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Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)

… is a volunteer organization located in the Town of Middletown in Delaware County. The Department is affiliated with the Middletown-Hardenburgh Fire District (District) and provides …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursements

Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)

… Purpose of Audit The purpose of our audit was to examine internal controls over water rents in the Napanoch Water District for the period January 1, 2014 through June 10, 2015. … The purpose of our audit was to examine internal controls over water …

https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186

Seneca County – Water and Sewer Operations (2017M-4)

… Purpose of Audit The purpose of our audit was to assess the County’s water and … is located in the Finger Lakes region of western New York, has a population of approximately 35,000 and encompasses 10 … districts’ financial operations. Ensure written agreements are established with all municipal and commercial water and …

https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4

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

… the internal controls over selected College financial operations for the period September 1, 2012 through August … are correctly billed and the Vice President for Fiscal Operations should resume reviewing and approving student … College Internal Controls Over Selected Financial Operations 2013M354 …

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

Ballston Area Recreation Commission – Board Oversight (2015M-269)

… Purpose of Audit The purpose of our audit was to examine oversight of … collected from the soccer concession stand. The Commission has not filed annual update documents with OSC since 2004. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269

Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)

… January 1, 2016 through June 19, 2017. Background The Pine City Volunteer Fire Department, Inc. provides fire … Pine City Volunteer Fire Department Inc Financial Activities …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activities

Town of Minerva – Payroll and Cash Receipts (2015M-342)

… total of $10,004 in collections, and Town officials cannot account for this shortage. Key Recommendations Seek recovery of $13,940 from the clerk for unauthorized direct deposits and inappropriate withholdings and recovery of $8,235 from the clerk for leave time she was paid …

https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342

Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)

… the Town’s billing for sewer services provided to the Fort for the period January 1, 2014 through April 17, 2017. … 6,600 residents. The Village of Youngstown and Fort Niagara State Park are also located in the Town. The … Town of Porter Sewer Billings to Fort Niagara State Park 2017M162 …

https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162

City of Yonkers – Financial Operations (2017M-119)

City of Yonkers Financial Operations 2017M119

https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119

Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)

… were followed. The former Director hired an employee in violation of Broome County Civil Service (BCCS) requirements …

https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165

Salamanca City School District – Financial Management and Payroll (2017M-138)

… at least annually to determine if the amounts reserved are necessary and reasonable. Any excess funds should be …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138

Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)

… Johnsville Central School District is located in the towns of Oppenheim, Ephratah, Johnstown and Stratford in Fulton County, the Town of Manheim in Herkimer County and the Town of St. Johnsville in …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financial

McGraw Central School District – Fund Balances (2017M-248)

… as of June 30, 2017. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of … and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits District …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248

Mount Sinai Union Free School District – Financial Management (2013M-227)

… Purpose of Audit The purpose of our audit was to evaluate the … expenditures for the 2012-13 fiscal year were $54.6 million. Key Findings District officials consistently … $7.1 million. Although the Board appropriated unexpended surplus funds each year (exceeding $14 million over a …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227

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