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West Albany Fire District – Credit Card Purchases (2017M-15)
… Purpose of Audit The purpose of our audit was to determine whether credit card purchases were approved in … order. Although the Board discussed purchases, it did not have written procedures or guidelines to identify individuals … making the purchases. Claims totaling $38,478 did not have adequate supporting documentation. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… receipts within 10 days. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… purchase fuel. Properly audit fuel invoices to ensure they do not include taxes and unnecessary fees and seek …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Fairport Public Library – Financial Management (2014M-354)
… $2.6 million. Key Findings Library officials do not review or approve financial transactions before they occur. The Board did not establish formal financial plans or budgeting policies. Unrestricted fund balance has …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Town of Delhi – Pool Project Donations and Disbursements (2020M-105)
… as an affiliate of the Town. Inappropriately used Town funds to pay at least $8,000 for fundraising activities. Did …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Mount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Auditor and appoint an individual who is not involved with the disbursements process. Create and adopt policies and …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mCity of Elmira – Financial Condition (2017M-90)
… through 2015 totaling $4.5 million, and unassigned fund balance that totaled $1.8 million at the end of 2013 declined … monitor the City’s finances, including available fund balance and cash balances, to prevent further decline in …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90Corinth Central School District – Financial Condition (2015M-68)
… seven-member Board of Education, operates two schools with approximately 1,200 students. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Personal Income Tax Refunds
… for payment were appropriate and processed in accordance with applicable New York State tax laws and regulations. We …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refundsAkron Central School District – Controls Over Compensatory Time (2014M-24)
… Purpose of Audit The purpose of our audit was to evaluate the District’s administration of compensatory (comp) time for … has not developed policies or procedures which clarify how comp time will be administered. Some employees have been …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… plan. The claims auditor did not report to the Board or prepare written reports for the Board showing the results …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsVillage of Wappingers Falls – Board Oversight (2023M-70)
… used. Ensure the Village’s Annual Financial Report (AFR) was properly filed, as required. Annually audit the … bank reconciliations and online transfers. Ensure that the AFR is submitted timely and accurately to the Office of the …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Village of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village’s … 10.10 requires municipalities and school districts that have been authorized to issue obligations to fund operating … Based on the 2017-18 proposed budget, the Village will have exhausted 91.2 percent of its taxing authority. The …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… disabled in a timely manner. District officials agreed with our findings and recommendations and indicated they plan …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTown of Guilford – Budgeting (2023M-144)
… allowed by the Town’s policy. Town officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… collections in a timely manner. Town officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Willsboro Central School District – Student State Aid (2023M-119)
… corresponding claims. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… decisions. We noted: Fiscal year-ending 2021 general fund cash was overstated by approximately $330,000. Annual …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97