Search
Monroe County - Financial Condition (2018M-179)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or unanticipated …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Village of Northville – Joint Youth Activity Program (2016M-339)
… activity’s financial activities were properly recorded and reported and collections were adequately safeguarded for the period June 1, 2014 through May 31, 2016. Background The joint youth …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Travel Advisory No. 5
… Online agencies are required to use the attachment feature in the SFS to store electronic documents in support of Travel and Expense transactions for supervisory … these requirements, the official record must be retained in a central location – e.g., the agency’s Finance Office. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseMore About This Retirement Plan – New Career Plan
… retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System … 14. The information in this publication does not apply to you. Throughout this publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New …
https://www.osc.ny.gov/retirement/publications/1515/more-about-retirement-planArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… assets for the period January 1 through December 31, 2014. Background The Arkville Fire District is a district corporation of the State, distinct and separate from the Town of Middletown, and is located in Delaware County. The District is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Walton – Incompatible Duties (2016M-309)
… controls over the receipts and disbursements processes for the period January 1, 2015 through July 26, 2016. … as the Supervisor’s bookkeeper. Budgeted appropriations for 2016 total approximately $2 million. Key Findings The … controls over the receipts and disbursements processes for the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Greenville Fire District #1 – Board Oversight (2014M-376)
… internal controls over the District’s financial operations for the period January 1, 2013 through July 10, 2014. … and did not include estimates of fund balance. Reserve funds were not properly established. Claims were paid prior … process. Review the legal requirements for reserve funds and legalize existing reserve accounts. Audit all …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376City of Lockport - Budget Review (B1-16-16)
… an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of the Laws of 2014, as … the accumulated deficits in the City's general, water and sewer funds as of December 31, 2013. The Act requires the … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 through … Key Findings The Board has not adopted written policies and procedures for ambulance service billing and collection. An outside billing agent creates billing …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Village of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the Village’s … 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Village of Suffern – Budget Review (B17-6-8)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … for adding, deleting or modifying individual access right to the financial system. District officials did not designate …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andTown of Alfred – Incompatible Duties (2021M-99)
… monitor, the bookkeeper. The Supervisor appointed the Town Clerk (Clerk) as bookkeeper which is an incompatibility of office … was not maintained. The Supervisor did not ensure the Clerk, while acting as the Supervisor’s bookkeeper, prepared …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipt and … of Hillburn is located in the Town of Ramapo in Rockland County and is governed by a three-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Boylston – Procurement (2021M-56)
… report - pdf ] Audit Objective Determine whether Town of Boylston (Town) officials used competitive methods when … in the Town’s response letter. … Determine whether Town of Boylston Town officials used competitive methods when …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Greenville Fire District - Fixed Assets (2019M-223)
… to safeguard District assets. Key Findings Although the District purchased fixed assets totaling $145,398 during … purchase date, purchase price, date placed in service and useful life. As a result, officials were not aware that … could have been sold or traded in to help offset the cost of new equipment purchases totaling $124,880. Twenty pieces …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Wading River Fire District – Gasoline Credit Cards (2017M-5)
… to use the gasoline credit cards, when and how they can use the cards and what documentation is required. Limit …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Geneva Housing Authority – Cash Receipts (2015M-160)
… 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which … deposit of all receipts. Ensure that user access rights in the accounting system and housing software are limited to …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Chestertown Fire District – Claims Processing (2016M-387)
… totaled approximately $442,000. Key Findings The Board does not perform a deliberate audit of each claim by …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Town of Southold – Financial Operations (2014M-299)
… duties. Ensure that Town officials comply with New York State General Municipal Law and the Town’s policy …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299