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Eldred Central School District - Financial Condition (2018M-138)

… been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies and loans. As of June 30, 2017, the school lunch fund owed the general fund over $100,000 that it may … cost savings and revenue enhancements for the school lunch fund to be less reliant on the general fund for …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138

Suffolk County Community College - Information Technology (2018M-130)

… that have not been used within the last six months and do not match current employees. Four network user accounts … for safeguarding the College website are not required to attend cybersecurity training. In addition, sensitive … (IT) control weaknesses were communicated confidentially to College officials. Key Recommendations Enforce written …

https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130

Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)

… required documentation to clearly identify the type and/or quantity of materials purchased. Recycling credits were not …

https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155

Village of Granville - Financial Condition of the Sewer Fund (2018M-49)

… overestimated revenues and underestimated appropriations in the sewer fund budgets for fiscal years 2014-15 through 2016-17, resulting in operating deficits and a deficit fund balance of $36,539 … to govern the level of fund balance to be maintained in each of the Village’s funds. Village officials generally …

https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49

Town of Thompson - Board Oversight (2018M-69)

… Key Findings The Board did not provide adequate oversight of the Comptroller’s duties to ensure that they were … Key Recommendations Provide sufficient oversight of the Comptroller by requesting financial reports to verify the adequacy of the work performed and to adequately monitor financial …

https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69

Medina Central School District - Capital Projects (2019M-163)

… approve change orders. Include all itemized Project costs in monthly financial reports to the Board. District officials … action. Appendix B includes our comments on issues raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163

Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)

… complete report - pdf] Audit Objective Determine whether the Board adopted realistic budgets and the Treasurer accurately recorded and reported financial activities. Key Findings The Board’s budgets were incomplete because the real property … Determine whether the Board adopted realistic budgets and the Treasurer …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26

City of Norwich - Emergency Medical Services Billing (2019M-112)

… (EMS) billing. Key Findings The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled … billed 9 incidents totaling $8,300; this equates to approximately $200,000 in lost revenue at the current rate … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112

Clinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)

… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October … ClintonEssexWarrenWashington BOCES Payroll 2015M353 …

https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353

Huntington Manor Fire District – Cash Disbursements (2014M-108)

… 1 through December 31, 2013. Background The Huntington Manor Fire District is located in the Town of Huntington is … Huntington Manor Fire District Cash Disbursements 2014M108 …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108

Humphrey Fire District – Financial Controls (2014M-37)

… Purpose of Audit The purpose of our audit was to examine the District’s controls over financial operations for the period of January 1, 2013 through January 14, 2014. Background The Humphrey Fire District is a district corporation of the State, distinct and separate from the Town of …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/humphrey-fire-district-financial-controls-2014m-37

Forestburgh Fire District – Financial Activities (2015M-203)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Forestburgh Fire District is a district corporation of the State, distinct and separate from the Town of Forestburgh, Sullivan County. The District is governed by …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203

Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)

… 1, 2012 through December 31, 2014. Background The Clifton Park-Halfmoon Fire District No. 1 is a district corporation … the State, separate and distinct from the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. … approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General Municipal …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015m

Bovina Fire District – Fund Balance (2015M-138)

… if District officials properly managed the District’s fund balance for the period January 1, 2014 through May 31, … elected five-member Board of Commissioners. The District’s 2015 budgeted appropriations totaled $95,380. Key Findings …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138

Alton Fire District – Internal Controls Over Financial Operations (2015M-96)

… through April 27, 2015. Background The Alton Fire District is a district corporation of the State, distinct and separate … the Town of Sodus, located in Wayne County. The District is governed by an elected five-member Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96

Conesus Volunteer Fire Department – Financial Controls (2014M-42)

… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period of January 1, 2012 through December 31, 2013. Background The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42

Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)

… January 1, 2013 through December 31, 2015. Background The Ithaca Area Wastewater Treatment Facility, created by the City of Ithaca and the Towns of Ithaca and Dryden, all located in Tompkins County, treats … Ithaca Area Wastewater Treatment Facility Energy Cost Savings …

https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234

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