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Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Purpose of Audit The purpose of our audit was to determine if the Board of Directors applied a uniform system for project approval and monitored approved projects for the … exempt status if a business does not produce the intended benefits. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalLivingston County Probation Department – Financial Operations (2016M-404)
… Supervisors. The Livingston County Probation Department assists in reducing the incidence and impact of crime by …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… policy as required by GML. The District has been using a credit union for the deposit and temporary investment of District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Town of Ashland – Long-Term Planning (2024M-114)
… multiyear capital and financial plans, which provide a framework to assess the Town’s capital and financial needs … considered the impact they will have on Town operations or how they will fund these needs. As of July 17, 2024, the … For example, a 2005 pickup truck, 2007 backhoe and 2011 mower are beyond their usable life by an average of almost …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… controls or develop written policies and procedures for these duties. As a result, we determined that District … potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate and … Key Recommendations Ensure employees are paid only for hours worked and leave time to which they are entitled. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Barnard Fire Department – Financial Controls (2015M-134)
… The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, which is governed by an eight-member Executive Committee/Fire Advisory Board per its bylaws, provides fire … cash withdrawals. The President did not appoint a finance committee to review and approve the Treasurer’s records as …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial activity is properly … and reported and that Company moneys are safeguarded for the period June 1, 2012 through October 4, 2013. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialWashington 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-cashCity of Watervliet – Financial Condition (2017M-230)
… operations and took appropriate action to maintain the City’s fiscal stability for the period January 1, 2014 through June 30, 2017. Background The City of Watervliet is located in Albany County and has a population of approximately 10,250. The City is governed by an elected three-member City Council. …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board ensured that extra-classroom activity funds were properly accounted for during the period July 1, 2014 through June 13, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomFreeport Union Free School District – Financial Condition (2016M-300)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Oneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s … Since 2010, total State aid received by the District has declined more than $1 million (8 percent decrease) and … of its available surplus. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Bellmore-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-2016mJamestown City School District – Financial Condition (2015M-120)
… the 2014-15 fiscal year were $76 million. Key Findings To bridge the funding gap in the 2015-16 budget, District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… Purpose of Audit The purpose of our audit was to determine whether … and disposed of in a legitimate and cost-effective manner for the period July 1, 2013 through March 24, 2014. … detailed guidance for procuring goods and services that are below competitive bidding thresholds. The individual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseVillage of Nichols – Financial Condition (2013M-50)
… revenue source, like Federal or State aid, if there was an emergency. The Village was able to avoid fiscal instability … $50,064 was Federal and State aid for the reimbursement of emergency disaster work due to the flooding. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight … June 1, 2011, to August 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a … Village of Nelsonville Financial Operations 2012M242 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4138 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8City of Olean – Budget Review (B1-13-2)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2