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Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… for. Competitively procure goods and services, including motor oil and tires, resulting in potential overpayments of $4,500. …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Greenville Fire District - Fixed Assets (2019M-223)
… purchase price, date placed in service, useful life and serial numbers. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… Determine whether the Erie2ChautauquaCattaraugus Boards of Cooperative Educational Services BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingTown of Harpersfield – Claims Auditing (2024M-71)
… payment. However, the abstracts did not contain sufficient details or itemization for the Board to make the necessary … which, if implemented, will improve the Town’s claims audit process. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Town of Pitcairn – Claims Auditing (2024M-69)
… have been paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling … contract could have saved money. For example, a State diesel fuel contract could have saved the Town about $3,000 …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Lake George Fire Company - Cash Receipts (2015M-216)
… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… 31, 2014. Background The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and … monthly bank reconciliations. Key Recommendations Adopt a system of internal controls over Department operations. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overLivonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County … Livonia Hook and Ladder Company No 1 Inc Financial Controls 2014M001 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Apalachin Fire District – Oversight of Financial Operations (2013M-25)
Apalachin Fire District Oversight of Financial Operations 2013M25
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Columbia County – Payroll (2014M-121)
Columbia County Payroll 2014M121
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121East Bloomfield Fire District – Financial Operations (2017M-154)
… January 1, 2015 through February 23, 2017. Background The East Bloomfield Fire District is a district corporation of the State, distinct and separate from the Town of East Bloomfield, in Ontario County. The District is governed … East Bloomfield Fire District Financial Operations 2017M154 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154City of Newburgh – Budget Review (B17-6-18)
… and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Village of Wurtsboro – Financial Operations (2017M-71)
… Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. Background … three-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year for the general and water funds totaled $762,250. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Town of Deerpark – Budget Review (B17-6-17)
… expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Village of Port Chester – Payroll (2017M-115)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January … Village of Port Chester Payroll 2017M115 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
Aloma D Johnson Charter School Leave Accruals 2017M218
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Magee Volunteer Fire Department, Inc. – Financial Activities (2017M-294)
… The Board is not reporting payments made to an individual performing custodial/maintenance services as … the appropriate oversight agency. Determine whether the individual performing custodial/maintenance services is an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/03/30/magee-volunteer-fire-department-inc-financial-activities-2017mSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… the 2017-18 fiscal year total approximately $30.5 million. Key Findings Unrestricted fund balance at the end of 2016-17 … for collections and some clubs did not maintain ledgers. Key Recommendations Use surplus funds as a financing source …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraMiddleburgh Central School District – Financial Condition (2013M-206)
… Central School District is located in Schoharie and the Albany Counties. The District is governed by the Board of Education which comprises five elected members. The … is approximately $20.2 million. Key Findings Although the Board and District management believed they were effectively …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Bath Central School District – Reserves (2016M-401)
… School District is located in the Towns of Avoca, Bath, Cameron, Thurston, Urbana and Wheeler in Steuben County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401