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Henrietta FD – Audit Follow-Up (2021M-27-F)
… fire protection services for the Town of Henrietta in Monroe County. The District provides fire protection and emergency … The Board appoints a Treasurer who acts as the District’s chief fiscal officer and is responsible for receiving and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… complete report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings Two OSC … Determine whether the City of Cortlands City noncontractual NC employees …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… January 1, 2013 through May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012 through September 23, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… and reported and that District moneys were safeguarded for the period January 1, 2013 through February 28, 2014. … elected Treasurer. The general fund budget totals $111,698 for the 2014 fiscal year. Key Findings The Board did not … 60 days after the close of the fiscal year, and provide for an annual audit of the Treasurer’s financial records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… District moneys are safeguarded for the period January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district corporation of the State, … balance has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectWellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s … each year. The District’s unrestricted fund balance has exceeded the statutory limit for the past three fiscal … in the annual budget for the planned use of fund balance are accurate and reasonable. Maintain unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159North Colonie Central School District – Claims Processing (2013M-9)
… properly supported. However, the District reimbursed its dental insurance provider via automated clearing house (ACH) debits for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Adirondack Central School District – Financial Condition (2016M-184)
… and the Towns of Annsville, Ava, Boonville, Forestport, Lee, Remsen, Steuben and Western in Oneida County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Village of Allegany – Vehicle Fuel (2012M-308)
… and record the amount of fuel purchased, dispensed and on hand. These records should be reconciled to periodic physical …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… and supporting documentation of separation payments for the period July 1, 2012 through April 12, 2016. … Board of Education. The District’s reported expenditures for the 2015-16 fiscal year totaled approximately $68.4 … do not maintain adequate supporting documentation for each separation payment. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andRoxbury Central School District – Financial Condition (2013M-207)
… audit was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are approximately $10 million. … generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to 2012. To reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. … for unrecorded transactions. Ensure that all revenues are recorded when they are received and are promptly …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154School Districts’ Energy Performance Contracts (2015-MR-1)
… report - pdf] We also released five letter reports to the following school districts: Half Hollow Hills Central … [pdf] , and Sachem Central School District [pdf] . Purpose of Audit The purpose of our audit was to review the projected … (ESCO) for energy services in which energy services are installed, maintained or managed to improve the energy …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Software Management (2015-MR-3)
… related software on College computers, including gaming, instant messaging, golf management and couponing …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Town of Shandaken – Payroll (2013M-201)
… of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January … year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary paid … benefits. We found errors in general fund employee payroll payments aggregating $2,484: $1,273 in over-payments …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial … 1, 2014 through December 31, 2014. Background The Town of Hempstead Sanitary District No. 1 is located in the Town … Town of Hempstead Sanitary District No 1 Selected Financial …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… the internal controls over selected financial operations for the period January 1, 2012 through September 30, 2013. … of Directors. District expenditures totaled about $992,000 for the 2013 fiscal year. Key Findings The Assistant failed … of interest. The Assistant was not provided with support for amounts billed or detailed descriptions of the services …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overCentral Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the District’s budgets and financial condition for the period July 1, 2012 through June 30, 2013. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380