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Bolton Fire District – Credit Cards (2017M-180)
… The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the … $467,810. Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Straight Talk About Financial Planning For Your Retirement
… It includes information about your retirement benefits, as well as tips on how to develop a well-rounded financial plan. Your … two months. Include expenses that occur periodically, such as car and life insurance, and property and school taxes. … publication includes information about NYSLRS benefits as well as financial planning tips …
https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirementCity of Norwich - Capital Planning (2019M-88)
… a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 … capital assets in a timely manner. Create inventory lists of capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Your Membership Tier – State Police Plan
… join PFRS, you are assigned a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July … publication describing those benefits on our website. As of March 31, 2015, there are no active Tier 1 members …
https://www.osc.ny.gov/retirement/publications/1518/your-membership-tierTioga County – Social Service Contracts (2023M-162)
… Determine whether Tioga County (County) Department of Social Services (Department) officials adequately monitored … Determine whether Tioga County County Department of Social Services Department officials adequately monitored …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Village of Forestville – Water Fund (2012M-207)
… did not include all unpaid water bills and fees on the tax roll for the 2011-12 fiscal year. Key Recommendations … rents is complete and accurate prior to relevy on the tax roll. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… appropriations are available before funds are expended. Do not permit any fund or appropriation account to be …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Town of Newstead – Joint Highway Facility Project (2012M-260)
… Purpose of Audit The purpose of our audit was to examine the Town Board’s … 31, 2012. Background The Town of Newstead is located in Erie County with a population of approximately 11,400 … members: the Town Supervisor and four Council Members. In February 2010, the Board authorized the issuance of serial …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Inc. is located in the Town of Stafford in Genesee County and provides fire protection services to the Town … audit of the Department’s records by an independent public accountant, as required by law. Key Recommendations Ensure … all bills prior to payment. Engage an independent public accountant to conduct an audit of the Department’s finances. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises five elected … Records were incomplete because deposits were not recorded in the checkbook register and a running cash balance was not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Henry Johnson Charter School – Financial Operations (2014M-214)
… not under control of the school board, located in the City of Albany. The School, which is governed by an eight …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… annual physical inventory counts, update inventory records and take appropriate action for missing equipment, and to immediately tag IT assets and record them in the inventory system. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetVillage of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… 1, 2015 through March 31, 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in … Village of Massapequa Park Claims Audit and Leave Accruals 2017M193 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials procured goods and services in accordance with the procurement policy and applicable … Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials … March 31, 2012. Background The Town of Dresden is located in Washington County and has a population of approximately … calculation of the property tax cap limitation resulted in the Town property tax levy exceeding the cap limit by …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… Apple devices) with estimated total costs of $5,820 based on recent purchases could not be located. Ten IT assets nine … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Freeport Union Free School District – IT Asset Management (S9-22-10)
… not properly accounted for. Specifically: Four IT assets with combined costs of approximately $1,500 could not be located and were not inventoried and seven IT assets with combined costs of $2,050 were inventoried but could not be located. Fifteen IT assets with combined costs of approximately $12,500 were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Central Valley Central School District – IT Asset Management (S9-22-7)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … officials cannot assure taxpayers that money invested in IT assets has been appropriately spent or safeguarded. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Walton Central School District – IT Asset Management (S9-22-24)
… could not be physically located (one with a purchase price of $228 and nine with combined estimated costs of … Twenty-four IT assets (20 with a combined purchase/ lease price of $107,183 and four without recorded costs) were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… of audit. The Board did not use the prescribed budget format, and adopted budgets which did not include the … the claims. Prepare and adopt budgets in the prescribed format and ensure that the Treasurer provides sufficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operations