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Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… complete report – pdf] Audit Objective Determine whether Greene Central School District (District) officials ensured … greene school district leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… recorded, had adequate supporting documentation and were for Association purposes. Key Findings The Board did not … recorded, had adequate supporting documentation and were for Association purposes. As a result, the Association had a significant risk that disbursements could be made for non-Association purposes. We found that: 138 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… report – pdf] Audit Objective Determine whether the Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative … audit BOCES Ontario Seneca Yates Cayuga Wayne …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… to nine vendors with aggregate purchases of $5,000 or more in either the 2019-20 or 2020-21 fiscal year and found …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationTrumansburg Central School District – Procurement (2022M-13)
… (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District officials did not always … District District officials procured goods and services in the best interest of the taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Town of Ticonderoga – Capital Project Management (2023M-38)
… were not recorded in the accounting records. Close seven completed capital projects in the accounting records. While … Board to monitor budget-to-actual project activity. Close completed capital projects in a timely manner. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… by the Board. While the Board approves all claims that are presented for audit, no one verifies that all checks …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialChemung County Probation Department – Collections and Disbursements (2016M-10)
… County Legislature. The County’s Probation Department assists in reducing the incidence of crime by probationers in …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Chautauqua County – Investments and Payroll (2016M-147)
… program and salaries and fringe benefit payments for the period January 1, 2013 through January 15, 2016. … by a 19-member County Legislature. Budgeted appropriations for 2015 totaled approximately $229 million. Key Findings The … Three elected officials should not have been paid for unused vacation leave totaling $14,875 during 2013 and …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… Background The City of Utica is located in Oneida County and has a population of approximately 61,800. The City is governed by an elected 10-member Common Council and Mayor. During our audit period, the City issued more than 10,000 violations and reported fines and penalties collected of $356,211. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2012 through September 30, 2013. … County, is governed by a Board of Trustees that currently has seven members. The School’s expenses for the 2012-13 …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… properly deposited receipts and if disbursements were for proper Company purposes for the period March 1, 2006 through January 31, 2015. … Department. The Company, which provides fire protection for the Village and the Town of Spencer, is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… Purpose of Audit The purpose of our audit was to review internal controls over selected financial operations for the period January 1, 2013 through August 31, 2014. … Key Recommendations Ensure that bid specifications are written to encourage competition from multiple vendors. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… of the State, separate and distinct from the Town of Essex in Essex County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Willsboro Fire District – Financial Controls (2014M-156)
… fiscal year totaled $239,340. Key Findings The Treasurer does not maintain running cash balances in the check book …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… is a volunteer organization located in the Town of Middletown in Delaware County. The Department is affiliated with the Middletown-Hardenburgh Fire District (District) and provides …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsSeneca County – Water and Sewer Operations (2017M-4)
… Purpose of Audit The purpose of our audit was to assess the County’s water and … is located in the Finger Lakes region of western New York, has a population of approximately 35,000 and encompasses 10 … districts’ financial operations. Ensure written agreements are established with all municipal and commercial water and …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Town of Cambria – Capital Projects Financing (2017M-161)
… Purpose of Audit The purpose of our audit was to review capital project finances for the … January 1, 2015 through May 11, 2017. Background The Town of Cambria is located in Niagara County and has a population … Town of Cambria Capital Projects Financing 2017M161 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161