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Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)

… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … 2013. Background The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected President, Treasurer and Secretary. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financial

Yaphank Fire District – Claims Processing (2013M-51)

… and serves 14.1 square miles in the areas of Yaphank, Shirley and Medford. The District is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51

Jefferson Fire District – Internal Controls Over Financial Operations (2013M-101)

… and separate from the Town of Jefferson and located in Schoharie County. The Board of Fire Commissioners consists … The Board also has not ensured that procedures are in place for financial recording and reporting. We found that … policy. Ensure that formal written procedures are in place for financial recording and reporting. Ensure that …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013m

Orleans County – Department of Social Services (2012M-222)

… 1, 2011, to September 7, 2012. Background Orleans County is located in western New York State and has a population of 42,883. The County is governed by a seven-member Legislature. The County’s … obtaining SNAP application/recertification documentation is consistent and that the appropriate documentation is …

https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222

Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)

… a joint sewage activity whereby the City and the Village jointly own a sewage treatment plant and related facilities …

https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015m

City of Rye – Boat Basin Fund (2013M-289)

… Purpose of Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations … 2000 and 2001, the City contracted with an outside vendor to analyze and calculate cost allocations for its enterprise … City increased the administrative services costs charged to the Boat Basin each subsequent year until 2009, but City …

https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289

City of Amsterdam – Records and Reports (2013M-266)

… Purpose of Audit The purpose of our audit was to review the City’s accounting records and financial condition for the period June 1, 2011 to March 31, 2013. Background The City of Amsterdam is … more than $27 million. Key Findings City officials failed to maintain accurate and complete accounting records. We …

https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266

County of Rockland – Budget Review (B6-14-24)

… revenue shortfall related to the expiration of the County mortgage recording tax law. At the end of the 2014 fiscal … if it does not renew its law establishing a County mortgage recording tax. If the Legislature does not renew the … The Legislature must either renew the County mortgage recording tax, find another source of revenue or …

https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24

Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)

… to examine oversight of the Program’s financial activities for the period January 1, 2015 through October 31, 2016. … Town of Champlain to operate youth development programs for children residing in these municipalities. The governing … and the three directors are collectively responsible for the Program’s day-to-day program administration. Program …

https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21

Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)

… 12, 2017. Background The Town of Canandaigua is located in Ontario County and has a population of approximately … source from 2014 through 2016, the more than $1 million in total appropriated fund balance went unused. The Board did … flow analysis. While certain water operations are tracked in the Town’s accounting software, separate fund balance …

https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109

Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)

… Operating Officer/Deputy Superintendent and then hiring a new District Superintendent, BOCES incurred total additional …

https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensation

City of Salamanca – Selected Financial Activities (2015M-284)

… tax levy. The Comptroller did not provide the Council with cash flow analyses and did not submit casino revenue claims in a timely manner to the Seneca … monthly cash flow statements for the Council and apply for casino revenues in a timely manner. Ensure that City Charter …

https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284

Housing Authority Administrative Expenditures (2016-MS-2)

… - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town of Hempstead , … of Audit The purpose of our audit was to determine whether housing authorities were adequately controlling and … January 1, 2012 through November 25, 2015. Background Housing authorities are public corporations that generally …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2

Putnam Valley Central School District – Financial Condition (2016M-135)

Putnam Valley Central School District Financial Condition 2016M135

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135

Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)

… 21, 2016. Background The Pittsford Central School District is located in the Towns of Pittsford, Brighton, Mendon, … operates nine schools with approximately 5,700 students, is governed by an elected seven-member Board of Education. … features such as passwords or data encryption, if PPSI is allowed on these devices, and did not have an inventory …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitive

North Shore Central School District – Fuel Inventory (2017M-89)

… 2016. Background The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The … operates five schools with approximately 2,650 students, is governed by an elected seven-member Board of Education. … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89

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