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Town of Plymouth – Board Oversight (2016M-190)

… the Town’s data, including PPSI, against loss, theft or abuse. We found no evidence that Town officials obtained …

https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190

Sewanhaka Central High School District – Student Fees (2016M-296)

… million. Key Findings The Board does not have a policy on cash receipts. None of the finance clerks issued …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296

Yonkers City School District – Fixed Assets (2015M-229)

… not be located, nine could not be located on an asset list and 20 that were recorded as disposed of did not have … assets valued at $500 or greater for insurance purposes and $5,000 or greater for inventory and depreciation purposes have tags affixed to them, locate …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229

Cincinnatus Central School District – Procurement (2021M-111)

… been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the 17-month audit period. Except for their CPA firm, officials used …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111

Penfield Central School District – Procurement (2022M-76)

… a comprehensive cost-benefit analysis for the District’s land purchase inclusive of State transportation aid, route …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76

Town of Darien – State Contract Loader Purchases (2013M-88)

… did not verify that they received the correct State contract prices for the four loaders they purchased in 2011, … and 2013. Town officials did not obtain the relevant State contract price lists, apply the appropriate contract discounts, or compare the resultant prices with the …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88

South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)

… report - pdf] Audit Objective Determine if the Board of Fire Commissioners (Board) ensured that fund balance was … Board ensured that leave records were properly maintained and leave benefits were authorized. Key Findings As of December 31, 2016, the South Farmingdale Fire District’s (District) unrestricted fund balance totaled …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefits

Town of Victory – Justice Court (2013M-66)

Town of Victory Justice Court 2013M66

https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66

Dunkirk City School District – Financial Management (2017M-122)

… for the 2016-17 fiscal year totaled more than $40 million. Key Findings The Board and District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122

Town of Aurora - Real Property Acquisition and Sale (2018M-64)

… Findings The Board did not use an appropriate process when selling and acquiring property, resulting in the likely …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64

Town of Franklin – Financial Condition (2018M-8)

… Purpose of Audit The purpose of our audit was to determine whether the Town Board … 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected …

https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8

Town of Moreau – Budgeting and Multiyear Planning (2017M-185)

… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … budgets and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March … Town of Moreau Budgeting and Multiyear Planning 2017M185 …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185

Unified Court System Bulletin No. UCS-130

… of the new voluntary insurance Deduction Code 539 , Allstate Life of New York. Background At the request of the … participation in a life insurance program administered by Allstate Life of New York. Affected Employees Employees in … agencies of the new voluntary insurance Deduction Code 539 Allstate Life of New York …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-york

Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)

… ensure that the Company’s financial activity was recorded and reported accurately for the period January 1, 2013 … former nor acting Treasurer maintained accurate, complete and up-to-date accounting records. Neither Treasurer … the Board. Key Recommendations Maintain accurate, complete and up-to-date accounting records that include cash balances …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internal

Margaretville Central School District – Fund Balance (2015M-55)

… School District serves eight towns in Delaware, Greene and Ulster counties and operates one school with approximately 380 students. The … in compliance with Real Property Tax Law statutory limits and reduce the amount of unrestricted fund balance in a …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55

Eastport-South Manor Central School District – Financial Software User Access (2014M-379)

… through August 31, 2014. Background The Eastport-South Manor Central School District, located in the towns of … EastportSouth Manor Central School District Financial Software User Access …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-user

Fabius-Pompey Central School District – Budget Review (B3-14-5)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Onondaga County, issued debt totaling $1.5 million to liquidate the accumulated deficit in the District’s … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5

Town of Lake Pleasant – Credit Cards (2016M-432)

… Purpose of Audit The purpose of our audit was to examine the Town's credit card purchases … January 1, 2015 through July 31, 2016. Background The Town of Lake Pleasant is located in Hamilton County and has a … Town of Lake Pleasant Credit Cards 2016M432 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-lake-pleasant-credit-cards-2016m-432