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Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Purpose of Audit The purpose of our audit was to determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the … Niskayuna No 2 Fire District Length of Service Award Program 2015M73 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… 1, 2013 through January 31, 2014. Background The Malta Ridge Volunteer Fire Company Inc. is a not-for-profit … Malta Ridge Volunteer Fire Company Inc Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialHortonville Fire Company – Financial Activity (2014M-210)
… controls over the recording and reporting of financial activity for the period January 1, 2013 through May 19, 2014. … prior to payment. Key Recommendations Compare financial activity recorded by the Treasurer with bank statements and … that the Trustees submit monthly reports of death benefit activity to the members. Establish controls over fundraising …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Riverhead Central School District – Vendor Master File (2017M-139)
… Audit The purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March 31, … written policies or procedures for maintaining the vendor master file. The District did not have any procedures in … determine whether a vendor name is already included in the master file before creating a new entry and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Dutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices for the period January 1, 2012 through November 30, 2013. Background Dutchess County (County) has approximately 297,000 residents, 20 towns, eight … Dutchess County Financial Condition 2013M370 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Erie County Water Authority – Information Technology (2018M-9)
… January 1, 2016 through October 6, 2017. Background The Erie County Water Authority is a public benefit corporation … is governed by three Board members, appointed by the Erie County Legislature. Key Findings The Authority has 696 … Erie County Water Authority Information Technology 2018M9 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… third party administrators (TPAs) who process health, dental and prescription claims on the District’s behalf to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Dunkirk City School District – Financial Management (2017M-122)
… in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Town of Angelica – Justice Court Operations (2018M-11)
… The Town is governed by an elected five-member Town Board. Court fines, fees and bail collected during the audit period … Town of Angelica Justice Court Operations 2018M11 …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… 2015 through March 31, 2017. Background The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s borders. The Town, which is governed by an elected five-member Town Board, has a …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Town of Franklin – Financial Condition (2018M-8)
… 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population … Town of Franklin Financial Condition 2018M8 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8North Warren Central School District – Financial Condition Management (2017M-197)
… exceeding the statutory limit by 13 percentage points. Tax certiorari and unemployment insurance reserves are overfunded. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… review was to determine whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year … results of our review, we found the significant revenue and expenditure estimates in the District’s proposed budget …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6Franklinville Central School District – Financial Management (2017M-49)
… 2017. Background The Franklinville Central School District is located in the Towns of Farmersville, Franklinville, … and Machias in Cattaraugus County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Eastchester Union Free School District – Financial Management (2016M-59)
… amounts for refunds of real property taxes or amounts to fund them. District officials issued debt to pay for refunds of real property taxes. The District does not have a written, comprehensive multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Margaretville Central School District – Fund Balance (2015M-55)
… unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount of … off debt, financing one-time expenditures and reducing property taxes. Develop more realistic budget appropriations based on …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Village of Hempstead – Budget Review (B7-13-13)
… review was to determine whether the significant revenue and expenditure projections in the Village’s proposed budget … liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Cambria Housing Authority – Financial Management (2015M-316)
… have evidence that it always conducted an annual income recertification for tenants. Key Recommendations Audit all … income eligibility for Authority housing and document this recertification in the tenant’s file. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Village of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Monticello’s tentative budget for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15Town of Phelps – Financial Management (2015M-70)
… 2011 through March 27, 2015. Background The Town of Phelps is located in Ontario County and has a population of approximately 7,000. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70