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Keeseville Volunteer Fire Department – Financial Operations (2017M-100)

… or deposit money received from fundraisers and lounge sale, and deposits totaling approximately $158,300 were not …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operations

Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)

… is an independent public benefit corporation located in Saratoga County. The Authority, which is governed by an … sanitary sewer services to approximately 8,100 residents in the Town of Wilton. The Authority’s recorded revenue for … Key Finding The Authority did not have written policies in place directing how and when adjustments were to be …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329

Chenango Valley Central School District -- Budget Review (B18-4-3)

… their proposed budget for the next succeeding fiscal year. Key Finding We found that the significant revenue and … projections in the proposed budget are reasonable. Key Recommendations This budget review did not contain any …

https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3

Village of Alfred – Information Technology (2017M-236)

… acceptable use of IT assets and the backing up of critical data. The Village did not have a recovery plan or breach notification plan. The Village did not provide … and comprehensive policies and procedures for backing up data and disposing of IT assets. Develop and adopt a disaster …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236

Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)

… July 31, 2017. Background The Science Academies of New York Charter Schools (SANY) has school buildings in the City … Science Academies of New York Charter Schools Purchase versus Lease of Buildings …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildings

Clifton-Fine Central School District – Financial Condition (2017M-297)

… Purpose of Audit The purpose of our audit was to determine whether the Board and District management developed realistic budgets and adequately managed the District's financial condition for the period July 1, …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/23/clifton-fine-central-school-district-financial-condition-2017m-297

City of Hornell – Information Technology (2017M-293)

… 1, 2015 through October 2, 2017. Background The City of Hornell is located in Steuben County and has a population of … City of Hornell Information Technology 2017M293 …

https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293

Town of Sharon – Fund Balance (2017M-271)

… 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of approximately … and TOV appropriations exceeded expenditures by an annual average of 19 percent and 31 percent, respectively, from 2014 … TW and TOV fund balance by using excess fund balance in a manner that benefits Town residents. Adopt budgets that …

https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271

Town of New Hartford – Procurement (2017M-149)

… used competitive methods when procuring goods and services for the period January 1, 2015 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $14 million. Key Findings Town … did not consider the aggregate amount to be expended for storm water remediation projects that totaled $401,510 …

https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149

City of Yonkers – Payroll (2017M-212)

… of Audit The purpose of our audit was to determine whether City officials established adequate internal controls over … July 1, 2015 through February 14, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately 200,800. The City is governed by an elected seven-member City Council. …

https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212

Schalmont Central School District – Financial Condition Management (2018M-15)

… School District serves the Towns of Rotterdam, Princetown and Duanesburg in Schenectady County, the Town of Guilderland in Albany County and the Town of Florida in Montgomery County. The Board of … is responsible for managing the District’s financial and educational affairs. The District has approximately 1,800 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15

Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)

… to determine whether Authority officials procured goods and services in accordance with the procurement policy and applicable statutes and whether Authority officials ensured that the Information … Poughkeepsie Housing Authority Procurement and Information Technology Controls 2017M222 …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technology

Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)

… Town of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227

Washington County – Procurement (2017M-224)

… period January 1, 2016 through May 31, 2017. Background Washington County is located in the eastern part of New York … Washington County Procurement 2017M224 …

https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224

Sherrill City School District – Reserve Funds (2017M-247)

… which has approximately 1,880 students, is governed by a nine-member Board of Education. General fund budgeted … Key Findings The Board has not adopted policies for any of its reserve funds other than its health insurance reserve. … to fund one-time expenditures, fund needed reserves, pay off debt or reduce property taxes. …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247

Bolton Fire District – Credit Cards (2017M-180)

… The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the … $467,810. Key Findings The Board approved payment for five credit card purchases totaling $3,519 despite not having … The Secretary-Treasurer did not reconcile monthly credit card statements to individual receipts. The District …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180

Village of Candor – Fund Balance (2017M-148)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … practices and establishes the levels of fund balance to be maintained. …

https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148

Chautauqua Utility District – Banking (2017M-121)

… of Chautauqua in Chautauqua County, provides water, sewer and lighting services to approximately 1,400 customers. The … Our analysis of electronic transfers to the payroll and pension accounts showed an unidentified balance totaling approximately $3,100 in the payroll account and an unidentified balance totaling approximately $3,900 in …

https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121