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Niskayuna Central School District – Capital Improvement Fund (2019M-134)
… [read complete report - pdf] Audit Objective Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/niskayuna-central-school-district-capital-improvement-fund-2019m-134City of Norwich - Capital Planning (2019M-88)
… a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 … capital assets in a timely manner. Create inventory lists of capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… August 31, 2014. Background The Candor Fire Company is located in Tioga County and provides fire protection and … emergency services within the Town of Candor. The Company is governed by a five-member Board of Directors. Expenses for … documentation for all receipts and disbursements is maintained and available for review at the monthly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityUlster County – Financial Condition (2014M-27)
… 30, 2013. Background The County of Ulster is governed by a 23-member elected County Legislature and has a population of approximately 182,000 residents. General fund … Closely monitor the level of unexpended surplus funds in the general fund and ensure that budgets are structurally …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Keene Central School District – Claims Processing (2015M-299)
… 31, 2015. Background The Keene Central School District is located in the Towns of Keene and Jay in Essex County. The … which operates one school with approximately 165 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Sachem Public Library – Claims Processing (2016M-327)
… June 30, 2016. Background The Sachem Public Library is a school district public library that serves over 83,000 … Islip and Smithtown in Suffolk County. The Library is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Adoption Subsidy Program (Follow-Up)
… in compliance with governing regulations. The Office of Children and Family Services (OCFS) established the Adoption … alternative homes for hard-to-place and handicapped foster children. The Program, administered by local social services … assist adoptive parents in the care and support of these children. We found that payments were supported and were in …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followNon-Emergency Patient Transportation Services (Follow-Up)
… services must be authorized in advance by the patient's physician. The Corporation paid $2.7 million for … of weaknesses, including a lack of documentation for physician authorization of patient transportation and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followCollection of Lease and Permit Revenues
… Purpose To determine whether the Department of Transportation is … Interested parties can pay a fee for a permit to use such land temporarily. The Department is responsible … at the time of our review. When initial actions to collect revenues were unsuccessful, the Department …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesOversight of the STEM Incentive Program (Follow-Up)
… our initial audit report Oversight of the STEM Incentive Program ( 2017-S-75 ) . About the Program Our initial audit report, which was issued on … Technology, Engineering, and Mathematics (STEM) Incentive Program (Program) to ensure recipients were in compliance …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followCity of Fulton – Audit Follow-Up (2021M-184-F)
… properly manage capital projects. Background The City is located in Oswego County. The City is governed by an elected seven-member Common Council … comprising the Mayor and six Councilors. The Mayor is the City’s chief executive officer. The Chamberlain is the …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fTown of Pleasant Valley – Financial Management (2024M-158)
… report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed … the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated … million in the general and highway funds, respectively, as of December 31, 2023.The Board did not adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the … Key Findings The Board did not have the information needed to properly monitor and manage Town operations. These serious … of funds. The Town does not have complete, accurate and up-to-date accounting records. The Supervisor did not perform …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andHughsonville Fire Company – Financial Activities (2014M-201)
… through February 28, 2014. Background The Hughsonville Fire Company is a volunteer organization located in the Town … of Trustees, provides volunteer manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross … Hughsonville Fire Company Financial Activities 2014M201 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… general ledger accounting records or performed formal bank reconciliations for the Clerk’s bank account. Each of the other Departments we reviewed … of these cash transactions, that were generated from standard computer forms and printed on multi-use paper with …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… established effective internal controls over Town finances and Highway Department payroll for the period January 1, 2010 through July 31, 2015. … totaled approximately $1.9 million for the general fund and $1.4 million for the highway fund. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Cortlandville Fire Department – Internal Controls (2014M-3)
… 8, 2013. Background The Cortlandville Fire Department is located in Cortland County. It is operated in accordance with its by-laws and governed by a … and that the membership’s approval of disbursements is noted in the Department minutes. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Fillmore Central School District – Reserve Funds (2016M-386)
… dates and amounts of withdrawals, an analysis of the projected needs for the upcoming year or a recommendation regarding those projected needs. Key Recommendations Review all reserves at …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… procurement policy. Key Recommendations Adopt budgets that reflect the district’s actual needs and include … on historical trends or other identified analysis. Develop a plan to reduce the amount of unrestricted fund balance in a manner that benefits District residents. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andSouthold Union Free School District – Claims Processing (2013M-183)
… the period July 1, 2011, to April 30, 2013. Background The Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is governed by the … Southold Union Free School District Claims Processing 2013M183 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183