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Brighton Memorial Library – Board Oversight (2015M-116)
… to payment. The Library had accumulated over $760,000 in private funds as of the end of 2014, with no formal written plan to use the money. Most of the private funds are improperly invested at unauthorized … the appropriate level of fund balance to maintain in the private fund accounts. Develop a comprehensive written …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Otisco Fire District – Financial Operations (2016M-415)
… the Board had adequate financial management procedures in place to annually report the District’s financial … the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Canastota Central School District - Financial Condition Management (2019M-174)
… fund balance in the general fund in accordance with the law. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mCity of Long Beach - Financial Condition (2019M-133)
… fund balance decreased 68 percent from $9.9 million at July 1, 2014 to $3.2 million as of June 30, 2018, leaving an unassigned general fund deficit of $813,994 at June 30, 2018. 1 The Council issued $8 million of bonds …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133Gates-Chili Central School District - Financial Management (2019M-53)
… as a funding source. The tax certiorari and unemployment insurance reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… 1, 2015 through August 10, 2016. Background The Pittsfield Volunteer Fire Department provides fire protection for the … Pittsfield Volunteer Fire Department Cash Receipts and Disbursements …
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)
… capital plans. Determine whether professional services and playground equipment were procured in a manner to ensure the … ensure the proper procurement of professional services and playground equipment. The Board did not: Adopt an adequate … agreements for the services provided. Properly procure playground equipment totaling $397,000. Key Recommendations …
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)
… [ read complete report - pdf ] Audit Objective Determine whether the South …
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)
… Consult with legal counsel and the Town’s insurance agent to recoup the missing money from the former Clerk. …
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)
… Town officials did not obtain the relevant State contract price lists, apply the appropriate contract discounts, or … two loaders. Key Recommendations Request the appropriate price lists from the vendor when purchasing equipment on …
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)
… (City) properly planned and monitored the Joint Sewage Treatment Facility Capital Project (Project). Key Findings … Daily onsite personnel Leak testing results for treatment lines Concrete inspection and testing results, … City properly planned and monitored the Joint Sewage Treatment Facility Capital Project Project …
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)
… breach notification, password and mobile and removable device IT policies or implement a comprehensive IT …
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)
… the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate … Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate purposes or approved before payment. Credit card statements were mailed to the prior Supervisor and not …
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)
… reported fund balances exceeded its statutory limit in all three fiscal years. After adding back unused appropriated …
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)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately … The purpose of our audit was to review the Clerks financial operations …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Archived Publications
… the original Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being … to the original Fiscal Stress Monitoring System FSMS FSMS was updated in November 2017 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsIslip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
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)
… As a result, goods and services may not have been procured in a manner that ensured the economical use of public funds. …
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)
… complete report - pdf ] Audit Objective Determine whether the Board of the Town of Clarence Industrial Development Agency (CIDA) … Determine whether the Board of the Town of Clarence Industrial Development Agency CIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-project