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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

Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)

… and separate from the Town of Johnstown, and is located in Fulton County. It is governed by a Board of Fire … The 2012 Annual Update Document was filed with the Office of the State Comptroller 152 days late. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014m

City of Lockport – Cash Flow (2014M-195)

… serves approximately 21,100 residents. It is governed by a Mayor and an elected Common Council. The City’s budgeted …

https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195

City of Cohoes – Purchasing (2014M-192)

… or purchased from State contracts as per General Municipal Law, and others did not receive competitive quotations as per … with the City’s procurement policies and General Municipal Law when procuring goods and services. …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192

County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)

… governed by an elected 14-member Board of Representatives. It uses trust and agency funds to account for assets held in …

https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041

True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)

… 2013. Background The True North Troy Preparatory Charter School, located in the City of Troy, is governed by a Board … of Trustees which comprises seven voting members. The School was established in 2008 under SUNY authorization and … 300 students in kindergarten through eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013m

Rockland County - Budget Review (B17-6-16)

… Purpose of Review The purpose of our budget review was to determine … the significant revenue and expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and …

https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16

Town of Dannemora – Part-Town Activities (2017M-215)

… Purpose of Audit The purpose of our audit was to determine whether Town officials properly allocated revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 … Key Recommendations Establish a PT general fund and use it to account for PT general activities. Review statutory …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215

Town of Union Vale – Procurement and Information Technology (2017M-172)

… for Internet use; we found numerous instances of personal Internet use. Key Recommendations Revise the … software and review web usage logs for unauthorized personal Internet use. …

https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172

Village of Dansville – Water and Sewer Operations (2017M-273)

… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed water and … The Board should develop policies and procedures related to the water and sewer billing and collection process that … investigate and correct the causes of water loss due to leaks if it is cost-effective to do so. The Board should …

https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273

Remsenburg-Speonk Union Free School District – Procurement (2017M-211)

… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with it its procurement policy and applicable … Remsenburg-Speonk Union Free School District is located in the Town of Southampton in Suffolk County. The District, …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211

Village of Sylvan Beach – Board Oversight (2013M-34)

… Purpose of Audit The purpose of our audit was to review the Village’s processes for … June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida … Village of Sylvan Beach Board Oversight 2013M34 …

https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34

Bayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)

… of our audit was to determine whether the Library’s leave records were accurate and whether the Library used … Public Library is an autonomous entity, chartered by the State Board of Regents, located in the Town of Brookhaven in … were $2,136,752. Key Findings Employee leave accrual records were not accurate. Competitive methods were not …

https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013m

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