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Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)

… Post and Riverside in Steuben County. The Department is governed by an elected four-member Board. The Department’s …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursements

Candor Fire District – Controls Over Financial Activities (2014M-268)

… The cash receipts process did not have an audit trail beginning with the initial point of cash collection to …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268

Rutland Fire District – Board Oversight (2017M-262)

… monthly reports, including budget-to-actual reports and trial balances, or compare bank reconciliations with bank …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262

Town of Liberty – Justice Court Operations (2016M-336)

… The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure defendants’ DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key Recommendations Justices should …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336

Carle Place Union Free School District – Payroll (2016M-69)

… Purpose of Audit The purpose of our audit was to review the District’s internal controls over payroll for … Key Finding Although the payroll clerk performs procedures to double check her own work, the review process should involve someone …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69

Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)

… State, distinct and separate from the Town of Wallkill, in Orange County. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reports

Buffalo Sewer Authority – Industrial Waste Section (2016M-434)

… July 1, 2015 through November 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation … Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for approximately 106,000 … Buffalo Sewer Authority Industrial Waste Section 2016M434 …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434

Pittsfield Fire District – Board Oversight (2016M-305)

… Purpose of Audit The objective of our audit was to examine internal controls over the District’s financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305

Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)

… has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Key Recommendations The …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and

Franklinville Joint Fire District – Claims Processing (2017M-141)

… of Audit The purpose of our audit was to examine the District’s claims processing procedures for the period … May 25, 2017. Background The Franklinville Joint Fire District is a district corporation of the State, distinct and separate from … Franklinville Joint Fire District Claims Processing 2017M141 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141

Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)

… to examine the Department’s processes and procedures over inmate and commissary accounts for the period January 1, 2015 … Department did not properly account for and manage inmate and commissary accounts. Neither the former nor the … current Sheriff prepared monthly accountabilities for the inmate and the commissary accounts. Department officials …

https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209

Plymouth Volunteer Fire Department – Missing Funds (2014M-50)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Department’s financial operations for the period of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50

Rye City School District – Payroll and Leave Accruals (2016M-169)

… 2016. Background The Rye City School District is located in the City of Rye, Westchester County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169

Village of Shortsville – Board Oversight (2015M-5)

… The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a population of …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5

Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)

… Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.8 million for the general, …

https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131

Village of Cambridge – Payroll (2015M-74)

… 31, 2014. Background The Village of Cambridge is located in the Town of Cambridge, Washington County, and has a …

https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74

Claryville Fire District – Budgeting Practices (2014M-59)

… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013. … separate from the Towns of Neversink and Denning located in Sullivan and Ulster Counties. The District is responsible …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59

Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)

… through January 13, 2014. Background The Hughsonville Fire District is a district corporation of the State, distinct and separate from the Town of Wappinger in Dutchess County. The District, which is governed by an elected five-member Board … Hughsonville Fire District Internal Controls Over Cash Disbursements 2014M159 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014m