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Port Ewen Fire District – Financial Management (2024M-157)
… operations. Key Findings The Board and officials did not properly manage District’s financial operations. … accounting records. As a result, the Board did not have sufficient information to adequately oversee the District’s financial activities and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Merrick Union Free School District – Financial Management (2024M-64)
… Audit Objective Determine whether the Merrick Union Free School District (District) Board of Education (Board) and … Determine whether the Merrick Union Free School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting … operations, the accounting and reporting deficiencies may have been identified and corrected. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Lewis County – Purchase Cards (2024M-41)
… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes. The County could have …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… July 31, 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The … and Pinckney to provide fire protection services, is governed by an elected 13-member Board of Directors. … and the Drill Team’s chief financial officer’s records is performed by the Department’s audit committee. Consider …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesVillage of Lisle – Transparency of Fiscal Activities (S9-24-13)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the … agreed with our recommendations and indicated they have taken or will take corrective action. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … The Town of Champion Great Bend Fire District, located in Jefferson County, is a district corporation of the State, … the Treasurer provided to the Board. The Treasurer has not submitted the required annual financial reports to OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal … services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has 43 volunteer … Clinton Volunteer Fire Department Inc Oversight of Financial Activities 2014M142 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialRotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… Background The District is a district corporation of the State, distinct and separate from the Towns of Rotterdam and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financialTown of Union – Financial Condition (2016M-192)
… through December 31, 2015. Background The Town of Union is located in Broome County. The Town, which has approximately 55,000 residents, is governed by an elected five-member Town Board. Budgeted … million. Key Findings 157 of 187 water meters the Town is billed for are older than five years, and Village …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… and reported and that Department moneys are safeguarded for the period January 1, 2012 to September 5, 2013. … The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department … the Treasurer. The Department’s budget totaled $174,935 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135City of Yonkers – Budget Review (B6-14-13)
… 2014-15 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to … City of Yonkers Budget Review B61413 …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13West Niles Fire Company – Financial Activities (2017M-205)
… to ensure financial activity was properly recorded and reported and money was safeguarded for the period January 1, 2016 … and procedures for cash receipts, cash disbursements and fundraising events or adopt a code of ethics as required by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Bellmore-Merrick Central High School District – Financial Condition (2016M-341)
… 1, 2012 through June 30, 2016. Background The Bellmore-Merrick Central High School District is located in the Town … Union Free School District (UFSD), North Bellmore UFSD, Merrick UFSD, and North Merrick UFSD. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/bellmore-merrick-central-high-school-district-financial-condition-2016mLowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … of the revenue from the District’s wind power agreement to reduce real property taxes, and the District’s unassigned … developed adequate multiyear financial and capital plans to address how they will use wind power revenues. District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mVillage of Middleburgh – Fiscal Operations (2013M-10)
… to October 15, 2012. Background The Village of Middleburgh is located in Schoharie County and has approximately 1,500 residents. The Village is governed by a Mayor and four Trustees who form the Village … of a financial function. Ensure that the Clerk-Treasurer is properly collecting, recording and disbursing Village …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Town of Kendall – Justice Court (2013M-130)
… was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, … The Town has two elected Justices who preside over Court operations. The Justice Court reported revenues of approximately $22,700 during 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Frankfort – User Charges (2014M-117)
… and recording or provided oversight over the two account clerks, running the risk that billings could be …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Town of Mohawk – Records and Reports (2013M-113)
… to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, 2012. … identify and record the appropriate amount of fund balance for each fund. Provide the Board with accurate and complete …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113