Department provides fire protection for the … in Otsego County. The Department has approximately 20 volunteer members and is governed by an elected seven-member … Pittsfield Volunteer Fire Department Cash Receipts and Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and