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Livingston County Probation Department – Financial Operations (2016M-404)
… audit was to examine the Department’s financial operations for the period January 1, 2014 through April 28, 2016. Background Livingston County is located in central New York and has a population of approximately 65,000. The County is governed by the Board of Supervisors, which comprises 17 …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… District funds, which is not authorized by GML. The Board Chair had a prohibited interest in a contract between the District and a corporation where the Treasurer (the Chair’s spouse) is employed as a part-time sales … Discontinue the contract with the corporation in which the Chair has a prohibited interest. File the delinquent AUDs …
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)
… balances. However, based on discussions with the Highway Superintendent (Superintendent), vehicle and equipment capital improvements …
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)
… totaling $8,936 and potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were …
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 the Department’s controls were adequate to ensure that … and approve, or ensure that the Finance Committee audits, all bills and claims against the Department before they are …
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)
… Purpose of Audit The purpose of our audit was to determine whether Company … reports to the Board. The Treasurer did not record all fundraising receipts and the Board failed to properly … fundraising activities. Key Recommendations Investigate all withdrawals made by the Treasurer and determine the …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether Company … or Company membership adequately reviewed or approved all bills/claims prior to payment. The Treasurer did not … not responsible for receiving and maintaining custody of all Company funds. The Treasurer did not prepare a budget or …
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)
… Sheriff Department’s internal controls over cash receipts for the period January 1, 2012 through June 30, 2013. Background Washington County is located in the eastern part of New York and has a population of approximately 62,000 people. The County is governed by a Board of Supervisors composed of 17 members, …
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)
… appropriate action to maintain the City’s fiscal stability for the period January 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a population of approximately 10,250. The City is governed by an elected three-member City Council. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board … $188,000 during the 2014-15 fiscal year. Key Findings Not all ECA fund receipts were deposited in a timely manner. Not all ECA clubs had student ledgers. The Board's ECA fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomFreeport Union Free School District – Financial Condition (2016M-300)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through April 30, 2016. Background The Freeport Union Free School District is located in the Town of Hempstead, Nassau County. The … operates eight schools with approximately 7,000 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Oneonta City School District –Financial Condition (2013M-165)
… audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, … and the Town of Davenport in Delaware County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… our audit was to review the District’s financial condition for the period July 1, 2012 through June 30, 2016. Background … The Bellmore-Merrick Central High School District is located in the Town of Hempstead in Nassau County. The … operates six schools with approximately 5,500 students, is governed by an eight-member Board of Education appointed …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mJamestown City School District – Financial Condition (2015M-120)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … for the 2014-15 fiscal year were $76 million. Key Findings To bridge the funding gap in the 2015-16 budget, District officials expect to use approximately $800,000 of the remaining reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… and disposed of in a legitimate and cost-effective manner for the period July 1, 2013 through March 24, 2014. Background The Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and … of Penfield and Webster in Monroe County. The District is governed by an elected nine-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseVillage of Nichols – Financial Condition (2013M-50)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 1, 2013. Background The Village of Nichols is … tax distributions. Key Findings We found that from 2007-08 to 2011-12 the Village had unforeseen expenditures of $89,500 …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Nelsonville – Financial Operations (2012M-242)
… was to examine the Board’s financial oversight activities for the period June 1, 2011, to August 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The Village is governed by an elected Board of Trustees which comprises a …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Endicott – Budget Review (B4-13-8)
… expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative 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/village/2013/04/10/village-endicott-budget-review-b4-13-8Town of Kendall – Justice Court (2013M-130)
… to resolve outstanding issues and take action to close out old cases. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130City of Olean – Budget Review (B1-13-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2