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Village of Brushton – Fiscal Oversight (2014M-235)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2013 through June 30, 2014. Background The Village of Brushton is located in the Town of Moira in Franklin … Village of Brushton Fiscal Oversight 2014M235 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Niagara Falls Water Board – Financial Management (2015M-141)
… January 1, 2013 through April 30, 2015. Background The Niagara Falls Water Board and the Niagara Falls Public Water Authority are public benefit … appointed five-member Board, owns and operates the City of Niagara Falls’ drinking water, wastewater and storm water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Village of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… in the official’s presence and should be kept in his/her possession at all times. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mBethpage Public Library – Procurement (2019M-219)
… report - pdf ] Audit Objective Determine whether the Bethpage Public Library (Library) Board of Trustees (Board) … Determine whether the Bethpage Public Library Library Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… We found: All employees that were assigned a take-home vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation for personal use of its vehicle in a timely manner. The CEO did not reimburse the … auditor found he was not adhering to the take-home vehicle policy. The internal auditor estimated the CEO’s personal …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeHorseheads Central School District – Network Access Controls (2021M-127)
… As a result, there were 230 inactive user accounts, of which 138 were unneeded, and there were an excessive number of generic accounts. Did not provide IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board … Municipal Law (GML), at the most favorable terms or in the best interest of District taxpayers. The Board and District … natural gas at the most favorable terms and in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… or 2020-21 fiscal year and found officials made purchases from two vendors totaling $58,375 without seeking …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationTrumansburg Central School District – Procurement (2022M-13)
… (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District … always ensure that goods and services were procured in the best interest of the taxpayers. The Board of Education … District officials procured goods and services in the best interest of the taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Village of Hunter – Financial Operations (2023M-164)
… – pdf] Audit Objective Determine whether the Village of Hunter (Village) Board of Trustees (Board) and … Determine whether the Village of Hunter Village Board of Trustees Board and ClerkTreasurer …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Greene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… complete report – pdf] Audit Objective Determine whether Greene Central School District (District) officials ensured … greene school district leave …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsWest Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… Five disbursements totaling $1,308 were not recorded in the accounting records. In addition, the Board did not: Adopt adequate bylaws or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetTown of Ticonderoga – Capital Project Management (2023M-38)
… modifications totaling $3.2 million were not recorded in the accounting records. Close seven completed capital projects in the accounting records. While we did not observe any … project activity. Close completed capital projects in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… or financial records were prepared or maintained. As a result: fundraising records were not maintained; cash receipts were not properly accounted for or safeguarded; the Treasurer managed only one of the … all 48 Chief’s account disbursements totaling $22,121. As a result, the lack of suitable records limited our ability to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightTown of Chili - Financial Management and Cash Receipts (2019M-167)
… [read complete report - pdf] Audit Objective To determine whether the Board and Town officials adopted … budgets and effectively managed fund balance and reserves. To determine whether Town departments were properly … policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Town of Alexandria - Justice Court Time and Attendance and Court Operations (2017M-284)
… report - pdf] Audit Objective Determine whether the Court Clerk (Clerk) reported hours on her Town of Alexandria … with hours worked at other municipalities. Determine if Justice Court (Court) money is properly recorded, deposited and … Town of Alexandria Justice Court Time and Attendance and Court Operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-alexandria-justice-court-time-and-attendance-and-court-operationsTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… Audit Objective Determine whether the salary and benefits paid to the account clerk (clerk) were accurate and … insurance buyout payments for 2017 and 2018 while the Town paid for her health insurance coverage totaling $30,876 from … Determine whether the salary and benefits paid to the account clerk clerk were accurate and authorized …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Town of Canton - Compensation and Benefits (2018M-159)
… payments and the Town paid $58,858 to the Supervisor’s wife for services she provided during this period. The Board …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159Seneca County – Water and Sewer Operations (2017M-4)
… Audit The purpose of our audit was to assess the County’s water and sewer operations for the period January 1, 2015 … is governed by an elected 14-member Board of Supervisors. Water district appropriations for 2016 were $571,784 and the … and procedures governing the financial operations of the water and sewer districts. Formal written agreements had …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4