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Town of Caroline – Renewable Energy (2013M-325)
… of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, 2010 through September 18, 2013. … by the Town Board, which comprises the Town Supervisor and four elected Board members. The Town’s 2013 budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
Wallkill Fire District Inappropriate Payments and Purchase 2015M39
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… provides fire protection for the Town of Pittsfield in Otsego County. The Department has approximately 20 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andPutnam Valley Central School District – Information Technology (2021M-154)
… did not adopt a password security policy or manage the use of administrative accounts. As a result, the District has an increased risk of unauthorized use or access that could result in important …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154Saratoga County Probation Department – Restitution Payments (S9-20-12)
… checks totaling $22,279 were not properly followed up on as required. In addition, officials did not make …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12Rensselaer County Probation Department – Restitution Payments (S9-20-5)
… and appropriately. Key Findings Department officials did not always properly enforce restitution orders, notify the … As a result, some victims may not receive the payments to which they are entitled. Officials did not establish … did not make reasonable efforts to locate victims. In addition, officials did not make undisbursed restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/rensselaer-county-probation-department-restitution-payments-s9-20-5Town of Hampton – Justice Court Operations (2013M-305)
… June 30, 2013. Background The Town of Hampton is located in Washington County and has a population of approximately … Board members. The Justice collected approximately $27,350 in fines, fees and surcharges during our audit period. Key … by the Court or submit the required monthly reports to JCF in a timely manner. Key Recommendations Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… Purpose of Audit The purpose of our audit was to review the Board’s financial management and evaluate the … fund balance drove the year-end total of unassigned funds to dangerously low levels, leaving the Town with an … Board has not developed a written multiyear financial plan to identify, prioritize and strategically address future …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… not adhere to the District’s ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA … whether the collections were remitted intact and in a timely manner. Three of the seven fundraising events …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… awarded projects in accordance with established guidelines and ensured businesses’ compliance with agreements. Key … with their agreements. We examined 19 project agreements and found: Officials did not verify or confirm the 18 … addition, the Board did not receive project status reports and it did not meet as required. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringMiddle Country Public Library – Treasurer (2015M-291)
… officer or independent contractor is unclear. The Board does not require the Treasurer to take an oath of office, and … being paid a salary. The Treasurer only signs checks but does not maintain accounting records or prepare and submit …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Pleasantville Union Free School District – Financial Condition (2015M-311)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Union Free School District is located in the Village of Pleasantville in Westchester County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Hammond Central School District – Payroll (2016M-398)
… Background The Hammond Central School District is located in the Towns of Hammond, Rossie, Morristown and Macomb in St. Lawrence County and the Town of Alexandria in … one school with approximately 300 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Personal Income Tax Refunds
… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … refunds totaling almost $43.9 million to the Department for follow up evaluation and appropriate action. Key Findings … as summarized in the following table: Refunds Reason for Stopping Refunds Number Dollars Taxpayer claimed …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Educational Services’ (BOCES) software management for the period July 1, 2013 through March 4, 2015. Background … BOCES’ component school districts. Budgeted appropriations for information technology for the 2014-15 fiscal year … Maintain a comprehensive software inventory list of all BOCES-owned software and the total number of …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mDansville Central School District – Separation Payments (2016M-102)
… were made in accordance with collective bargaining or other agreements. The District did not adopt policies and … and District officials when processing, reviewing or approving separation payments. Separation payment claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Cortland Enlarged City School District - Budget Review (B4-15-12)
… The Cortland Enlarged City School District, located in Cortland County, has a tentative budget for fiscal year … the reserve. After the District’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is … as recurring financing sources and consider reduction in appropriations or increasing other sources of revenue. … …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… landowners totaling $174,950 for six grants resulting in an inappropriate use of local taxpayer money. Made 49 … disbursements reviewed totaling $154,080). Paid $11,630 in unnecessary payments, including excess tree purchases, …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7