Search
Newark Central School District – Employee Benefits (2024M-40)
… – pdf] Audit Objective Determine whether Newark Central School District (District) officials accurately calculated … Determine whether Newark Central School District District officials accurately calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… $1.2 billion. Key Findings Cost benefit analysis (CBA) information for proposed projects lacked calculations of … stated in their applications. Key Recommendations Develop CBA ratios that provide for measurement of project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectSeaford Fire District – Length of Service Award Program (2014M-319)
… The Seaford Fire District is a district corporation of the State, distinct and separate from the Town of Hempstead, … LOSAP point system is not consistent with New York State General Municipal Law (GML). District officials did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… of Auburn (City) officials could take additional steps to increase physical accessibility to programs and services provided at selected City … City officials could consider taking additional steps to increase physical accessibility at selected City … City of Auburn City officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort … canceled checks. Company bylaws did not provide guidance for issuing receipts for cash collected and for conducting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overTown of Pamelia – Financial Management (2015M-276)
… March 31, 2015. Background The Town of Pamelia is located in Jefferson County and has a population of approximately … a reasonable amount of fund balance to maintain in each fund. Develop and adopt a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… $964,000 and made three loans totaling $1.2 million with its own money to local governments and private entities. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectTown of East Greenbush – Justice Court Operations (2016M-60)
… and surcharges and $42,000 for bail. Key Findings Court personnel did not complete monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… controls over the Department’s contracts with agencies for the period January 1, 2014 through December 31, 2014. … a 23-member Board of Legislators. Budgeted appropriations for 2015 totaled approximately $392 million. The County Department of Social Services is responsible for providing temporary assistance to eligible individuals …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mGenesee County – Purchasing (2015M-241)
… the vendor with the lowest bid price. County officials and employees who were provided with purchase cards did not … their responsibilities, sign the cardholder agreement and adhere to the policy. Perform a thorough audit of … to determine if County policies are being followed and cost savings opportunities are being realized. …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Hortonville Fire Company – Financial Activity (2014M-210)
… Purpose of Audit The purpose of our audit was to examine controls over the recording and reporting of financial activity for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… for a fund-raiser did not maintain an accountability of ticket sales. The Treasurer did not prepare adequate monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialWantagh Fire District – Payroll (2013M-176)
… and separate from the Town of Hempstead and Nassau County in which it is located. An elected five-member Board of Fire … use, or get paid for more leave than the amounts allowed in the District’s policy. Key Recommendation Take immediate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… received or deposit money received from fundraisers and lounge sale, and deposits totaling approximately $158,300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsIslip Housing Authority – Cash Disbursements (2017M-167)
… Purpose of Audit The purpose of our audit was to examine the Authority’s cash disbursement … The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Dunkirk City School District – Financial Management (2017M-122)
… 1, 2013 through May 25, 2017. Background The Dunkirk City School District is located in the City of Dunkirk and the … Dunkirk City School District Financial Management 2017M122 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… The Hillside Public Library of New Hyde Park (Library) is a school district public library is located in Nassau County. The Library, which is governed by a five-member Board of Trustees, was created …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Alfred – Information Technology (2017M-236)
… through July 7, 2017. Background The Village of Alfred is located in the Town of Alfred in Allegany County and has a population of approximately 4,200. The Village is governed by an elected five-member Board of Trustees. … IT security awareness training and that the training is updated whenever the IT policies are updated. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
… 1, 2016 through December 31, 2017. Background The Town of Sharon is located in Schoharie County and has a population of … Town of Sharon Fund Balance 2017M271 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… Thirteen percent of FFI and 60 percent of Company Fund (CF) expenditures were unsupported. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227