Search

White Plains City School District – Financial Management (2020M-71)

… report - pdf ] Audit Objective Determine whether the Board and District officials adopted realistic budgets and maintained reasonable levels of fund balance and reserve funds. Key Findings The Board and District … Determine whether the Board and District officials adopted realistic budgets and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71

Village of Penn Yan – Procurement (2024M-152)

… whether Village of Penn Yan (Village) officials ensured Water Treatment Plant (WTP) procurements were made in … whether Village of Penn Yan Village officials ensured Water Treatment Plant WTP procurements were made in …

https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152

Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)

… machine and noise canceling headphones, were not included on the inventory records, making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventory

Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)

… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal … Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financial

Crittenden 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-controls

Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)

… 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which … audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activities

Clark Mills Fire District – Controls Over Financial Activities (2014M-315)

… Purpose of Audit The purpose of our audit was to determine if District controls to ensure … (the Chair’s spouse) is employed as a part-time sales representative. The Treasurer has not filed the annual update …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315

Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)

… through October 31, 2014. Background The Town of Champion Great Bend Fire District, located in Jefferson County, is a … Town of Champion Great Bend Fire District Internal Controls Over Financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financial

Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)

… to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 … year 2013, the Association received $65,878 in foreign fire insurance tax moneys and spent $53,322 of these funds on … Firemens Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …

https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax

Bayport-Blue Point Union Free School District – Fund Balance Management (2021M-116)

… balance during our audit fieldwork, this pattern continued in the 2021-22 budget. Annually appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance not provided for by statute, resulting in higher than necessary tax levies. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/bayport-blue-point-union-free-school-district-fund-balance-management

Copiague Fire District – Cash Disbursements (2019M-225)

… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225

Town of Crawford – Town Clerk (2021M-82)

… Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were … parties in a timely and accurate manner . As a result of our audit and investigation, the former Clerk pleaded … August 2020, the former Clerk was sentenced to five years of probation and 1,000 hours of community service . The …

https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82

Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)

… to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14

Lansing Central School District – Procurement (2021M-213)

… and services economically and in a manner that is in the best interests of taxpayers. Policies and procedures were … goods and services. Officials did not seek competition for insurance coverage totaling $232,624 or for four of six … State contract. Key Recommendations Update the procurement policy and related procedures to include detailed guidance …

https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213

Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)

… [read complete report – pdf] Audit Objective Determine whether Dobbs Ferry … Officials paid 10 employees $198,716 in overtime for emergency, non-emergency and absenteeism during the … conducted. While the Facilities Department overtime costs for the audit period examined accounted for 24 percent of …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtime

Crown Point Fire District – Board Oversight (2024M-29)

… 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in diminished transparency to the Board, taxpayers, Office of …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29

Silver Creek Central School District – Financial Management (2022M-153)

… report – pdf] Audit Objective Determine whether the Silver Creek Central School District (District) Board of … Determine whether the Silver Creek Central School District District Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153

Town of Putnam – Accounting Records and Reports (2022M-188)

… maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting records, the Town Board (Board) cannot make sound financial …

https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188