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Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)

… for evaluating and monitoring projects and to review its grant and loan program for the period January 1, 2014 through … Industrial Development Agency Project Monitoring and Grant and Loan Program 2015M85 …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-project

Baldwin Union Free School District – Non-instructional Overtime (2017M-128)

… approximately $68 million for the 2016-17 fiscal year, or 54 percent of the general fund budget, of which $9 million …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128

Village of Alfred – Information Technology (2017M-236)

… plan. The Village did not provide adequate IT security training to employees. Key Recommendations Develop and adopt … necessary Village personnel receive IT security awareness training and that the training is updated whenever the IT policies are updated. …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236

Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)

… Purpose of Audit The purpose of our audit was to assess whether the … Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227

Fabius-Pompey Central School District – Information Technology (2016M-237)

… Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six … and servers to display a banner when users attempt to log on. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237

Village of Victor – Financial Management (2015M-166)

… policies and procedures governing the budget process or a fund balance policy establishing the level of fund … multiyear financial plan. The Board did not conduct or provide for an annual audit of the Treasurer’s records and … a comprehensive multiyear financial plan. Annually audit, or engage the services of an independent public accountant to …

https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166

Village of Cohocton – Cash Receipts (2015M-63)

… were $594,527. Key Findings The Board did not review or certify the relevy list. The Board did not audit the … annual audit of the Treasurer’s financial records, or engage the services of a certified public accountant or public accountant to conduct the audit. Issue duplicate …

https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

… the Board had not defined the rate or percentage of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were unable to determine …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16

Town of Worth – Financial Operations (2014M-323)

… engine for a highway department vehicle from the Highway Superintendent, which created a conflict of interest. Key …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323

Town of Louisville – Water User Charges (2015M-44)

… The Board did not adequately segregate financial duties or provide sufficient oversight of billing, collecting and … is designated to record adjustments. There is no review or prior approval required for adjustments to be made in the … Segregate the duties of billing, collecting and recording or provide for oversight when adequate segregation is not …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44

Town of Hebron – Fiscal Oversight (2015M-59)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over financial operations for the period January 1, 2014 through … The purpose of our audit was to review the Towns internal controls over financial operations for the period January 1 2014 through …

https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59

Brasher Falls Central School District – Financial Condition (2019M-158)

… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Town of Red Hook - Financial Condition (2018M-171)

… year-end fund balance increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted a fund … expenditures. The policy did not define the time periods or means for which fund balance will be used and replenished. The Board has not formalized or adopted comprehensive multiyear financial and capital …

https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171

Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)

… receipts for three clubs totaling $37,911. However, none of these clubs maintained sufficient documentation to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018m

Riverhead Charter School – Debit Cards (2017M-254)

… 28. 2017. Key Findings The Board did not establish a comprehensive policy for debit cards to help ensure all … orders to indicate prior approval or any indication that the Board reviewed charges. Although the School is … Board intends to continue the use of debit cards, adopt a debit card policy that describes the types and …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254

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