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South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the South …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Riverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Restaurant Group, LLC (RRG), for the period May 1, 2004 to December 31, 2013. The objectives of our audit were to … of indoor and outdoor athletic and cultural facilities. In March 2004, Parks entered into a 10-year contract with RRG … in licensing fees from 2005 to 2009). Further, RRG did not submit the correct amount of licensing fees on the …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupAccounts Payable Advisory No. 60
… amendment prior to payment. If the contract amendment does not require OSC approval, agencies must still update the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractComptroller DiNapoli Releases School Audits
… School District and the Salem Central School District . "In an era of limited resources and increased accountability, … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and Reserves (Erie County) District officials did not verify that all non-original equipment manufacturer …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsCity of Norwich – Information Technology (2012M-254)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly … 5, 2012. Background The City of Norwich is located in Chenango County and has 7,190 residents. The City is … $7.6 million. Key Findings The City’s servers are not placed in secure locations. System users were granted …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Collateral Loan/Pawn Brokers
… Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn … location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and Sales Pawn brokers, or collateral loan … must report unclaimed property and sales—property and money that customers haven’t returned to claim. For help, use …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… firefighters from the three fire companies that make up the Le Roy Fire Department and is funded almost …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsVillage of Spring Valley – Financial Activities and Information Technology (2012M-180)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight activities and the … 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, … approximately $25.7 million. Key Findings The Board has not established, or reviewed and updated, policies as …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations and the use of the … 28, 2013. Background The Town of Ellenburg is located in Clinton County and has approximately 1,700 residents. The … Findings The internal controls in the Justice Court were not adequately designed and operating effectively. We found a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… were reconciled. Key Findings The Controller did not effectively manage the Treasurer’s office cash collection … Large unreconciled accounts receivable variances remained in the accounting records throughout our scope period . As … should account for all receipt numbers. Users’ access to the software collection system should be restricted to …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Corinth Central School District – Financial Condition (2015M-68)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Background The Corinth Central School District is located in the Towns of Corinth, Day, Greenfield, Hadley and Wilton … 2012-13 through 2014-15 general fund budgets were not structurally balanced because the Board routinely relied …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Town of Stockport – Disbursements (2013M-216)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Town’s … 22, 2013. Background The Town of Stockport is located in Columbia County and has a population of 2,815. The Town is … 674 checks totaling $6,257 were issued and paid but were not on abstracts, and the Town could not account for five …
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Village of Milford – Board Oversight (2018M-25)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … 16, 2017. Background The Village of Milford is located in the Town of Milford in Otsego County and has a population … Key Findings Duties performed by the Clerk-Treasurer are not segregated, and the Board does not provide adequate …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-milford-board-oversight-2018m-25New Paltz Central School District – Payroll (2021M-45)
… The District has not performed a payroll audit or payout test (e.g., requiring employees to pick up their …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… water operations for the period June 1, 2012 through July 16, 2014. Background The Village of Franklinville is located …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… examine the Department’s controls over financial activity for the period January 1, 2013 through July 29, 2014. … President and a five-member Board of Trustees. Expenses for the 2013 fiscal year were $543,185. Key Findings The … Department cash receipts, as required by the bylaws. The Ladies Auxiliary collected and deposited certain Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialMerrick Union Free School District – Financial Management (2024M-64)
… surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they consistently … Recommendations Continue reducing surplus fund balance to comply with the statutory limit. Adopt budgets that … of appropriations and fund balance that will be used to fund operations. Maintain reserves at reasonable levels. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Conesus 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 … Fire Department is a volunteer organization located in the Town of Conesus in Livingston County. The Department, … totaled approximately $10,000. Key Findings The Board has not established a system of internal controls consisting of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Purpose of Audit The purpose of our audit was to examine the Authority’s claims auditing and cash receipts … The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The … fiscal year totaled $755,829. Key Findings The Board did not ensure that an audit of claims was performed in …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receipts