Search

Pembroke Central School District – Financial Management (2016M-31)

… Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates three schools … The District consistently overestimated appropriations in the adopted budgets and did not use all of the annually …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31

Hammond Central School District – Payroll (2016M-398)

… Background The Hammond Central School District is located in the Towns of Hammond, Rossie, Morristown and Macomb in St. Lawrence County and the Town of Alexandria in Jefferson County. The District, which operates one school …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398

St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)

… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency (SLCIDA) … Determine whether the St Lawrence County Industrial Development Agency SLCIDA Board …

https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoring

Putnam Valley Central School District – Information Technology (2021M-154)

… report - pdf ] Audit Objective Determine whether Putnam Valley Central School District’s (District) officials ensured information … Determine whether Putnam Valley Central School Districts District officials ensured information …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/putnam-valley-central-school-district-information-technology-2021m-154

Town of Hempstead – Budgeting (2021M-169)

… annual budgets. Town officials levied $37.6 million more in taxes than was necessary to fund budgeted expenditures, … failed to monitor the annual budget timely, resulting in the Board approving significant budget adjustments … the year end. Key Recommendations Present budget estimates in a realistic and transparent manner, and show fund balance …

https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-hempstead-budgeting-2021m-169

Clymer Central School District – Payroll (2023M-168)

Determine whether Clymer Central School District District employee compensation payments were accurate approved and supported

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168

Village of Unadilla – Procurement (2022M-182)

… whether Village of Unadilla (Village) officials used a competitive process to procure goods and services. Key Findings Village officials did not always use a competitive process when purchasing goods or services, as … Village obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not …

https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182

Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)

… physically locate the badges for 15 of 25 shared accounts we selected for testing. Discovered and deactivated, because …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building

Town of Harpersfield – Claims Auditing (2024M-71)

… complete report – pdf] Audit Objective Determine whether the Town of Harpersfield (Town) Town Board (Board) properly audited claims. Key Findings The Board did not properly audit claims to determine whether … Determine whether the Town of Harpersfield Town Town Board Board properly …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71

Lake George Fire Company - Cash Receipts (2015M-216)

… January 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216

Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)

… The Cameron Volunteer Fire Department is located in Steuben County and contracts with the Towns of Cameron and … for financial operations. The Treasurer prepares and makes all deposits, pays Department bills and performs all …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-over

Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)

… 1, 2012 through December 5, 2013. Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of … Livonia Hook and Ladder Company No 1 Inc Financial Controls 2014M001 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001

Columbia County – Payroll (2014M-121)

… October 3, 2013. Background Columbia County is located in eastern New York and has a population of approximately … properly segregated. The auto-pay payroll system resulted in payments to part-time attorneys for hours not worked. The …

https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121

East Bloomfield Fire District – Financial Operations (2017M-154)

… for 2017 total $354,594. Key Findings The purchasing agent does not provide the Board with required quotes and does not retain the documentation. The Board has not …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154

City of Newburgh – Budget Review (B17-6-18)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to issue debt not to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. New York State …

https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18

Village of Wurtsboro – Financial Operations (2017M-71)

… 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a population of approximately … of $95,300 from the water fund to maintain operations in the last three years. The Mayor and Board did not …

https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71

Town of Deerpark – Budget Review (B17-6-17)

… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2008. New York …

https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17

Aloma D. Johnson Charter School – Leave Accruals (2017M-218)

… Aloma D. Johnson Charter School is a public school located in the City of Buffalo that is not under the control of the … year totaled approximately $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request … employees to the 2016-17 beginning leave balances recorded in the employee leave records and found that 12 of these …

https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218