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Oswego County – Transfer Station Cash Receipts (2015M-334)
… Purpose of Audit The purpose of our audit was to review the internal controls … September 9, 2015. Background Oswego County is located in central New York State and has a population of … stickers were sold out of sequence. The number of garbage bags and disposal stickers sold each day was not indicated on …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… July 1, 2014 through January 31, 2016. Background The Whitney Point Central School District is located in the Towns … Whitney Point Central School District ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… The objective of our audit was to assess BOCES’ multiyear planning, including reserve funds, and software management … officials did not adequately develop or use multiyear planning. BOCES officials have not developed plans that … Board of Cooperative Educational Services BOCES Multiyear Planning and Software Management 2016M249 …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesWatertown City School District – Financial Condition (2016M-85)
… is located in the City of Watertown and the Towns of Le Ray, Pamelia, Rutland and Watertown in Jefferson County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Mexico Academy Central School District –Financial Management (2016M-219)
… July 1, 2014 through April 5, 2016. Background The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, Oswego County. The … Mexico Academy Central School District Financial Management 2016M219 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Lynbrook Union Free School District – Special Programs (2016M-45)
… Purpose of Audit The purpose of our audit was to determine if the District established effective internal … controls. Records maintained by the Director pertaining to the playground program were incomplete and inaccurate. … such as increased supervisory reviews. Develop procedures to ensure that all playground program records are complete …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/lynbrook-union-free-school-district-special-programs-2016m-45Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through May 31, 2014. Background The Islip Terrace Fire District is a district corporation of the State, … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… April 30, 2014. Background The Hauppauge Fire District is a district corporation of the State, distinct and separate … of Smithtown and Islip in Suffolk County, in which it is located. The District, which is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… provides fire protection to the Village, the Town of Sterling in Cayuga County and the Town of Wolcott in Wayne …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityWillsboro Fire District – Financial Controls (2014M-156)
… March 31, 2014. Background The Willsboro Fire District is a district corporation of the State, distinct and separate … the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Town of Cherry Valley – Financial Condition (2016M-212)
… March 30, 2016. Background The Town of Cherry Valley is located in Otsego County and includes the Village of … The Town, which has a population of approximately 1,270, is governed by an elected five-member Town Board. The Town’s … approximately $1.7 million. Key Findings The Supervisor is not maintaining separate accounting records for the health …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Cortland County – Public Water Supplies (2016M-318)
… 1, 2015 through May 13, 2016. Background Cortland County is located in the southern tier of New York State and has a population of approximately 48,500. The County is governed by the County Legislature, which is composed of 17 elected members who represent its one city, …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Hewlett Bay Fire District
… 28, 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers … and serves approximately 15,000 residents. The 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 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… 2013. Background The Camillus Volunteer Fire Department is incorporated under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. The … are not adequate to ensure that financial activity is properly recorded and reported. Debit cards were used in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… employee overtime for the period January 1, 2015 through September 30, 2016. Background The Bohemia Fire District is a district … provide goods and services for the year, without obtaining competition. District officials did not ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Mechanicville City School District – Financial Condition (2017M-93)
… January 31, 2017. Background The Mechanicville City School District is located in the City of Mechanicville and … Mechanicville City School District Financial Condition 2017M93 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a … of fund balance to be used to fund operations. Maintain a daily cash book and chronologically identify individual …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Town of Cambria – Capital Projects Financing (2017M-161)
… The Town issued a short-term BAN for $815,000 to fund a waterline project, 97 percent of which was not needed, and …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Mahopac Central School District – Financial Condition (2013M-302)
… was identified as being susceptible to fiscal stress due to a general fund operating deficit during the 2010-11 … officials developed reasonable budgets and managed fund balance responsibly in accordance with statute. With the … the District incurred a planned operating deficit, fund balance has steadily grown during the period reviewed. During …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302