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Sayville Public Library – Treasurer (2016M-334)
… district public library located in the Town of Islip, Suffolk County. The Library, which received its charter from …
https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334Town of West Seneca – Purchasing (2015M-11)
… does not reflect dollar thresholds that were increased in New York State General Municipal Law more than five years ago. The …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11The Academy Charter School – Board Oversight (2014M-295)
… to the approval of contracts and review of payments to service providers for the period July 1, 2012 through May 31, … and ensure that approval is recorded in the Board minutes. Audit all claims prior to payment. …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/academy-charter-school-board-oversight-2014m-295Fire District Information: Fire District Training Providers
… approved training course related to the required training for Fire District Commissioners. Please note that a Fire … Providers Contact the following approved providers for scheduled trainings offered: Association of Fire …
https://www.osc.ny.gov/local-government/resources/fire-district-information-fire-district-training-providersState Agencies Bulletin No. 317
… fee schedule Affected Employees Employees who utilize OGS parking facilities and have deduction code 427 Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/317-ogs-parking-fee-increaseState Agencies Bulletin No. 249
… fee schedule Affected Employees Employees who utilize OGS parking facilities and have deduction code 427 Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/249-ogs-parking-fee-increaseVillage of Churchville – Procurement (2025M-140)
… of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 … be made in the best interest of taxpayers. One method for ensuring that goods and services are acquired in a … Village of Churchville Village officials seek competition for the procurement of goods and services …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140Oversight of Water Supply Emergency Plans
… Response Plan (ERP) and a Vulnerability Assessment (VA). In the VA, Water Systems identify any vulnerabilities that could be … if publicly disclosed, such as the content of the VA, is exempt from this requirement. DHSES’ Critical …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansEast Meredith Rural Fire District – Financial Activities (2021M-26)
… the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls … the East Meredith Rural Fire Districts District Board of Fire Commissioners Board established adequate controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… Determine whether the Town of Centerville Town Town Clerk Clerk properly recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Pleasantville Union Free School District – Claims Auditing (2022M-136)
… (District) Board of Education (Board) ensured that claims were adequately supported and properly audited before payment. Key Findings The Board did not ensure the claims auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… and properly accounted for. Key Findings ECA and event admission funds were not adequately safeguarded or properly … officials did not provide adequate oversight of ECA and admission event collections. ECA club collections and disbursements and sporting event admission records lacked adequate supporting documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activitySouth Glens Falls Central School District - Fund Balance (2018M-90)
… Determine whether the District accurately reported fund balance and other related accounts, and whether fund balance was within the statutory limit. Key Findings Unrestricted fund balance was not reported accurately because … Determine whether the District accurately reported fund balance and other related accounts and whether fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Hancock Fire Department - Financial Operations (2018M-236)
… Board should require more support for collections, such as tickets or receipts. The finance committee should audit the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… oversight of non-payroll disbursements. Key Findings Online payments totaling $65,456 initiated by business office … Develop policies and procedures for banking activities and online purchases. Ensure that all disbursements are audited … stamp and that bank account signature cards comply with Library policy. Establish and maintain a list of authorized …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTown of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… Audit Objective Determine whether the Town used the Urban Development Action Grant (UDAG) repayment money for eligible … to use the money as revolving loans for local business development. Board-approved loans made from the community development (CD) fund were recorded as transfers, rather than …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Town of Athens - Town Clerk/Tax Collector (2018M-41)
… and County Treasurer (Treasurer) in a timely manner. For example, the Clerk collected tax payments totaling $774,127 … property taxes from between one to 24 days after receipt. Bank reconciliations were not always prepared or accurate. … are deposited and remitted in a timely manner. Ensure that bank reconciliations are prepared each month. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Town of North Collins - Recreation Department Cash Receipts (2020M-68)
Determine whether Recreation Department Department cash receipts were recorded and deposited in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… [read complete report - pdf] Audit Objective Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and