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Marathon Joint Fire District – Investment Program (2023M-76)
… March 2023 and invested $653,000 into an investment fund with higher interest rates. Key Recommendation Periodically … to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… chief pursuant to a separation agreement the Town entered with the former chief. Town officials told us the Town … in turn helps promote transparency. Town officials agreed with our findings and indicated they would initiate …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… amounts budgeted by 41 percent and the fund will end 2018 with a budgetary deficiency of $40,000. As a result, the … balance and reserve fund policy. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… funding sources for capital projects are in compliance with applicable statutes and regulations. Town officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… Town officials procure goods and services in conformance with policies and statute. Town officials generally agreed with our recommendations and indicated they have planned to …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Gates-Chili Central School District - Financial Management (2019M-53)
… fund reserve balances to reasonable levels in accordance with applicable statutes. District officials disagreed with certain aspects of our findings and recommendations but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53City of Long Beach - Financial Condition (2019M-133)
… - pdf] Audit Objective Determine whether the Council and City officials adequately managed the City’s financial condition. Key Findings The City’s total general fund balance decreased 68 percent from … Determine whether the Council and City officials adequately managed the Citys financial …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Canastota Central School District - Financial Condition Management (2019M-174)
… fund balance in the general fund in accordance with the law. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… In addition, all 45 general ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform … service contracts. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mMinerva Central School District – Financial Condition Management (2020M-60)
… Develop a plan to reduce surplus fund balance to comply with the statutory limit and use excess funds in a manner … financial plan. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Sidney Central School District - Financial Management (2019M-243)
… them to reasonable levels, as appropriate, in accordance with applicable statutes. Reduce surplus fund balance in a … levels for reserves. District officials generally agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Islip Fire District – Financial Condition (2020M-25)
… from reserves are included in the annual budget and comply with permissive referendum and public notice requirements. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… are accurately prepared, calculated and issued. Consult with the District’s legal counsel to determine the District’s … billing errors. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingWest Babylon Union Free School District – Claims Audit (2024M-62)
… million were not audited prior to payment in accordance with New York State (NYS) Education Law Section 1724. The … claims audit process. District officials agreed with our recommendations and indicated they have begun …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… claims that were not properly supported or in compliance with the District’s procurement policy, were not addressed. … or an independent party. District officials disagreed with certain aspects of our findings but indicated that they …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… and file the required annual financial report (AFR) with the New York State Office of the State Comptroller (OSC) … Board and file AFRs, as required. Village officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… weighing and measuring devices are tested in accordance with Agriculture and Markets regulations. Maintain complete … and consumer complaints. County officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… economical manner. The District did not ensure compliance with its vehicle use policy. The Board has not established a … gasoline and diesel fuel. Enforce and monitor compliance with the Board-adopted vehicle use policy. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… books and records. The Treasurer did not provide the Board with monthly bank statements and reconciliations. Key … of the Treasurer’s books and records. Provide the Board with monthly bank statements and reconciliations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialCameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… Fire Department is located in Steuben County and contracts with the Towns of Cameron and Rathbone to provide fire … Department bills and performs all recordkeeping functions with little or no Board oversight. The Board did not ask to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over