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Fishers Island Union Free School District – Five Point Plan (2015M-320)

… The District, which operates one school with approximately 70 students, is governed by an elected five-member Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320

Campbell-Savona Central School District – Budget Review (B2-16-6)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the District’s tentative budget for the 2016-17 fiscal year are reasonable. Background … CampbellSavona Central School District Budget Review B2166 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/13/campbell-savona-central-school-district-budget-review-b2-16-6

Rockland County – Budget Review (B23-6-8)

… the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable. Background The County, … the significant revenue and expenditure projections in the 2024 proposed budget are reasonable. The County’s proposed … levy of $141,791,700. Key Recommendations In adopting the 2024 budget, the Legislature should be mindful of the legal …

https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8

City of Long Beach – Budget Review (B23-7-3)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve … from our budget review issued in May 2022. Background The City of Long Beach, located in Nassau County, has been …

https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3

Village of Endicott – Budget Review (B4-16-7)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the … and $206,000, respectively. Village officials plan to raise water and sewer rates. The Village has adopted a local …

https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7

Town of Erin – Town Clerk and Justice Operations (2016M-315)

… by statute. The Justice did not properly report disposed tickets to the State Department of Motor Vehicles (DMV) and … Accurately report the dispositions and dismissals of all tickets to JCF and DMV. Perform a thorough audit of the …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-erin-town-clerk-and-justice-operations-2016m-315

Campbell-Savona Central School District – Budget Review (B2-13-12)

… in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Campbell-Savona Central … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12

Town of Humphrey – Financial Management (2013M-116)

… total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and … basis, the Board appropriates fund balance as a financing source to balance the budget. However, because the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… District officials did not adequately monitor gasoline credit card purchases. Key Recommendations Develop and adopt … that require invoices or receipts be attached to gasoline credit card claims when they are submitted for approval. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411

Brighton Memorial Library – Board Oversight (2015M-116)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for … not complete a proper audit of claims from vendors prior to payment. The Library had accumulated over $760,000 in … funds as of the end of 2014, with no formal written plan to use the money. Most of the private funds are improperly …

https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116

Otisco Fire District – Financial Operations (2016M-415)

… The Otisco Fire District is a district corporation of the State, distinct and separate from the Town of Otisco in …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415

Middle Country Public Library – Treasurer (2015M-291)

… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position … instead of being paid a salary. The Treasurer only signs checks but does not maintain accounting records or …

https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291

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

… of Audit The purpose of our audit was to examine the District’s internal controls over use of its non-firefighting … through August 31, 2016. Background The Franklin Square and Munson Fire District is a district corporation of the State, distinct and separate from the hamlet of Franklin Square, Nassau …

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

Bayport Fire District – Credit Card Use (2016M-394)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … which provides fire protection and emergency services to approximately 8,900 residents, is governed by an elected … The credit card account allows for cash advances of up to $1,000 per card per day. Not all purchases contained …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394

Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)

… Key Findings In 2015 three firefighters received one year of service credit and a defined contribution of $700 … of the three firefighters who inappropriately received one year of service credit in 2015 and contact the District’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-credit

Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)

… Purpose of Audit The purpose of our audit was to examine internal controls over cash disbursements for the … process, resulting in $239,622 being inappropriately paid to the Chair’s wife; the District’s credit card was used to make $14,910 in questionable purchases, including gas, …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39

Cortland County - Financial Management and Reporting (2019M-162)

… oversee the County’s finances. The Legislature: Failed to address extended vacancies in key financial positions. Failed to address deficiencies identified in previous audits and will … key financial positions within a reasonable timeframe. Address deficiencies identified in previous audits to ensure …

https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162

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