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Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
Determine whether Chateaugay Central School District District officials claimed State aid for nonresident homeless students
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidCity of Salamanca - Collections (2023M-131)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) collections were recorded … Determine whether the City of Salamanca City City Comptrollers Comptroller collections were recorded …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… overtime for clerical employees. Although the audit period overlaps with the pandemic timeline, which BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Village of Unadilla – Procurement (2022M-182)
… $469,283, Village officials did not seek competition for 18 purchases totaling $440,056. By not seeking … $57,898 which were subject to the procurement policy. Insurance coverage and professional services totaling $67,539. Key …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Elmsford Union Free School District – IT Asset Management (S9-22-9)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not always …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… equipment capital reserve funds to save funds for asset replacement. Key Recommendations Develop long-term capital …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Williamsville Central School District – Financial Management (2022M-193)
… report - pdf] Audit Objective Determine whether the Williamsville Central School District (District) Board of … audit school Williamsville financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Upper Jay Fire District – Board Oversight (2023M-24)
… report - pdf] Audit Objective Determine whether the Upper Jay Fire District (District) Board of Fire Commissioners … audit fire district Upper Jay board oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Schenectady City School District – Math Workbook Inventory (2023M-65)
… complete report – pdf] Audit Objective Determine whether Schenectady City School District (District) officials … Determine whether Schenectady City School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… August 31, 2016. Background The Franklin Square and Munson Fire District is a district corporation of the State, … District is governed by an elected five-member Board of Fire Commissioners. General fund budgeted appropriations for … Franklin Square and Munson Fire District NonFirefighting Vehicles 2017M20 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Chestertown 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-387Bayport Fire District – Credit Card Use (2016M-394)
… July 31, 2016. Background The Bayport Fire District is a district corporation of the State, distinct and separate … and emergency services to approximately 8,900 residents, is governed by an elected five-member Board of Fire … totaled approximately $2.1 million. Key Findings There is no record of the Board adopting the District’s credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… of $700 each to which they were not entitled. LOSAP points were not awarded in accordance with District policy, and the District did not award points for participation in miscellaneous activities in … the associated $2,100 of defined contributions. Award points in accordance with the District’s point system and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… District is a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member Board of Fire … purchases, including gas, cigarettes, groceries and other personal items. The Board did not perform a proper … Wallkill Fire District Inappropriate Payments and Purchase 2015M39 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… The Department has approximately 20 volunteer members and is governed by an elected seven-member Board of … 2015, the Department's reported revenues totaled $9,300 and expenses totaled $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight of the Treasurer's …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andNyack Parking Authority – Parking Ticket Operations (2020M-94)
… for outstanding tickets. To increase collections, consider license plate readers, instituting civil action or amnesty programs …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… officials effectively managed the District’s financial condition. Key Findings District officials did not effectively manage the District’s financial condition. The District’s financial condition declined approximately $1 million during our audit … officials effectively managed the Districts financial condition …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91Alexandria Central School District – Financial Condition Management (2020M-109)
… and adequately manage financial condition during our audit period. The District’s budgeted appropriations from 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mTown of Springfield – Credit Card Purchases (2020M-138)
… the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate … Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior Supervisor and not …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… managed the water and sewer funds’ financial condition to ensure the sustainability of current and future … during the audit period with totals ranging from $11,100 to $59,700, and are projected to have operating deficits in 2018. Four water districts also … managed the water and sewer funds financial condition to ensure the sustainability of current and future operation …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259