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Livingston County Probation Department – Financial Operations (2016M-404)
… Key Recommendations Develop an approach to address the large number of long-outstanding financial obligations for … of unpaid victims, including updated address and contact information. …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… the past five years and they failed to complete monthly bank reconciliations. The Board has not established adequate … procedures to ensure that the Treasurer prepares monthly bank reconciliations. We prepared bank reconciliations as of December 31, 2012 and August 31, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialGoshen Central School District – Financial Condition (2017M-46)
… years 2011-12 through 2015-16, the Board appropriated fund balance totaling $4.9 million to fund operations, of which $3.9 million (80 percent) was not … the practice of adopting budgets that appropriate fund balance that will not be used to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… elementary education for approximately 300 students in the fifth through the eighth grades. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… districts: Bellmore Union Free School District (UFSD), North Bellmore UFSD, Merrick UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… there was no segregation of payroll-related functions. The Office Administrator performed all payroll functions with … used did not allow for accurate tracking of employees’ hours worked. The Board did not establish pay rates for … for administrative employees that accurately records the hours worked by those employees. Ensure pay rates are …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Wyoming Central School District – Financial Management (2016M-67)
… with the statutory limit and develop a plan to use excess funds in a manner than benefits District residents. Transfer excess reserve funds to unrestricted fund balance (where …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Merrick Union Free School District – Financial Condition (2016M-240)
… Purpose of Audit The purpose of our audit was to evaluate the District's financial operations and use of fund balance for the period July 1, 2014 through December …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Chittenango Central School District – Financial Management (2016M-294)
… School District is located in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of Cicero and Manlius in Onondaga County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Brunswick Central School District – Financial Condition (2014M-002)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of its financial operations for the period July 1, 2010 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/brunswick-central-school-district-financial-condition-2014m-002Opinion 90-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (authority to assess previously incurred costs on a zone of assessment) FIRE HYDRANTS -- Fire Districts (authority to … obligated to pay the waterworks corporation for the rental of the fire hydrants from the time the hydrants became …
https://www.osc.ny.gov/legal-opinions/opinion-90-25Opinion 93-2
… to Village Law, §9-912, as last amended by L 1977, ch 434, a village board of trustees may upon its own motion, … the Governor of the State Board of Elections re: L 1977, ch 434). The term "special village election" is defined in …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… did not accurately capture in the monthly meeting minutes the cash receipt and disbursement amounts discussed. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Cayuga County Community College – Information Technology (2013M-291)
… Purpose of Audit The purpose of our audit was to assess the College’s internal controls over Information Technology for … August 27, 2013. Background The Cayuga County Community College is sponsored by Cayuga County and operates two campuses. The College is a part of the State University of New York (SUNY) …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… 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 … segregate financial duties and instead assign them all to the Treasurer. The Board does not conduct an annual audit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… Purpose of Audit The purpose of our audit was to review District financial and payroll … Union Free School District is located in the Towns of Cheektowaga and West Seneca in Erie County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… the future purpose of $4.2 million restricted in the insurance reserve and overfunded the retirement contribution … for the Superintendent position as required by its own policy. Key Recommendations Discontinue the practice of … and funding level for each reserve. Adhere to District policy when hiring a Superintendent by choosing the most …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesBatavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Jamestown City School District – Financial Condition (2015M-120)
… the 2014-15 fiscal year were $76 million. Key Findings To bridge the funding gap in the 2015-16 budget, District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120