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Wyoming Central School District – Financial Management (2016M-67)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through January 29, 2016. … and develop a plan to use excess funds in a manner than benefits District residents. Transfer excess reserve funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67Odessa-Montour Central School District – Financial Condition (2016M-71)
… February 2, 2016. Background The Odessa-Montour Central School District is located in the Towns of Catherine, Cayuta, … OdessaMontour Central School District Financial Condition 2016M71 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Oakfield-Alabama Central School District – Budgeting (2016M-172)
… 1, 2011 through April 4, 2016. Background The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the … did not establish an appropriate funding level for the retirement contribution reserve. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed for the period July 1, 2014 through October 15, 2015. … records. Establish procedures to ensure cash receipts are accounted for, including adequately segregating the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Lyncourt Union Free School District – Financial Condition (2016M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s … three and a half times the statutory limit. The Board has not adopted a multiyear financial plan to allow it to … benefits District residents. Such uses could include, but are not limited to, paying off debt, financing one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Town of Ballston - Water Fund Financial Operations (2023M-60)
… complete report – pdf] Audit Objective Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings … Determine whether the Town of Ballston Town officials provided adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Village of Penn Yan – Procurement (2024M-152)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant … were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials did not … Determine whether Village of Penn Yan Village officials ensured Water Treatment Plant …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Town of Saugerties – Claims Auditing (2024M-144)
… $91,979 did not comply with the Town’s purchasing policy. For example, Town officials paid a contractor $46,500 to clear debris for the highway department without bid or documentation that … credit card to pay for lunch to celebrate an employee’s birthday. This is not an appropriate use of taxpayer money. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Harborfields Central School District – Information Technology Asset Management (2024M-9)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … for, District officials cannot assure taxpayers that the $3.9 million invested in IT assets has been appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… policy as required by GML. The District has been using a credit union for the deposit and temporary investment of District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Town of Ashland – Long-Term Planning (2024M-114)
… multiyear capital and financial plans, which provide a framework to assess the Town’s capital and financial needs … considered the impact they will have on Town operations or how they will fund these needs. As of July 17, 2024, the … For example, a 2005 pickup truck, 2007 backhoe and 2011 mower are beyond their usable life by an average of almost …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… complete report – pdf] Audit Objective Determine whether Fairview Fire District (District) officials ensured … Determine whether Fairview Fire District District officials ensured employees …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Barnard Fire Department – Financial Controls (2015M-134)
… Purpose of Audit The purpose of our audit was to determine whether … and reported and that Department moneys were safeguarded for the period January 1, 2013 through December 31, 2014. … all bills and claims against the Department before they are paid. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Allegany Engine Company Inc Internal Controls Over Financial Activities 2014M176 …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… for work on Saturdays that included $22,091 additional pay for working overtime on a Saturday. However, the BOCES … charged a full day to their leave accruals while working a partial day. Had employees only charged leave for the hours …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Purpose of Audit The purpose of our audit was to determine if the Board of Directors applied a uniform system for project approval and monitored approved projects for the … exempt status if a business does not produce the intended benefits. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalLivingston County Probation Department – Financial Operations (2016M-404)
… Supervisors. The Livingston County Probation Department assists in reducing the incidence and impact of crime by …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly … and reported and that Company moneys are safeguarded for the period June 1, 2012 through October 4, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… and safeguarding of cash receipts received in the civil office. We also determined that various control … had implemented over the cash receipts process in the civil office provided additional oversight. We tested 147 … Washington County Sheriffs Department Civil Office Internal Controls Over Cash Receipts 2013M288 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCity of Watervliet – Financial Condition (2017M-230)
… that were structurally balanced, routinely monitored financial operations and took appropriate action to maintain … basis, and accounting records did not agree with annual financial reports. Key Recommendations The Council and … ensure that the Director maintains accurate and timely financial records. The Director should provide the Council …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230