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Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)

… internal controls over the District’s financial operations for the period January 1, 2015 through May 25, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 totaled $311,583. Key Findings The Board did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reports

Northville Public Library – Cash Disbursements (2015M-53)

… our audit was to evaluate the Town’s purchasing practices for the period July 1, 2013 through October 31, 2014. … Central School District. Budgeted appropriations for the 2014-15 fiscal year totaled $152,987. Key Findings …

https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53

Town of Le Roy – Purchasing (2014M-106)

… $3.1 million. Key Findings The Board did not ensure that all claims included the necessary documentation. None of the … before they made purchases. Key Recommendations Ensure all claims include the appropriate invoices and/or receipts …

https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106

Orient Fire District – Cash Reserves and Credit Cards (2015M-319)

… Orient Fire District Cash Reserves and Credit Cards 2015M319 …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319

Division of Housing and Community Renewal Bulletin No. DH-29

… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … the increase as follows: Annual Salary Deduction Amount Up to $28,000 $21.70 $28,001 to $38,000 $22.60 $38,001 to $48,000 $23.55 $48,001 and above … To notify agencies of an automatic Dues and Agency Shop Fee …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-and

Town of Dayton – Audit Follow-Up (2019M-189-F)

… the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and … is the chief financial officer and is responsible for the day-to-day financial operations. Results of Review …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-f

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

Town of Haverstraw - Financial Condition (2019M-52)

… complete report - pdf] Audit Objective Determine whether the Board adopted realistic budgets and took appropriate action to address the reasonableness of fund balance. Key Findings Town budgeting practices … Determine whether the Board adopted realistic budgets and took appropriate …

https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52

Herkimer County Community College - Procurement (2019M-186)

… goods and services. Key Findings The purchasing policy is outdated and inconsistent with purchasing procedures and is not communicated to all College staff involved in the …

https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186

Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)

… pdf] Audit Objective Determine whether student enrollment and billings to school districts of residence are accurate and supported. Key Findings School officials did not review … have been calculated correctly. Adopt a written policy and prepare and enforce written procedures for students’ …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billing

Town of Saranac - Cash Management (2019M-32)

… interest earnings and minimized bank fees. Key Findings The Board did not develop and manage a comprehensive … minimized. Had the Supervisor invested available funds in a financial institution with higher available interest … incurred bank fees totaling $3,327 while receiving $920 in interest earnings during the audit period resulting in a …

https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32

Town of Yates - Town Supervisor's Records and Reports (2018M-154)

Town of Yates Town Supervisors Records and Reports 2018M154

https://www.osc.ny.gov/local-government/audits/town/2018/10/12/town-yates-town-supervisors-records-and-reports-2018m-154

BOCES Milk Bidding (2018-MS-2)

… and allowed districts to receive the lowest price for chocolate fat free milk half-pints. May have saved as much as $355,000 (15 percent) on fat free chocolate milk half pints in 2016-17, in places where it was …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2

Westbury Union Free School District - Financial Condition and Overtime (2018M-84)

… are necessary and reasonable. Implement written procedures to monitor and enforce the approval of overtime. Officials …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtime

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

… City officials adequately safeguarded electronic access to the water system. Key Findings City officials did not: Adequately safeguard the electronic access to the water system. Implement a formal process to stay updated … City officials adequately safeguarded electronic access to the water system …

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

Montezuma Fire District No. 1 - Board Oversight (2018M-54)

Montezuma Fire District No 1 Board Oversight 2018M54

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54

Sackets Harbor Central School District - Information Technology (2019M-208)

… - pdf] Audit Objective Determine whether the District’s network was adequately secure to protect the student … access and managing user access rights. Disable unneeded network user accounts and adequately restrict user permissions to the network and user computers based on job duties. Develop a …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208

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