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Yaphank Fire District – Claims Processing (2013M-51)
… elected five-member Board of Fire Commissioners (Board), with one member appointed as Chairman. The District's general …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Orleans County – Department of Social Services (2012M-222)
… Ensure that DSS personnel adequately communicate with each other to avoid errors, such as duplicate payments. …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… a consent order requiring construction of a new facility with a completion deadline of April 2017. If the new facility …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mCity of Rye – Boat Basin Fund (2013M-289)
… could be improved. In 2000 and 2001, the City contracted with an outside vendor to analyze and calculate cost …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289City of Amsterdam – Records and Reports (2013M-266)
… City generally prepares and files its AUD in conjunction with the annual independent audit of the City’s financial …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266County of Rockland – Budget Review (B6-14-24)
… this shortfall. The County’s proposed 2015 budget complies with the tax levy limit because it includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… and ensure that the Program is operated in accordance with the agreement. Establish and approve the fees that are …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… banking agreement. Key Recommendations Adopt budgets with realistic estimates of revenues, expenditures and the …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… is transparently and appropriately approved in accordance with General Municipal Law and BOCES policies. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationNorth Colonie Central School District – Claims Processing (2013M-9)
… fiscal year are $94.1 million, and funded primarily with real property taxes and State aid. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Skaneateles Central School District – Records and Reports (2015M-154)
… Onondoga County. The District, which operates four schools with approximately 1,420 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Software Management (2015-MR-3)
… inventory lists. Monitor users to ensure compliance with the acceptable use policy and review College computers …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Jefferson County – Court and Trust Funds (2022-C&T-6)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/jefferson-county-court-and-trust-funds-2022-ct-6Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… had already occurred. The general fund ended 2012 with a cash balance of $15,630. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Central Islip Union Free School District – Financial Management (2013M-380)
… amount of the District’s unexpended surplus funds complies with the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Village of Munnsville – Financial Operations (2012M-239)
… has not filed the required annual financial report with OSC on a timely basis. The Board did not audit, or cause …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Liberty – Financial Condition (2013M-109)
… Board’s adopted budgets were based on accounting records with discrepancies because the Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… control weaknesses of a small office by having a part-time Deputy Clerk-Treasurer (Deputy) collect receipts. However, weaknesses still exist because the Deputy prepares manual receipts and gives the Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Village of Allegany – Vehicle Fuel (2012M-308)
… Ensure all fuel purchases are made in accordance with its adopted procurement policy. Adopt policies and …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Cassadaga Valley Central School District – Financial Condition (2013M-249)
… reserved are necessary, reasonable, and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249