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Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly recorded capital … 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and … the use of certain debt proceeds. The Administrator did not maintain capital project records in a manner that readily …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Gorham – Budgeting (2023M-181)
… unreasonable fund balance levels and likely levied more taxes than necessary. From fiscal years 2020 through 2022, … recorded in the TW funds instead of the TOV funds, given property taxes were levied in the TOV funds. An excessive $1.5 …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period … Background The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire … and approves claims prior to payment. The Board has not adopted a code of ethics as required per statute. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andMiddle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period … Background The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, … or independent contractor is unclear. The Board does not require the Treasurer to take an oath of office, and the …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over financial … March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 … the prior years’ accounting records. The Supervisor did not provide adequate oversight of the bookkeeper’s duties …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311County of Cortland – Departmental Operations (2013M-157)
… Purpose of Audit The purpose of our audit was to examine the County’s departmental financial operations for … December 12, 2012. Background Cortland County is located in central New York State and has a population of … year are $123.1 million. Key Findings County officials are not ensuring that various departmental operations and …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157Pine City Fire District No. 1 – Board Oversight (2017M-166)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial … State, distinct and separate from the Town of Southport in Chemung County. The District is governed by an elected … for 2017 total $153,040. Key Findings The Board did not provide oversight of the Treasurer. The Board improperly …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… The Queensbury Union Free School District is located in the Town of Queensbury and the City of Glens Falls in Warren County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mEllicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … The Ellicottville Central School District is located in the Towns of East Otto, Ellicottville, Great Valley, … Key Findings The District’s purchasing policy does not state competitive bidding threshold amounts and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Highland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … general fund balance. District relied on its general fund to subsidize operations of the school lunch fund. The Board … estimates. Adopt a formal budget process detailing how District officials should prepare the budget and monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Amherst Central School District –Financial Condition (2016M-167)
… Purpose of Audit The objective of our audit was to review the District’s management of financial activities … Background The Amherst Central School District is located in the Towns of Amherst and Cheektowaga in Erie County. The … fiscal year were $53.6 million. Key Findings The Board did not appropriately budget for certain expenditures totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Bolivar-Richburg Central School District - Financial Management (2019M-17)
… annually appropriated $500,000 of fund balance that was not used to finance operations during our audit period. As of June 30, … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Town of Eden - Real Property Tax Exemptions (2018M-231)
… and senior citizen exemptions, totaling $2.9 million, on properties with a total assessed value of $7.7 million. The … documentation as required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations … findings. Appendix C includes our comment on issues raised in the Town’s response letter. … Determine whether select …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Oswego County – Transfer Station Cash Receipts (2015M-334)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Department of Solid … September 9, 2015. Background Oswego County is located in central New York State and has a population of … $7.8 million in revenue. Key Findings Attendants did not count and record the quantity of garbage disposal …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Clifton Park Water Authority – Water Charges (2015M-247)
Clifton Park Water Authority Water Charges 2015M247
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Town of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor maintained complete and … 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion of the Village of … $1.6 million. Key Findings Revenues and expenditures were not properly accounted for resulting in taxpayer inequities. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Background The Bloomingburg Joint Fire District is a district corporation of the State, distinct and separate from the Towns of Mamakating and Wallkill located in the Counties of Sullivan and Orange, respectively. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialVestal Fire Department – Financial Activities (2014M-265)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … Vestal Fire Department is a volunteer organization located in the Town of Vestal in Broome County. The Department … approximately $75,000. Key Findings The Board did not monitor compliance with the bylaws to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Oakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over financial … 2014. Background The Oakfield Fire Department is located in the Village of Oakfield in Genesee County. The Department, … The Board’s audit of claims was ineffective. The Board did not review bank statements and canceled checks and did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187LGAC - Archive of Reports, Statements, Meeting Minutes and Financial Plans
… Statements 2019 Audited (A management letter was not issued.) 2018 Audited (A management letter was not issued.) 2017 Audited (A management letter was not … Year 2008-09 and Multi-Year Financial Plan Mid-Year Update to the Approved Budget and Multi-Year Financial Plans …
https://www.osc.ny.gov/debt/lgac/archive-reports-statements-meeting-minutes-and-financial-plans