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Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
Pittsfield Volunteer Fire Department Cash Receipts and Disbursements 2016M310
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of Owasco – Financial Management and Procurement (2021M-70)
… contracts. Ensure equipment is procured in accordance with applicable policies and statutes. Town officials agreed with our findings and recommendations and indicated that they …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… report - pdf ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and … to take corrective action. … Determine whether the South Butler Fire Department Inc Department officers and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown of Potter – Town Clerk (2020M-113)
… or properly prepare duplicate receipts or retain receipts for all collections. The Town Board (Board) did not annually …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Town of Darien – State Contract Loader Purchases (2013M-88)
… not verify that they received the correct State contract prices for the four loaders they purchased in 2011, 2012 and … appropriate contract discounts, or compare the resultant prices with the invoice prices. Therefore, Town officials cannot demonstrate that …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… process for overseeing Project activities that included daily onsite inspections documenting: Daily onsite personnel Leak testing results for treatment …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andVillage of Islandia – Information Technology (2021M-100)
… whether Village of Islandia (Village) officials ensured information technology (IT) assets were adequately protected … Officials did not: Adopt breach notification, password and mobile and removable device IT policies or implement a … whether Village of Islandia Village officials ensured information technology IT assets were adequately protected …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Town of Springfield – Credit Card Purchases (2020M-138)
… report - pdf ] Audit Objective Determine whether the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Town of Owasco – Highway Department (2020M-128)
Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Sidney Central School District - Financial Management (2019M-243)
… Key Findings As of June 30, 2019, the unemployment insurance reserve and tax certiorari reserve balances of … and District officials did not develop multiyear financial plans or establish targeted funding levels for reserves. Key … benefits District taxpayers. Develop multiyear financial plans and establish optimal or targeted funding levels for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sidney-central-school-district-financial-management-2019m-243Town of Mayfield - Town Clerk (2016M-29)
… reconciliations or accountabilities to compare cash on hand with outstanding liabilities. The Board did not provide … an accountability analysis each month comparing cash on hand and in the bank with liabilities due to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Archived Publications
… - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal Stress … Three-Year Review - 9/27/2016 Three Years of School District Fiscal Stress Results: School Years 2012-13 … Years Ending December 31, 2012 - 9/25/13 Fiscal Stress Drivers and Coping Strategies - 6/18/13 New Fiscal Realities …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsIslip 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-25Cincinnatus Central School District – Procurement (2021M-111)
… and services not subject to competitive bidding. Comply with all District procurement policies and procedures. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… that project approvals were transparent to the public by posting required documents on CIDA’s website. The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectMineola Union Free School District – Financial Condition Management (2021M-44)
… [ read complete report - pdf ] Audit Objective Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) … appropriated fund balance is added back, at June 30, 2020, unassigned fund balance increased to approximately 13 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mTown of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… to $153,000 as of December 31, 2020. Provide the Board with adequate monthly reports that included cash balances and … and perform their job duties. Town officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of North East – Internal Controls Over Information Technology (2013M-31)
… January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately 3,500. The elected Town …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Cheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… records were maintained. In 2019, CEDC wrote off two loans with balances totaling approximately $563,000 because the … are meeting job goals. CEDC officials generally agreed with our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingMinerva Central School District – Financial Condition Management (2020M-60)
Determine whether District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60