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Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)

… orders, and none of these purchases were documented as an emergency situation. Key Recommendations Ensure that budget … orders to exceptional situations, such as a documented emergency situation. …

https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-and

Village of Malverne – Procurement (2017M-16)

… Purpose of Audit The purpose of our audit was to examine the Village’s procurement process for the period … the 2016-17 fiscal year. Key Findings Village officials have not enforced compliance with the Village’s procurement …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16

Village of Alden – Ambulance Service Billing and Collection (2016M-321)

… The objective of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 … written policies and procedures for ambulance service billing and collection. An outside billing agent creates billing reports, issues billing …

https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321

Schenectady City School District – Financial Condition (2014M-168)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … debt known as revenue anticipation notes (RANs) in order to pay bills and other obligations when due. Budgets for … on significant amounts of appropriated fund balance to finance operations. Key Recommendations Develop and adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168

Otselic Valley Central School District – Procurement (2022M-58)

… a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58

Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)

… is a not-for-profit corporation authorized by the New York State "Land Bank Act." The Land Bank, which is governed by an …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgages

Mid-Hudson Library System – Procurement (2016M-261)

… not verify that a vendor's quote is in agreement with the State contract prior to ordering. The Library System's … the Library System's procurement procedure to verify State contract pricing when purchases are made using State contract on behalf of member public libraries. Modify the Library …

https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261

Islip Fire District – Disbursements (2020M-9)

… Key Findings The Board: Made an inappropriate payment for medical expenditures totaling $21,000. Approved payment for 118 purchases totaling $38,563 made on District credit … have sufficient supporting documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9

Clarence Public Library – Audit of Claims (2016M-355)

… Public Library is located in the Town of Clarence in Erie County. The Library, which received its charter from the … and it remitted $22,398 of fine and fee revenue to the Erie County Library System in 2015. Key Findings The Board …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355

Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)

… were purchased in mid-2015, no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine … cost-effective use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… The Department has approximately 20 volunteer members and is governed by an elected seven-member Board of Directors. … the Treasurer maintained financial records, she did not keep adequate documentation to support all financial activity …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

Geneva Housing Authority – Cash Receipts (2015M-160)

… Purpose of Audit The purpose of our audit was to evaluate the Authority’s cash receipts process for the … 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which maintains 247 low-cost …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160

Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)

… the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. … approximately 950 residents. General fund appropriations for the 2012-13 fiscal year totaled approximately $1.5 … The Board has not developed policies and procedures for cash receipt and disbursement duties, and the …

https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392

Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)

… excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier …

https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117

Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)

… cash receipts records and the Treasurer deposits funds in a timely manner. Perform bank reconciliations for all Company bank accounts. Except as specified in Appendix A, Company officials generally agreed with our … action. Appendix B includes our comments on issues raised in the Company’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84

Village of Hancock – Insurance Withholdings (2022M-108)

… Clerk-Treasurer (Clerk) did not enforce the collection of retiree health insurance contributions, resulting in … Village Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total …

https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108

Town of Plymouth – Employee Benefits (2023M-176)

… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations  Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176

Town of Allen – Claims Audit (2024M-123)

… report – pdf] Audit Objective  Determine whether the Town of Allen (Town) Town Board (Board) properly audited and … Determine whether the Town of Allen Town Town Board Board properly audited and approved …

https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123

eLearning Videos and Resources

…   The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and links to resources. If there are additional topics that … Abandoned Property Law Industry Handbooks U.S. Securities and Exchange Commission Contact Reports Processing Unit at …

https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resources

West Nyack Fire District – Claims Processing (2014M-259)

… our audit was to examine the District’s claims processing for the period January 1, 2013 through June 24, 2014. … Board of Fire Commissioners. General fund appropriations for the 2014 fiscal year total $800,500. Key Findings … documentation to support purchases made. Expense reports for travel advances did not match the receipts that were …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259