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Village of Johnson City – Oversight of Justice Court Operations (2015M-29)

… our audit was to review internal controls over the Justice Court’s financial operations for the period June 1, 2013 … elected five-member Board of Trustees, operates a Justice Court with one Justice and one Acting Justice. During our audit period, the Court collected over $628,000 in receipts and disbursed over …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29

Village of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)

… 12, 2014. Background The Village of Holley is located in the Town of Murray, Orleans County, and has a population …

https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334

Village of Clinton – Financial Management (2014M-316)

… 31, 2014. Background The Village of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. … recorded and reported, reconcile all cash balances in the accounting records to bank balances monthly and …

https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316

Candor Central School District – School Lunch Operations (2015M-173)

… 2013 through March 16, 2015. Background The Candor Central School District is located in the Towns of Candor, Spencer … County. The District, which operates cafeterias in two school buildings serving 770 students, is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173

Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)

… Purpose of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately limited and monitored … The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and

Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)

… facilitates the return of vacant, abandoned, underutilized and tax-delinquent properties to productive use. Property … records did not always contain work-in-progress status and an activity history was not retained for each. Key … Recommendations Monitor enforcement mortgage properties and communicate with buyers before the 12-month expected …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgages

Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)

… 24, 2013. Background The Village of Hillburn is located in the Town of Ramapo in Rockland County and is governed by a three-member Board of …

https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392

Geneva Housing Authority – Cash Receipts (2015M-160)

… procedures for depositing cash that exceeds the policy’s overnight cash level. Access rights to the housing software … additional management oversight of the process. Update the overnight cash level policy to clearly define the maximum …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160

Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)

… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … $12,900. Key Findings Department officials did not adhere to the bylaws and provided insufficient oversight of the … financial records, she did not keep adequate documentation to support all financial activity or prepare monthly bank …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

Fonda-Fultonville Central School District – Reserves Management (2021M-157)

… report - pdf ] Audit Objective Determine whether the Board of Education (Board) properly managed reserve funds. Key … not properly fund, use or manage reserve funds according to applicable laws or best practices. The Board did not: … and develop a written plan for future funding and use of reserve funds and ensure amounts are necessary and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157

Mid-Hudson Library System – Procurement (2016M-261)

… The Mid-Hudson Library System is a nonprofit cooperative public library system, located in the City of Poughkeepsie in … are made using State contract on behalf of member public libraries. Modify the Library System's procurement … not subject to competitive bidding, on behalf of member public libraries. … MidHudson Library System Procurement …

https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261

Islip Fire District – Disbursements (2020M-9)

… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9

Clarence Public Library – Audit of Claims (2016M-355)

… 2015 through September 20, 2016. Background The Clarence Public Library is located in the Town of Clarence in Erie … of claims for payment and discontinue s … Clarence Public Library Audit of Claims 2016M355 …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355

Peru Central School District – Extra-Classroom Activity Funds (2017M-69)

… contain adequate supporting documentation. Ensure each club maintains an accurate student ledger. … Peru Central …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69

Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)

… 30, 2016. Background The Patchogue-Medford Union Free School District is located in the Town of Brookhaven, Suffolk … approve their own absences. … PatchogueMedford Union Free School District Leave Accruals 2016M236 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236

Wilson Central School District – Reserves and Fuel Accountability (2016M-44)

… reserved are necessary and reasonable, transfer excess funds to unrestricted fund balance or to other reserves and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44

Schuylerville Central School District – Fund Balance (2016M-113)

… The Schuylerville Central School District is located in eastern Saratoga County. The District, which operates … year the District transferred more than $1.4 million in excess funds from the employee benefit accrued liability … the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and reduce the amount …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113