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North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process … million. Key Findings District officials did not purchase fuel in the most economical manner. The District did not … county contracts for the purchase of gasoline and diesel fuel. Enforce and monitor compliance with the Board-adopted …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… policy, code of ethics or an investment policy. The Board does not periodically review the bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Columbia County – Payroll (2014M-121)
… Purpose of Audit The purpose of our audit was to determine if controls over employee time … County is located in eastern New York and has a population of approximately 63,000. The County is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
Aloma D Johnson Charter School Leave Accruals 2017M218
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Quogue Union Free School District – Financial Condition Management (2017M-196)
… officials effectively managed general fund balance for the period July 1, 2012 through June 30, 2017. Background … has approximately 110 students. Budgeted appropriations for the 2017-18 fiscal year total $8.1 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mMiddleburgh Central School District – Financial Condition (2013M-206)
… 2013. Background The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is … appropriated to fund future budgets. Adopt and implement a comprehensive long-term financial plan for the District and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… of the Middle School construction project and of the management company which assists with the School’s academic … project exceeded the authorized cost by $2.6 million. The management company pays most of the School’s bills, and … Middle School Capital Project and Board Oversight of the Management Company 2015M7 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andElmira City School District – Financial Condition (2014M-348)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Village of Ellenville – Information Technology (2014M-278)
… through May 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. The Village is governed by an elected five-member Board of Trustees. … have not designated a financial software administrator who is independent of financial recordkeeping. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls … Authority is located in the City of Plattsburgh in Clinton County. The Authority, which provides low-income housing for …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
… accounting records and reports, collecting community development loans, preparing and collecting water billings, … and reports. Ensure that a complete list of all community development moneys is prepared, and procedures for …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. … approximately 950 residents. General fund appropriations for the 2012-13 fiscal year totaled approximately $1.5 … The Board has not developed policies and procedures for cash receipt and disbursement duties, and the …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Wading River Fire District – Gasoline Credit Cards (2017M-5)
… The purpose of our audit was to examine the District’s gasoline card purchases for the period January 1, 2015 … did not establish written policies and procedures for gasoline credit card use and monitoring. The credit card … implement written policies and procedures for the use of gasoline credit cards that specify which District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Opinion 91-49
… advised us that the county owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county … therein...". We have interpreted similar authority in Village Law, §6-612 (and its predecessor statutes) to authorize a village board of trustees, upon discontinuing a village …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Village of Ballston Spa – Audit Follow-Up (2017M-256-F)
… in October 2018. Background The Village of Ballston Spa is located in Saratoga County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fPenn Yan Central School District – Separation Payments (2015M-258)
… 6, 2015. Background The Penn Yan Central School District is located in the Towns of Barrington, Benton, Jerusalem, … operates three schools with approximately 1,570 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Waterville Central School District – Criminal History Background Checks (2016M-23)
… Purpose of Audit The purpose of our audit was to determine if District officials performed proper criminal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksWalden Fire District No. 2 – Purchasing (2017M-204)
… in accordance with the District’s procurement policy for the period January 1, 2016 through July 25, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 totaled $501,784. Key Finding District officials did … the District’s procurement policy during the audit period for 27 purchases totaling $77,044. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Town of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)
… Town of Addison’s (Town) progress, as of December 2022, in implementing our recommendations in the audit report released in April 2019. Background The Town is located in Steuben County and has a population of approximately 2,600. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-f