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West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)

… audit west webster volunteer fire cash disbursements …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cash

Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)

… period. Appropriations for three equipment accounts and two printing service accounts were consistently overestimated …

https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budget

Mount Vernon City School District – Procurement of Natural Gas (2019M-91)

… and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or enter … of natural gas. For nearly a decade, paid natural gas rates that were on average two times the benchmark rates. May have been able to reduce its natural gas costs by …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91

Ontario County Four Seasons Development Corporation – Procurement (2021M-197)

… Determine whether Ontario County Four Seasons Development Corporation Corporation officials used a competitive process …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporation

Trumansburg Central School District – Procurement (2022M-13)

… (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District … always ensure that goods and services were procured in the best interest of the taxpayers. The Board of Education … 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-13

Town of Ticonderoga – Capital Project Management (2023M-38)

… authorized budget. Maintain complete and adequate capital project accounting records or prepare monthly itemized capital project budget-to-actual reports for the Board. For example, … records. While we did not observe any instances where a project’s authorized budget was exceeded, without adequate …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38

Bloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)

… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … District is a district corporation of the State, distinct and separate from the Towns of Mamakating and Wallkill …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financial

Chemung County Probation Department – Collections and Disbursements (2016M-10)

… in reducing the incidence of crime by probationers in the community and is the designated agency for the collection of … by the principal clerks each day and prepared and made bank deposits. Key Recommendations Establish and consistently … of restitution, designated surcharges and electronic home monitoring fees. Formally establish a time frame to …

https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10

Chautauqua County – Investments and Payroll (2016M-147)

… of Audit The objectives of our audit were to review the County’s investment program and salaries and fringe benefit … 1, 2013 through January 15, 2016. Background Chautauqua County has a population of approximately 135,000 and includes two cities, 27 towns and 15 villages. The County is governed by a 19-member County Legislature. …

https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147

City of Utica – Parking Violation Enforcement and Collection (2015M-219)

… April 30, 2015. Background The City of Utica is located in Oneida County and has a population of approximately … have not effectively segregated parking violation duties in the Department or implemented compensating controls such …

https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219

West Buffalo Charter School – Student Enrollment and Billing (2013M-314)

West Buffalo Charter School Student Enrollment and Billing 2013M314

https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314

Village 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-164

Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)

… Purpose of Audit The purpose of our audit was to determine if the Treasurer properly … Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village … Spencer Volunteer Fire Company Apparent Misappropriation of Funds 2015M114 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-funds

Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in … within the Treasurer’s office were adequately segregated and did not implement compensating controls. Key … Ensure that purchases are made in accordance with statute and the District’s procurement policy. Establish and enforce …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9

Essex Fire District No. 2 – Cash Disbursements (2015M-167)

… No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The … for the past two years. Key Recommendations Adopt policies and procedures outlining the process when making … Treasurer to prepare monthly bank account reconciliations and reports; the reconciliations should be included with the …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167

Willsboro Fire District – Financial Controls (2014M-156)

… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that financial activity was properly recorded and … and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been filed with OSC …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156

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