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Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… of weights and measures (Departments) adequately provided consumer protections by helping to ensure the accuracy of … 10 County Departments did not always adequately provide consumer protections by helping to ensure the accuracy of … documentation to support 25 of 74 (34 percent) reported consumer complaints and the actions taken to address them. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… fund budget totaled $46,100 for the 2013 fiscal year. Key Findings The Board generally did not provide adequate … existed between bank records and his check register. Key Recommendations Conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… with payment in lieu of taxes (PILOT) agreements in 2014. Key Findings The Board did not develop an adequate recapture … of businesses receiving assistance from the Agency. Key Recommendations Develop a policy that allows for the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… board appointed by the Clinton County Legislature. Key Findings The Board did not design and implement an … bonds are retired or straight-lease agreements expire. Key Recommendations Establish and implement monitoring …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectDelaware County – Assigned Counsel (2016M-384)
… purpose of our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel eligibility for the period January 1, 2015 through … Board is responsible for establishing a plan for providing counsel to individuals charged with a crime, or otherwise …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… District’s general fund budget for 2015 totals $68,996. Key Findings The Treasurer has not submitted required annual … The Board did not audit all claims prior to payment. Key Recommendations File annual financial reports with OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Cuddebackville Fire District – Board Oversight (2024M-94)
… financial operations and properly audited claims. Key Findings The Board did not provide adequate oversight of … Financial Reports (AFRs) for 2020 through 2023 were filed. Key Recommendations The audit report contains 13 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Disbursements during 2013 totaled approximately $215,000. Key Findings The Board did not develop and implement adequate … net proceeds the Company Treasurer should have received. Key Recommendations Monitor the Company Treasurer and require …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… fund budget totaled $329,600 for the 2013 fiscal year. Key Findings The Board-adopted credit card policy authorizes … policy that required documentation for solicited quotes. Key Recommendations Amend the credit card policy to require …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… receipts totaled $229,038 for the 2012 fiscal year. Key Findings We found that the Committee generally does not … annual report from the Treasurer for the 2012 fiscal year. Key Recommendations Ensure that the required annual audit is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialKillawog Fire District – Controls Over Financial Operations (2013M-111)
… totaled approximately $88,000 for the 2013 fiscal year. Key Findings The Board has retained excessive levels of fund … with an independent auditor to perform such an audit. Key Recommendations Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111County of Rockland – Budget Review (B6-16-19)
… its proposed budget for the next succeeding fiscal year. Key Findings The County does not have a plan for reducing the … proposed 2017 budget complies with the tax levy limit. Key Recommendations Develop and implement a formal plan that …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19City of Lockport – Independent Audit Services (2014M-238)
… services because they did not use a request for proposal (RFP) process to solicit written proposals for audit services. … proposals to ensure that all requirements set forth in the RFP process are met. Establish an audit committee to oversee …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… oversight of the County Government Committee (Committee). Key Findings The Committee and Board have not established … revenue to more closely match its operating costs. Key Recommendations Establish, implement, and monitor written …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… 2016-17 fiscal year totaled approximately $11.3 million. Key Findings The Board did not ensure that the policies and … seek competition for 39 of the 48 purchases we reviewed. Key Recommendations Review and update cash disbursement and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… 2016-17 fiscal year totaled approximately $84.4 million. Key Findings District officials overestimated expenditures by … central treasurer’s records with the ECA clubs’ records. Key Recommendations Adopt budgets that include reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraIrvington Union Free School District – Information Technology (2016M-266)
… violate the acceptable use policy because the District’s web filtering software is not configured to block access. Key … accordingly. Monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Horseheads Central School District – Financial Condition (2016M-138)
… result in the appropriation of fund balance and reserve funds that will not be used. Reduce the amount of unrestricted fund balance and use the excess funds in a manner that benefits District residents. Use money …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Village of Suffern – Budget Review (B26-6-3)
… tentative budget for the next succeeding fiscal year. Key Findings We determined that the significant revenue and … which is within the limits established by law. Key Recommendation In adopting the 2026-27 budget, the Board …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3Falconer Central School District – Financial Management (2016M-146)
… for the 2015-16 fiscal year totaled $21.3 million. Key Findings For the past three fiscal years, the District … accrued liability reserve by $220,000 (20 percent). Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146