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Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)

… not provide adequate oversight of financial operations. In addition, our previous audit report, Caledonia Fire … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility to initiate …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025m

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

… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual independent of payroll processing before payment. Audit and approve all …

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

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

… of Audit The purpose of our audit was to evaluate the Agency’s revolving loan fund programs for the period August 1, 2012 through May 31, 2014. … totaling approximately $11.7 million. Key Findings It is OSC’s view that the Agency’s revolving loans, financed …

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

McLean Fire Department - Financial Operations (2018M-40)

… oversight of the Treasurer’s duties. Key Recommendations For money collected at fundraising events use: cash reporting … planned to implement some of our recommendations. Appendix B includes our comment on an issue raised in the Department’s …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40

Unified Court System Bulletin No. UCS-59

… receive a paycheck or direct deposit advice dated December 18, 2002 Effective Date Checks dated December 31, 2002 … be based on the employee's bargaining unit on December 18, 2002. Agency Actions Notify affected employees. Payroll …

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

City of Cohoes – Purchasing (2014M-192)

… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for the period … March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately 16,200 residents. The … The City’s procurement policy was adopted in 2000 and has not been updated to keep it current. Numerous purchases were …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192

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

… Determine whether the District sought competition for its professional service providers and for purchases that were under the bidding threshold, and whether professionals were paid in accordance with Board-approved rates. Key Findings We …

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

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

… Purpose of Audit The purpose of our audit was to determine if transfer station operations … 1, 2015 through December 31, 2015. Background The Town of Hancock is located in Delaware County and has … a transfer station for Town residents and the Town of Tompkins residents. In 2015, the Town collected revenues …

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)

Determine whether ensured information technology IT assets were safeguarded and if District officials accurately maintained leave records

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

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

… Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the … Audit claims and ensure that approved claims are listed in the official proceedings of the Board. Develop and adopt a …

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)

… to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and reduce reserve balances to reasonable levels in accordance with applicable statutes. District officials …

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

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

… was properly recorded and Department money was safeguarded for the period January 1, 2014 through January 31, 2015. … Directors, and the members elect a Treasurer. Expenditures for 2014 totaled approximately $95,000. Key Findings …

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

Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)

… and separate from the Town of Johnstown, and is located in Fulton County. It is governed by a Board of Fire … record and report the District’s financial activities in the accounting system. Prepare and file the District’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014m

Sullivan County – Tourism Promotion Services (2014M-61)

… Sullivan County has a population of 77,800 and is located in the southeastern part of New York State. It is governed by … exemptions. Include clear goals, guidelines and benchmarks in the tourism promotional contract with the Corporation to …

https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61

Circleville Fire Company – Selected Financial Activities (2013M-391)

… 2013. Background The Circleville Fire Company is located in Orange County. Company officers include the President, … Bills paid between Company meetings are not included in the Treasurer’s report because the report template does …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m

School District Bus Safety (2018-MS-4)

… and contracted vendors’ activities and their compliance with requirements. Establish procedures for the intake, documentation and resolution of complaints. 1 With scope extensions for units … School District Bus Safety …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4

City of Binghamton - Water System Cybersecurity (2018M-152)

… Provide staff with cybersecurity awareness training. In addition, sensitive information technology (IT) control … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether City …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152