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Willsboro 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)
… the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, … by an elected five-member Town Board. The Town’s health center primarily serves the Town residents but also accepts … not maintaining separate accounting records for the health center’s activity and some costs are not allocated to the …
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)
… to NYS DOH, officials did not provide documentation that all violations were corrected and one survey was not …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Hewlett Bay Fire District
… The Board has not adopted policies and procedures for remote access and breach notification. The District does not … IT policy. Establish a policy for controlling remote access and adopt a breach notification policy. Develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… October 31, 2013. Background The Camillus Volunteer Fire Department is incorporated under the Not-For-Profit … of Camillus in Onondaga County. The Department provides fire protection to the Village of Camillus and to the Town through a fire protection contract. From January 2012 through October …
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)
… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, distinct and separate … emergency services to approximately 10,000 residents, is governed by an elected five-member Board of Fire …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … a total of $2.5 million in fund balance that was not used to finance operations. The Board and District officials did …
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)
… The Board of Directors is composed of five elected members and is responsible for the Company’s overall financial … For 2014, Company revenues totaled about $214,000 and expenses totaled about $163,000. Key Findings The Board did not establish policies and procedures for cash receipts, cash disbursements, …
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)
Town of Avoca Financial Management and Town Clerk Operations 2017M131
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)
Mahopac Central School District Financial Condition 2013M302
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Lancaster Central School District – Financial Condition (2016M-101)
… District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Wyandanch Union Free School District – Budget Review (B26-7-2)
… was to provide an independent evaluation of the proposed 202627 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2East Hampton Union Free School District – Financial Software User Access (2016M-340)
… period July 1, 2014 through March 31, 2016. Background The East Hampton Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates … East Hampton Union Free School District Financial Software User Access …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… access is not being followed. Key Recommendations Include all estimated expenditures and revenues in the budget, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationSayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly … Administrator and claims auditor properly review all cell phone bills prior to authorizing payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… through June 30, 2014. Background The Port Chester-Rye Union Free Central School District is located in the Village … Port ChesterRye Union Free School District Financial Condition 2015M147 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of fund balance or reserves that are not used to finance operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Brighton Central School District – Separation Payments (2016M-119)
… School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Alexandria Central School District – Financial Condition (2016M-5)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5