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Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… and reported and that Company money was safeguarded for the period January 1, 2013 through July 10, 2014. … governed by an elected 12-member Executive Board. Expenses for 2013 totaled $222,263. Key Findings The Treasurer does …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… and separate from the Town of Williamson, Wayne County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… by a Board consisting of four officers, is located in Chenango County and provides fire protection services to Plymouth Fire … The District provides the Department with equipment and a fire house and funds the Department’s fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Village of Atlantic Beach - Payroll (2018M-254)
… activities before payment. The Board: Did not audit and approve the building permit fees paid to the building … Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll … to ensure all salary and benefits are clearly documented in the minutes and accurately presented in the budget. …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254Cincinnatus Fire District – Financial Controls (2014M-49)
… and reported and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. … Board of Fire Commissioners. Its general fund budget for the 2014 fiscal year totals $233,379. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Hortonville Fire District – Financial Reporting (2014M-188)
… was to review the District’s controls over the recording and reporting of financial activity for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Delaware, located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188New Hope Fire Department – Board Oversight (2017M-298)
… Department is affiliated with the Three Town Fire District in Cayuga County. The Department provides fire protection services in the Towns of Niles and Sempronius. The Department is governed by an elected … establish internal controls over transaction authorization and recordkeeping. The Board did not perform an annual audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Village of Dansville – Water and Sewer Operations (2017M-273)
… was to determine whether the Board effectively managed water and sewer operations for the period June 1, 2013 … The Village has approximately 4,700 residents, and 2017-18 water and sewer appropriations totaled approximately $2.5 … Findings The Board has not provided adequate oversight of water and sewer operations. The Board did not monitor water …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… whether Village officials ensured employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and recorded … Village of Waterville Payroll and Time and Attendance Records 2017M281 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Rutland Fire District – Board Oversight (2017M-262)
… The purpose of our audit was to determine whether the Board provided adequate oversight of District financial … 1, 2016 through July 31, 2017. Background The Rutland Fire District is a district corporation of the State, … which is governed by an elected five-member Board of Fire Commissioners, provides fire protection and emergency …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Town of Yates - Town Supervisor's Records and Reports (2018M-154)
… ledgers. Bank reconciliations were performed inadequately for certain accounts and not at all for others. The Supervisor did not provide: Adequate …
https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The Board has not: … records and ensure that all required reports are submitted in a timely manner. Ensure that the Treasurer annually …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54More About This Retirement Plan – Career Plan
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Career Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are …
https://www.osc.ny.gov/retirement/publications/1642/more-about-retirement-planMore About This Retirement Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Basic Retirement Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are …
https://www.osc.ny.gov/retirement/publications/1511/more-about-retirement-planTown of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… a long-term capital plan. Key Recommendations The Clerk should maintain adequate records of collections and deposit … intact and timely as required by Law. The Board should adopt realistic budgets and establish a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101Candor Fire District – Controls Over Financial Activities (2014M-268)
… 1, 2013 through June 30, 2014. Background The Candor Fire District, which is governed by an elected five-member … Candor Fire District Controls Over Financial Activities 2014M268 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… of Audit The purpose of our audit was to examine the recording and reporting of the District’s financial activity … Berkshire Fire District Recording and Reporting Financial Activity 2014M122 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mPine City Fire District No. 1 – Board Oversight (2017M-166)
… ensured that financial activity was properly recorded and reported and that District money was safeguarded for the period … State, distinct and separate from the Town of Southport in Chemung County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… April 30, 2017. Background The Remsenburg-Speonk Union Free School District is located in the Town of Southampton in … RemsenburgSpeonk Union Free School District Procurement 2017M211 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211City of Cohoes – Purchasing (2014M-192)
… March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The City is governed … by the City Council which comprises an elected Mayor and six elected councilpersons. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192