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Town of Caroline – Renewable Energy (2013M-325)

… Audit The purpose of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, … $1.7 million. Key Finding By incorporating renewable energy technologies and efficient building placement and design, the Town Board has reduced the amount of energy purchased and the greenhouse gas emissions for Town …

https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… County. The District is a district corporation of the State, distinct and separate from the Town, and is governed …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … Determine whether the South Butler Fire District District Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… records were not annually audited as required. Required State and Federal filings were not completed, and annual …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Campbell-Savona Central School District – Budget Review (B2-13-12)

… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12

City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)

… whether the City of Binghamton (City) properly planned and monitored the Joint Sewage Treatment Facility Capital … (Project). Key Findings City officials properly planned and monitored the Project by: Establishing a sound process … testing results for treatment lines Concrete inspection and testing results, including core samples and composition …

https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-and

Town of Mount Pleasant – Financial Condition (2013M-303)

… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303

Village of Islandia – Information Technology (2021M-100)

… corrective action. Appendix B includes our comments on issues raised in the Village’s response letter. …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)

… complete report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit account purchases … supported and for appropriate purposes. Key Findings City officials did not ensure all credit account purchases … Determine whether City of Cortland City officials ensured claims for credit …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141

Geneva Housing Authority – Cash Receipts (2015M-160)

… Purpose of Audit The purpose of our audit was to evaluate the Authority’s cash receipts process for the … 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which maintains 247 low-cost …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160

Village of Head of the Harbor – Justice Court Operations (2020M-110)

… complete report - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to … receipts were collected, deposited, recorded and remitted in an accurate and timely manner. Key Findings The Justices …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110

Sidney Central School District - Financial Management (2019M-243)

… officials properly managed fund balance. Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of $381,484 and $563,862, respectively, were excessive. The … year and the excessive tax certiorari reserve balance as of June 30, 2019, the District’s recalculated surplus fund …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… Board for review. Ensure penalties are correctly assessed on all delinquent accounts in accordance with the …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

Cincinnatus Central School District – Procurement (2021M-111)

… officials used these 10 professional service providers on average for 11 years each, including a legal firm used for …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111

Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)

… whether job creation and/or retention goals are being met. Post required information on CIDA’s website. Submit accurate …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-project

Town of North East – Internal Controls Over Information Technology (2013M-31)

… Purpose of Audit The purpose of our audit was to assess internal controls over information technology (IT) for the period January 1, 2011, to November 15, 2012. Background The Town of North East is … policy, it has not designated responsible parties to implement the policy, nor educated Town officials and …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)

… report - pdf ] Audit Objective Determine whether the Monroe County Airport Authority (Authority) Board (Board) provided adequate oversight over chargebacks for Monroe County (County) services and the procurement of … Determine whether the Monroe County Airport Authority Authority Board Board …

https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-and

Genesee Community Charter School Non-Payroll Disbursements (2020M-34)

… providers paid $267,432; and did not monitor for contract compliance, which resulted in apparent overpayments of … and revise policies, and adopt additional policies, to address current operations and needs, and ensure adopted … service providers and ensure agreements are monitored for compliance. School officials disagreed with some of our …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34