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Town of Volney – Financial Operations Oversight (2024M-93)

… The Board adopted budgets for fiscal years 2023 and 2024 that were not based on prior-year results of operations. …

https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93

Red Hook Central School District – Inventories (2023M-133)

… tags. As a result, officials cannot accurately account for fuel purchases and usage, or determine whether … fuel tanks. Develop adequate policies and procedures for monitoring and safeguarding District fuel, or review and … E-Z Pass statements to ensure fees and charges were for valid District purposes. Key Recommendations Adequately …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133

City of Rensselaer – Accounting Records and Reports (2023M-26)

… or clearly documented and discrepancies, including a variance where the reconciled bank balance for one bank …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)

… Determine whether the Nassau County County Weights and Measures Division Division …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9

Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)

… Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … (Director) did not complete all required testing of weighing and measuring devices or maintain complete … and Measures Department completed required testing of all weighing and measuring devices used to price goods and …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6

Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)

… adequate inventory records for information technology (IT) equipment and developed an IT contingency plan. Key Findings BOCES officials did not … network user accounts, maintain complete and accurate IT inventory records and develop an IT contingency plan. As a …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technology

Pennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)

… The Pennellville Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in the Town of … contracts to provide fire protection services to the Town, is governed by a five-member Board. Budgeted appropriations … were safeguarded and used for proper purposes because it did not include key controls in the bylaws. The Treasurer …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015m

Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)

… funds, prepares and makes all deposits, pays Department bills and performs all recordkeeping functions with little or … The Board did not review or approve the majority of the bills prior to payment. The audit committee did not complete … and provide oversight. Adopt a code of ethics. Audit bills and approve them before payment. Ensure that an …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activity

Essex Fire District No. 2 – Cash Disbursements (2015M-167)

… also has not filed the required annual financial reports with OSC for the past two years. Key Recommendations Adopt … and reports; the reconciliations should be included with the monthly reports presented to and reviewed by the …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167

Town of Butler – Financial Management (2024M-119)

… balance in the townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and 138 percent of each fund’s upcoming year’s budgeted appropriations. The Board also … underestimating revenues and overestimating expenditures for the town-wide and TOV funds from 2021 through 2023. …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119

Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)

… [read complete report – pdf] Audit Objective Determine whether Burnt Hills - Ballston Lake … audit school burnt hillsballston lake …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-plan

Cortland County – Public Water Supplies (2016M-318)

… County is located in the southern tier of New York State and has a population of approximately 48,500. The County is … of 17 elected members who represent its one city, 15 towns and three villages. Key Finding Officials did not issue … provide documentation that all violations were corrected and one survey was not completed in a timely manner. Key …

https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318

North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)

… Key Findings The Bursar’s Office did not grant tuition waivers in accordance with the provisions of the College’s … collective bargaining agreements, resulting in $54,364 in waivers being granted to ineligible individuals during the … and approve employee tuition waiver forms to ensure that waivers are granted in accordance with the College’s …

https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selected

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