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Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Company's internal controls over its financial operations for the period March 1, 2013 through February 5, 2015. … The Company, which provides fire protection services for approximately 3,100 Town residents, is governed by an … eleven-member Board of Directors. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $235,000. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… of the State, distinct and separate from the towns of Smithtown and Islip in Suffolk County, in which it is …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… provides fire protection for the Towns of Halfmoon and Clifton Park and the City of Mechanicville, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialClyde Fire Company – Controls Over Financial Activity (2015M-072)
… December 31, 2014. Background The Clyde Fire Company is a not-for-profit volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072LaGrange Fire District – Board Oversight (2014M-127)
… December 13, 2013. Background The LaGrange Fire District is a district corporation of the State, distinct and separate … the Town of LaGrange and the County of Dutchess, in which it is located. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Key Findings The Clerk did not properly record, deposit, remit or report collections. The Clerk did not: … detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real property tax collections within … Maintain detailed and accurate accounting records. Deposit all collections and remit all real property tax …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Uniondale Union Free School District – Information Technology (2023M-61)
… result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In addition to sensitive information technology (IT) … changing and disabling nonstudent network user account access, and regularly review the accounts to ensure they are …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… [read complete report – pdf] Audit Objective Determine whether Burnt Hills - Ballston Lake … audit school burnt hillsballston lake …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planGardiner Fire District – Length of Service Award Program (2013M-265)
… approximately $367,000. Key Findings The District’s LOSAP Point System is inconsistent with General Municipal Law. The … activities performed in accordance with the District’s Point System were prepared. Officials granted points for … of the LOSAP as required. Key Recommendations Amend the Point System to ensure it is consistent with GML and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Ballston Area Recreation Commission – Board Oversight (2015M-269)
… deposits for money collected from the soccer concession stand. The Commission has not filed annual update documents … the Director all funds received from the soccer concession stand that were not deposited. File the annual update …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Town of Minerva – Payroll and Cash Receipts (2015M-342)
… and health insurance, and she was paid for leave valued at $8,235 that she had not earned and was not entitled to. …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342City of Yonkers – Financial Operations (2017M-119)
… of our audit was to review the City’s financial condition and oversight of its financial operations for the period July 1, 2014 through June 30, 2016. Background … seven-member City Council, was given responsibility for managing the Yonkers Public Schools’ (YPS) finances in …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Salamanca City School District – Financial Management and Payroll (2017M-138)
… formalizing controls and oversight associated with the payroll function. Key Recommendations Maintain unrestricted … with relevant statutes. Develop and adopt written payroll policies and procedures. … Salamanca City School District Financial Management and Payroll 2017M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… period July 1, 2015 through April 3, 2017. Background The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had … Mount Vernon City School District Purchasing and Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mFriendship Central School District –Procurement (2016M-175)
… The District, which operates one school with approximately 360 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Lancaster Central School District – Financial Condition (2016M-101)
Lancaster Central School District Financial Condition 2016M101
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… and controls over information technology for the period July 1, 2009 through January 23, 2015. Background The … private information. Evaluate the setup of the web content filter, monitor internet usage and enforce the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationBrighton Central School District – Separation Payments (2016M-119)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … employees were paid $4,850 more than they were entitled to. District officials did not have written policies or procedures in place to provide guidance to employees and District officials to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … general fund budgets. The Board did not adopt a policy to establish an adequate level of unrestricted fund balance to be maintained, resulting in the need to issue revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Village of Hempstead – Budget Review (B17-7-6)
… an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. Background Chapter 642 of the … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6