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Town of Saugerties – Claims Auditing (2024M-144)

… (Board) properly audited claims and authorized credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that the Board …

https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144

Harborfields Central School District – Information Technology Asset Management (2024M-9)

… for, District officials cannot assure taxpayers that the $3.9 million invested in IT assets has been appropriately …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-asset

Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)

… uniform system for project approval and monitored approved projects for the period of January 1, 2012 through July 29, … did not uniformly apply their Uniform Tax Exempt Policy to projects. Several projects did not include a cost-benefit analysis. Project …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approval

Livingston County Probation Department – Financial Operations (2016M-404)

… 2016. Background Livingston County is located in central New York and has a population of approximately 65,000. The County is governed by …

https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404

Clark Mills Fire District – Controls Over Financial Activities (2014M-315)

… 1, 2013 through July 31, 2014. Background The District is a district corporation of the State, distinct and separate from the Town of Kirkland, and is located in Oneida County. The District is governed by an elected five-member Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315

Town of Ashland – Long-Term Planning (2024M-114)

… of almost six years, and he shared that both the Town’s salt shed and highway garage need costly repairs. Key …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114

Fairview Fire District – Payroll and Leave Accruals (2024M-96)

… employees are paid only for hours worked and leave time to which they are entitled. Review payroll errors identified … if appropriate, consult with the attorney for the District to possibly recover overpayments made to employees. Ensure that all leave requests are properly …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96

Barnard Fire Department – Financial Controls (2015M-134)

… which is governed by a five-member Board of Directors, is affiliated with the Barnard Fire District and provides fire … to establish internal controls over cash receipts. The President did not appoint a Finance Committee to perform the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134

Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)

… and reported and that Company money was safeguarded for the period January 1, 2013 through April 28, 2014. … The Treasurer did not offer a legitimate Company purpose for $7,123 in cash withdrawals. The President did not appoint … reports to the Board. Develop and implement procedures for Company officials to follow during and after fundraising …

https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176

Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)

… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … the Village of Delevan in Cattaraugus County. The Company is operated in accordance with its by-laws which stipulate …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financial

Washington 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-cash

City 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. … elected three-member City Council. Budgeted appropriations for the general fund, water fund and sewer fund for 2017 totaled approximately $16 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230

East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)

… Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $31 million. The District’s high … receipts and disbursed $188,000 during the 2014-15 fiscal year. Key Findings Not all ECA fund receipts were deposited … that student treasurers maintain ledgers throughout the year. Update the ECA fund policy to provide specific guidance …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroom

Freeport Union Free School District – Financial Condition (2016M-300)

… the level of unrestricted fund balance to legal limits and consider adopting a fund balance policy to require …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300

Oneonta City School District –Financial Condition (2013M-165)

… the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in Otsego County and the Town of Davenport in …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165

Bellmore-Merrick Central High School District – Financial Condition (2016M-341)

… June 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town of Hempstead in … BellmoreMerrick Central High School District Financial Condition 2016M341 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016m

Jamestown City School District – Financial Condition (2015M-120)

… audit was to evaluate the District’s financial condition for the period July 1, 2011 through April 13, 2015. … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $76 million. Key Findings To … Develop and regularly update a multiyear financial plan for a three- to five-year period that is sustainable and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120

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