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Village of Dering Harbor – Board Oversight (2020M-29)
… Determine whether the Board provided adequate oversight of the Village’s financial operations. Key Findings The … through 2018-19. Underestimated revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 (13.1 percent) over the past five years (2013-14 …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… purposes. Key Findings Certain debit card purchases were not properly approved or adequately supported and lacked … bank account and unauthorized use may not be readily detected. We reviewed 186 debit card purchases totaling … or fraudulent charges or unauthorized purchases being made and undetected. Key Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that assets were safeguarded for the period January 1, 2013 through January 6, 2015. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialDelaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles or disposal … usage. Key Recommendations Amend the vehicle policy to clearly specify which employee positions or criteria …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… The Town of Carlton is located in Orleans County and has a population of approximately 3,000. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… January 13, 2016. Background The Edgemont Union Free School District is located in the Town of Greenburgh in … Edgemont Union Free School District Procurement of Professional Services 2016M126 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesWestern New York Maritime Charter School – Financial Operations (2015M-124)
… 1, 2013 through March 27, 2015. Background The Western New York Maritime Charter School, which is located in the … Western New York Maritime Charter School Financial Operations 2015M124 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Town of Humphrey – Financial Management (2013M-116)
… total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and … they were reasonable and supported, except for sales tax and fund balance estimates in the general fund. The Board …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Town of Orange – Budget Review (B20-2-14)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the … revenue and expenditure projections in the Town’s adopted budget for the 2021 fiscal year are reasonable. Background The Town of Orange is located in …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14PUC Achieve Charter School – Board Oversight (2016M-316)
… During the first year of operations, revenues fell short of estimates, compounded by higher-than-expected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Pembroke Central School District – Financial Management (2016M-31)
… activities for the period July 1, 2012 through December 4, 2015. Background The Pembroke Central School District is … for the 2015-16 fiscal year total approximately $21.4 million. Key Findings The District consistently … of appropriations and the use of fund balance in the annual budgets to avoid raising more real property taxes than …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Town of Webb Union Free School District – Fund Balance (2016M-140)
… 1, 2012 through November 30, 2015. Background The Town of Webb Union Free School District is located in the Town of Webb in Herkimer County and the Town of Forestport in Oneida … Town of Webb Union Free School District Fund Balance 2016M140 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140Town of Vestal – Capital Acquisitions (2013M-78)
… Purpose of Audit The purpose of our audit was to review the Town’s planning and financing process for … relied on annual requests from department heads seeking to fulfill their immediate capital needs and primarily issued debt to finance the capital expenditures they approved. As a …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78General Brown Central School District – Financial Condition (2014M-216)
… Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has … savings measures and revenue enhancements for the school food service fund. Segregate duties of the staff involved in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaRetirement System Membership – Forest Rangers Plan
… Special Plan Coverage 1 If you become employed as a forest ranger with the New York State Department of … Retirement System is mandatory. If you were employed as a forest ranger prior to January 1, 1998, to be covered by this … Police and Fire Retirement System by December 31, 1997. “Forest ranger” in this case refers to all persons in the …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipOverview – Legacy Reporting
… You should not report withdrawn members or retirees who have returned to work under Section 211 or 212 of New York State Retirement … of our Hiring Public Retirees page .) Additionally, do not report contractors or consultants working for you. (To …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewVillage of Islandia – Information Technology (2021M-100)
… assets were adequately protected from unauthorized access, use and loss. Key Findings Village officials did not ensure … assets were adequately protected from unauthorized access, use and loss. Officials did not: Adopt breach notification, … and enforce compliance with its acceptable computer use policy (AUP). As a result, we found five of the nine …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Norfolk Fire District – Board Oversight (2022M-109)
… report - pdf] Audit Objective Determine whether the Norfolk Fire District (District) Board of Fire Commissioners … Determine whether the Norfolk Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Baldwinsville Central School District – Fuel Inventory (2022M-106)
… District (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel … District District officials safeguarded and accounted for fuel inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106