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Buffalo City School District - Charter School Tuition Billing (2019M-122)

… a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA set-aside) in 2017-18. …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122

Town of Berkshire – Board Oversight (2023M-122)

… Board (Board) audited the Town Supervisor’s (Supervisor’s) records and whether the Supervisor filed the required Annual … in duplicate payments. Annually audit the Supervisor’s records and reports. Ensure the AFRs were filed, as … and only paid once. Annually audit the Supervisor’s records and reports and ensure AFRs are filed timely. Town …

https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122

KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)

… in a timely manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or … agreed with our recommendations and indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collections

Town of Butternuts – Accounting and Reporting (2016M-323)

… in Otsego County and had a population as of the 2010 Census of 1,786 residents. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323

County of Rockland – Budget Review (B18-6-11)

… of Rockland, located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to …

https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11

Edinburg Common School District – Tax Collection (2016M-233)

… and Day in Saratoga County. The District is governed by an elected three-member Board of Education and has …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233

Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)

… in Dutchess County. The District, which is governed by an elected five-member Board of Fire Commissioners, …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014m

Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)

… provide fire protection services. The Company is governed by an elected 12-member Executive Board. Expenses for 2013 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financial

Roosevelt Fire District – Fire Station Project (2015M-163)

… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s fire station … procurement policy states that the Board does not need to solicit multiple quotes when procuring professional … project. Key Recommendations Amend the procurement policy to include the use of competitive methods to obtain …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163

Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)

… from the Town of Pulteney. The District, which is governed by an elected five-member Board of Fire Commissioners, has …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308

Clifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)

… No. 1 in Saratoga County. The Department is governed by a Board of Directors, and the members elect a Treasurer. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-over

Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)

… and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m

Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)

… located in the Town of Pulteney, Steuben County, is affiliated with the Pulteney Fire District No. 2 and provides …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financial

New Woodstock Fire District – Controls Over Financial Activities (2014M-263)

… distinct and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263

Town of Hancock – Transfer Station Operations (2016M-255)

… would have to increase. Key Recommendations Consider a fee structure that is equitable to all users that … Reevaluate the Town of Tompkins’ contract payment if the fee structure is not changed to increase sticker fees to …

https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-hancock-transfer-station-operations-2016m-255

Town of Elizabethtown – Supervisor’s Records and Reports (2015M-346)

… purpose of our audit was to review the Town’s accounting records and reports for the period January 1, 2014 through … did not maintain complete and accurate accounting records or provide adequate oversight of the clerk to ensure that the accounting records and financial reports she prepared were accurate. The …

https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346

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