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Middle Country Public Library – Treasurer (2015M-291)

… Key Findings The Treasurer’s status as a Library officer or independent contractor is unclear. The Board does not … only signs checks but does not maintain accounting records or prepare and submit monthly reports to the Board. Key …

https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… Town Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports. Key Findings The Board did not provide adequate … Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87

Canastota Central School District - Financial Condition Management (2019M-174)

… plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019m

East Ramapo Central School District - Nonpublic School Transportation (2019M-107)

… 15 schools to use Yeshiva Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were registered. For 2018-19, as of April 1, 2019, the District is … schools to transport 455 (or $337,085) more students than registered. Key Recommendations Obtain documentation to prove …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019m

Town of Caroline – Renewable Energy (2013M-325)

… Audit The purpose of our audit was to examine the Town’s energy usage for Town facilities for the period January 1, … $1.7 million. Key Finding By incorporating renewable energy technologies and efficient building placement and design, the Town Board has reduced the amount of energy purchased and the greenhouse gas emissions for Town …

https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… County. The District is a district corporation of the State, distinct and separate from the Town, and is governed …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… The Department has approximately 20 volunteer members and is governed by an elected seven-member Board of Directors. … the Treasurer maintained financial records, she did not keep adequate documentation to support all financial activity …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

Town of Owasco – Financial Management and Procurement (2021M-70)

… and playground equipment were procured in a manner to ensure the prudent and economical use of public money in … in the unrestricted general fund balance increasing to an excessive level. Always seek competition for … findings and recommendations and indicated that they plan to take corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… records were not annually audited as required. Required State and Federal filings were not completed, and annual …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)

Determine whether the Brighton Fire Department Inc Department Board of Directors Board provided adequate oversight of financial operations

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financial

Plattekill Public Library – Procurement and Investment of Funds (2020M-143)

… whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its … not: Ensure required quotes were obtained for the purchase of security cameras. Adopt a procurement policy that included … Update the procurement policy to address the procurement of professional services and ensure competition is obtained …

https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143

Village of Islandia – Information Technology (2021M-100)

… corrective action. Appendix B includes our comments on issues raised in the Village’s response letter. …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)

… complete report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit account purchases … supported and for appropriate purposes. Key Findings City officials did not ensure all credit account purchases … Determine whether City of Cortland City officials ensured claims for credit …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141

Geneva Housing Authority – Cash Receipts (2015M-160)

… Purpose of Audit The purpose of our audit was to evaluate the Authority’s cash receipts process for the … 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which maintains 247 low-cost …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160

Haldane Central School District - School District Website (S9-19-32)

… to make informed decisions. Officials did not post: A final annual budget or a comprehensive appended property tax report card. Comprehensive budget-to-actual results or the corrective action plan (CAP) in an easily … Must post required information to the District website: Final annual budget and a comprehensive appended property tax …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32

Shelter Island Union Free School District - Fund Balance (2020M-23)

… policy. Adopt budgets that include reasonable estimates for appropriations. Discontinue appropriating fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23

Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)

… whether job creation and/or retention goals are being met. Post required information on CIDA’s website. Submit accurate …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-project

Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)

… report - pdf ] Audit Objective Determine whether the Monroe County Airport Authority (Authority) Board (Board) provided adequate oversight over chargebacks for Monroe County (County) services and the procurement of … Determine whether the Monroe County Airport Authority Authority Board Board …

https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-and