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Western New York Maritime Charter School – Financial Operations (2015M-124)

… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the … Western New York Maritime Charter School Financial Operations 2015M124 …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124

Village of Old Westbury – Justice Court (2017M-64)

… 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North … Village of Old Westbury Justice Court 2017M64 …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64

Elmira City School District – Financial Condition (2014M-348)

… details related to the various reserves’ purposes, use or funding. The District’s multiyear financial plan does not … include information related to funding and use of reserves or the level of fund balance. Key Recommendations Adopt … the District’s actual needs based on historical trends or other identified analysis. Adopt a comprehensive reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348

East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)

… 2012 through August 30, 2013. Background The East Quogue Union Free School District, which is governed by an elected … East Quogue Union Free School District Selected Payroll Practices and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and

Johnstown Public Library – Cash Receipts (2014M-304)

… the internal controls over the Library’s cash receipts for the period January 1, 2013 through May 31, 2014. … Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately … by a 15-member Board of Trustees appointed by the City Mayor. Budgeted appropriations for 2014 totaled approximately …

https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304

Town of South Bristol – Financial Management (2015M-140)

… of our audit was to review the Town’s financial operations for the period January 1, 2014 through May 20, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 are approximately $2.1 million. Key Findings The … multiyear financial plan to establish long-term objectives for funding long-term needs. Annually audit or cause the …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140

Town of Yorkshire – Financial Management (2021M-109)

… maintain reasonable levels of fund balance or properly plan for equipment replacement. The Board: Consistently … Financial Plan, Capital Plan, Fund Balance Policy, or Reserve policies. Key Recommendations Adopt annual budgets … financial and capital plan and written fund balance and reserve policies. Except as indicated in Appendix A, Town …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109

Chenango County Probation Department – Restitution Payments (S9-20-3)

… the court when a probationer violated the court order or disburse victim restitution payments appropriately. As a … are not receiving payments to which they are entitled or are experiencing significant delays. Officials did not … officials did not make undisbursed restitution payments or maintain sufficient undisbursed restitution records. Key …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/chenango-county-probation-department-restitution-payments-s9-20-3

Franklin County Probation Department – Restitution Payments (S9-20-13)

… the court when a probationer violated the court order or disburse victim restitution payments promptly and … are not receiving payments to which they are entitled or are experiencing significant delays. Officials did not … officials did not make undisbursed restitution payments or maintain sufficient undisbursed restitution records. Key …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13

Plainville Fire District – Board Oversight (2021M-91)

… financial operations and exceeded its authority by passing a resolution that allowed the District Treasurer …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91

Village of Waterford – Board Oversight (2022M-70)

… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …

https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70

Lyons Central School District – Payroll 2022M-71

… Audit Objective Determine whether Lyons Central School District (District) officials ensured the District accurately paid employees’ salaries and wages. Key … Determine whether Lyons Central School District District officials ensured the District accurately …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71

Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)

… periodically monitor the budget or ensure the constitution (bylaws) were followed. As a result, neither the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185

Franklin Central School District – Information Technology (2022M-19)

… confidentially to officials, we found that: Nine of the District’s network user accounts (8 percent) were not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19

Town of Berkshire – Procurement and Conflict of Interest (2023M-84)

… had used the New York State Office of General Services (OGS) contract to purchase diesel fuel. The Highway …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84

Clymer Central School District – Payroll (2023M-168)

… whether Clymer Central School District (District) employee compensation payments were accurate, approved and supported. Key Findings Employee compensation payments were not always accurate, … Determine whether Clymer Central School District District employee compensation payments were accurate approved and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168

Downsville Fire District – Procurement and Claims Audit (2022M-130)

… complete report – pdf] Audit Objective Determine whether the Downsville Fire District’s (District) Board of Fire Commissioners (Board) ensured that goods and services were procured in accordance with the procurement … Determine whether the Downsville Fire Districts District Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130

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