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Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… collections were deposited and cash disbursements were for appropriate Company purposes for the period January 1, 2015 through December 31, 2016. … Board of Trustees, elected by the Company’s membership. For 2016, revenues totaled $56,425 and disbursements totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialTown of Nanticoke – Financial Condition Management (2017M-186)
… Board effectively managed the Town’s financial condition for the period January 1, 2016 through May 15, 2017. Background The Town of Nanticoke is located in Broome County and has a population of approximately 1,600. … Town Board. General fund budgeted appropriations for 2017 totaled $399,288. Key Findings Budgeted general fund …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight … Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is … Key Recommendations Audit all claims before they are paid. The Treasurer should maintain control of her …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… - pdf] Audit Objective Determine whether energy efficiency and recycling rebates and credits were issued in accordance with program … did not adopt adequate written policies or procedures, and management did not provide sufficient oversight. …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Plattekill Library – Budgeting Practices (2017M-95)
… revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. … seven-member Board of Trustees. Budgeted appropriations for 2017 total $446,257. Key Findings The Board consistently … Develop and adopt budgets that include realistic estimates for revenues and expenditures based on all information …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Long Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… ensure that financial activity was properly recorded and reported and that Company moneys were safeguarded for the period … No. 1 is a district corporation of the State, distinct and separate from the Town of Long Lake, in Hamilton County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Bovina Fire District – Fund Balance (2015M-138)
… and separate from the Town of Bovina, and is located in Delaware County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Total Receipts – 2022 Financial Condition Report
… Revenues are affected by economic changes and changes in federal and State policies. Tax base is a measure of the … 2022 receipts; and Have increased 32.5 percent since 2018. In 2022, personal income tax receipts—the State’s largest tax … … Revenues are affected by economic changes and changes in federal and State policies …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsBatavia City School District – Information Technology Equipment Inventory (2022M-74)
… officials: Did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Did … $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key Recommendations Adopt a comprehensive written policy for establishing and maintaining controls to appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventorySouth Farmingdale Water District – Information Technology (2014M-153)
… Water District is located in the Town of Oyster Bay in Nassau County. The District, which is governed by a three-member …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Total Receipts – 2023 Financial Condition Report
… Increased Over the Past Five Fiscal Years From 2019 to 2023: Total receipts increased 38.5 percent. Tax receipts … (consumption and use) taxes: Accounted for 34.1 percent of 2023 receipts; and Have increased 21.3 percent since 2019. In 2023, personal income tax receipts—the State’s largest tax …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsTown of Ulysses - Information Technology (2021M-190)
… complete report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology (IT) systems were adequately secured …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Total Receipts – 2021 Financial Condition Report
… policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax base may force spending … Have Increased Over the Past Five Fiscal Years From 2017 to 2021: Total receipts increased 22.5 percent. Tax receipts …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsMedina Central School District - Tax Collection (2019M-151)
… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of Fishkill – Information Technology (2020M-153)
… and loss. The Board did not adopt adequate IT policies or a disaster recovery plan. Officials did not adequately manage user accounts for the network or financial application. Town employees did not comply with …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Selkirk Fire District – Procurement of Professional Services (2021M-55)
… and training, judgment, integrity and moral worth of the professional service providers as required by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Incorporated Village of Garden City – Check Signing (2021M-39)
… using their own signatures. Except for as specified in Appendix A, Village officials agreed with our … includes our comments on an issue raised in the Village’s response letter. … Determine if the Incorporated Village of Garden …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Oneonta – Town Clerk (2021M-59)
… Prepare accountability analyses. As of October 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… were not pre-approved and the Board did not authorize per diem payments of approximately $9,000 that may have been … of lodging that accepted General Services Administration rates. Key Recommendations Seek reimbursement of improper and …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Waterloo Central School District - Financial Condition Management (2019M-137)
… six reserves with balances totaling $9.6 million as of June 30, 2018, that were potentially overfunded or … and adopting budgets that include reasonable estimates of appropriations. Comply with the statutory limit for fund … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137