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New Hope Fire Department – Board Oversight (2017M-298)

… adequate oversight of the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. Background The New Hope Fire Department is affiliated with the Three Town Fire … New Hope Fire Department Board Oversight 2017M298 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298

Village of Dansville – Water and Sewer Operations (2017M-273)

… investigate and correct the causes of water loss due to leaks if it is cost-effective to do so. The Board should …

https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273

Broome County – Financial Condition (2017M-187)

… February 23, 2017. Background Broome County, located in the central southern portion of upstate New York commonly … $2 million of available fund balance to fund operations in fiscal years 2014 through 2016. County officials have not …

https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187

Elmsford Union Free School District – Fixed Assets (2017M-147)

… Purpose of Audit The purpose of our audit was to determine whether the District properly recorded and … records each year and ensure that they are accurate and up-to-date. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147

Unified Court System Bulletin No. UCS-59

To explain processing of Prepaid Legal Service Benefit for tax purposes

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-59-prepaid-legal-service-benefit

Village of Atlantic Beach - Payroll (2018M-254)

… payment. The Board: Did not audit and approve the building permit fees paid to the building inspector. Underbudgeted the … realistic appropriations for the building inspector’s permit fees each year, based on recent trends. Key … and certified by an individual independent of payroll processing before payment. Audit and approve all payroll …

https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254

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

… 1, 2014 through January 31, 2015. Background The Clifton Park Volunteer Fire Department is a volunteer organization … that comprises firefighters who serve the Clifton Park-Halfmoon Fire District No. 1 in Saratoga County. The … Clifton Park Volunteer Fire Department Internal Controls Over …

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

Springs Union Free School District - Payroll (2018M-222)

… employees received the salaries and accrued leave to which they were entitled. Key Findings Two teacher … tested was not supported by a required planned absence request form. Vacation and sick leave balances for 11 of 33 … over leave accrual record maintenance, including how employees request leave and periodic review and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222

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

… The purpose of our audit was to determine if transfer station operations were self-sufficient for the period … by an elected five-member Town Board, operates a transfer station for Town residents and the Town of Tompkins … revenues of $11,600 and expended $57,100 for transfer station operations. Key Findings The Town of Hancock received …

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

Dansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)

… employees tested (78 percent) were inaccurate. In addition, sensitive IT control weaknesses were … Ensure that amounts earned for leave are granted in accordance with contracts and Board approval and that …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/dansville-central-school-district-information-technology-and-non

County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)

… of our audit was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May 31, … the Agency’s funds. Monitor companies’ job retention and creation performance. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loan

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

… through July 10, 2014. Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the Town to provide fire protection services. The Company is governed by an … Shelby Volunteer Fire Company Internal Controls Over Financial Activities …

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

Bolton Central School District - Fund Balance Management (2018M-249)

… 2018-19. The unemployment insurance reserve was overfunded and the retirement contribution reserve was not being used as … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund … unrestricted fund balance to within the statutory limit and use surplus funds in a manner more beneficial to …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

Tuckahoe Common School District - Purchasing (2018M-228)

… sought competition for its professional service providers and for purchases that were under the bidding threshold, and whether professionals were paid in accordance with … 10 professional service providers paid a total of $422,677 and found the District did not seek competition for eight …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228

Millbrook Central School District – Claims Processing (2015M-48)

… 1,100 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2014-15 … Key Findings The claims auditor did not report to the Board and did not provide reports detailing claims audit results. The claims auditor did not properly review claims to …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48

Discovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)

… Purpose of Audit The purpose of our audit was to review internal … 2014. Background The Discovery Charter School is located in the Town of Greece in Monroe County and is governed by a … District operates one school with 214 students. The School’s operating expenses totaled approximately $3.1 million for …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015m

Onondaga Central School District – Nonpayroll Disbursements (2014M-257)

… Purpose of Audit The purpose of our audit was to assess internal controls over nonpayroll disbursements for the period July 1, 2012 through February 28, 2014. Background The Onondaga Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257

Medina Central School District – Reserve Funds (2014M-155)

… Purpose of Audit The purpose of our audit was to examine the District’s … reserve funds and selected financial management practices for the period July 1, 2008 through March 25, 2014. Background The Medina Central School District is located in the Towns of Shelby and Ridgeway in Orleans …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155