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Town of Cobleskill – Budgeting (2023M-138)

… were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the town-outside-village (TOV) highway fund resulting in operating surpluses totaling … percent) and $196,000 (26 percent) in the TW general and highway funds, respectively. Actual revenues exceeded …

https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138

Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)

… – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials adequately … maintained vehicle inventory records and monitored fuel usage. Key Findings District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, vehicles and fuel were not properly …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152

Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)

Determine whether Western Suffolk Board of Cooperative Educational Services BOCES officials appropriately monitored and approved overtime for clerical

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124

Village of Unadilla – Procurement (2022M-182)

… $469,283, Village officials did not seek competition for 18 purchases totaling $440,056. By not seeking … $57,898 which were subject to the procurement policy. Insurance coverage and professional services totaling $67,539. Key …

https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… percent) totaling $30,126 were not processed in accordance with the Company’s accounting manual. These disbursements had … supported before they are paid. Company officials agreed with our recommendations and indicated they have begun to …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Eaton No. 1 Fire District – Board Oversight (2024M-4)

… [read complete report – pdf] Audit Objective Determine whether the Eaton No. 1 Fire … requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4

Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)

… legal counsel to determine the District’s appropriate course of action regarding the District’s billing errors. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billing

West Babylon Union Free School District – Claims Audit (2024M-62)

… report – pdf] Audit Objective Determine whether the West Babylon Union Free School District’s (District) claims … Determine whether the West Babylon Union Free School Districts District claims …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62

Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)

… Audit Objective Determine whether Cheektowaga-Sloan Union Free School District (District) claims were properly audited … Determine whether CheektowagaSloan Union Free School District District claims were properly audited …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76

Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)

… Village finances. The Treasurer did not: Properly account for fund balance within each Village fund or establish capital … balances. Provide adequate budget status and balance sheet reports to the Board each month. Prepare and file the …

https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28

Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)

… located within the County, including an apothecary and a car wash. Eleven of 13 complaints did not include …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1

North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)

… fuel inventory and to assess its cash disbursement process for the period January 1, 2013 through June 30, 2014. … to approximately 18,000 residents. Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings … bids or use available State and county contracts for the purchase of gasoline and diesel fuel. Enforce and …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015m

Hamlin 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-financial

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… Purpose of Audit The purpose of our audit was to determine if Department controls were adequate to ensure that financial activity was properly recorded and … monthly bank reconciliations. Key Recommendations Adopt a system of internal controls over Department operations. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over

Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)

… The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and provides fire protection services to … provide written disclosure of his ownership interest in a business used by the Company. The Board has not adopted …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001

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