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LaGrange Fire District – Board Oversight (2014M-127)

… and separate from the Town of LaGrange and the County of Dutchess, in which it is located. The District, which is …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127

Ballston Area Recreation Commission – Board Oversight (2015M-269)

… educational programs to children residing in the Towns of Milton, Malta and Ballston, the Village of Ballston Spa and … Director did not maintain records of sales or make regular bank deposits for money collected from the soccer concession …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269

Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)

… Purpose of Audit The purpose of our audit was to examine the District’s purchasing procedures and employee overtime … the State, distinct and separate from the Town of Islip, in Suffolk County. The District, which provides fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158

Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)

… and reported and that Department moneys were safeguarded for the period January 1, 2016 through June 19, 2017. … Fire Department, Inc. provides fire protection services for the Town of Southport, in Chemung County. The Department … by its officers and a five-member Board of Directors. For 2016, Department revenues were $57,670 and expenses were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activities

Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)

… with the District’s procurement policy and applicable laws for the period January 1, 2016 through May 31, 2017. … governed by a five-member Board of Commissioners, is a not-for-profit organization composed of five fire companies. Budgeted appropriations for 2017 totaled approximately $3.3 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasing

McGraw Central School District – Fund Balances (2017M-248)

… fund balance and reserve fund levels were reasonable for the period July 1, 2015 through June 30, 2017. Background … has approximately 575 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $12.1 … unrestricted fund balance as a financing source each year for the 2014-15 through 2016-17 budgets, but the amounts …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248

Friendship Central School District –Procurement (2016M-175)

… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 9, 2016. … The District’s general fund budgeted appropriations for the 2015-16 fiscal year were $9.3 million. Key Findings … The purchasing policy did not establish procedures for procuring professional services. The purchasing agent and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175

Lancaster Central School District – Financial Condition (2016M-101)

… The Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in … operates seven schools with approximately 5,700 students, is governed by an elected seven-member Board of Education. … and reserves in the annual budget. Ensure the debt reserve is used to pay related debt as required. Update the existing …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101

Village of Tannersville – Water Department Operations (2016M-417)

… The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately … necessary upgrades to bring the water infrastructure up to date. Develop written policies and procedures to ensure …

https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417

Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)

… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or …

https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017m

Corinth Central School District – Financial Condition (2015M-68)

… Hadley and Wilton in Saratoga County and the Town of Lake Luzerne in Warren County. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68

Town of Scriba – Board Oversight (2017M-83)

… officials used competitive methods when procuring goods and services and complied with statutes related to conflicts of interest, … were levied in accordance with local law requirements, and whether Town officials adequately safeguarded critical …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83

Town of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)

… not properly allocate sales tax revenues to its part-town funds in compliance with statute. For the 2014 though 2016 … of $130,615 that should have been allocated to part-town funds was allocated to town-wide funds. Key Recommendations Establish and adopt policies and …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428

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