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Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
Determine whether the Town of Gilboa Town Assessor Chair Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Seneca County – Water and Sewer Operations (2017M-4)
… five municipal water and sewer customers, the four largest commercial customers and two water and sewer service … written agreements are established with all municipal and commercial water and sewer customers and service providers, …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village Fire Department. The Company, … larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is … bid specifications are written to encourage competition from multiple vendors. Ensure that purchases are made in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… 31, 2014. Background The Islip Terrace Fire District is a district corporation of the State, distinct and separate from the Town of Islip, Suffolk County, in which it is located. The District, which is governed by an … employees for 2014. Not all employees were required to use a time clock, and employees were not required to sign and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… and disbursements. These policies and procedures should detail specific requirements that all disbursements are for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsOswego County – Transfer Station Cash Receipts (2015M-334)
… and solid waste services to residents, businesses and commercial waste haulers. In 2014, the Department collected …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Gardiner Fire District – Length of Service Award Program (2013M-265)
… the District’s controls over its Length of Service Award Program (LOSAP) for the period January 1, 2012 through … and recorded. Ensure that all points earned throughout the program year are adequately tracked, accurately recorded and … to audit the LOSAP and report within 270 days of the program year-end. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/gardiner-fire-district-length-service-award-program-2013m-265Ballston Area Recreation Commission – Board Oversight (2015M-269)
… recreational and educational programs to children residing in the Towns of Milton, Malta and Ballston, the Village of Ballston Spa and the Ballston Spa Central School District, in Saratoga County. The Commission is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… and procedures when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 appropriately … June 30, 2017. Background The Town of Hempstead Industrial Development Agency (TOHIDA) is a public benefit corporation …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyCity of Yonkers – Financial Operations (2017M-119)
… condition and oversight of its financial operations for the period July 1, 2014 through June 30, 2016. Background … seven-member City Council, was given responsibility for managing the Yonkers Public Schools’ (YPS) finances in 2014. Budgeted appropriations for the 2017-18 fiscal year, including those for YPS, total …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… two schools with approximately 890 students, is governed by an elected five-member Board of Education. Budgeted … approvals. Ensure that budget transfers are approved by the Superintendent in a timely manner. Limit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationEast Hampton Union Free School District – Financial Software User Access (2016M-340)
… controls over user access to the financial software for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were approximately $66.1 million. … on job duties and proper segregation of duties. Limit the number of users with system administrator rights. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/east-hampton-union-free-school-district-financial-software-user-accessMount Morris Central School District – Financial Condition (2014M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … have relied on the use of fund balance and reserves to close budget gaps, which has negatively affected the … moved $160,544 from the unemployment insurance reserve to cover the amount not available in unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
Town of Fort Ann Lake Hadlock Dam Collapse 2013M60
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Village of Delhi – Financial Condition (2013M-110)
… our audit was to examine the Village’s financial condition for the period June 1, 2011, to March 1, 2013. Background The … total general, sewer and water fund budgeted expenditures for the 2012-13 fiscal year are $3.4 million. Key Findings … surplus funds and have not established formal reserves for future repairs and capital needs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110City of Olean Housing Authority – Board Oversight (2016M-93)
… evaluate Board oversight of certain financial activities for the period July 1, 2013 through January 5, 2016. … County. The Authority, which provides low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Appropriations for the operating budget for the 2015-16 fiscal year totaled …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Clifton Park Water Authority – Water Charges (2015M-247)
… public benefit corporation that was established in 1990 under New York State Public Authorities Law to … benefit of the residents of the Towns of Clifton Park and Malta. The Authority is governed by a five-member Board of … the billing registers. Cash collections were not deposited in a timely manner or properly secured prior to deposit. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Sodus Center Fire Department – Financial Activities (2016M-424)
… the membership provided adequate oversight of operations for the period January 1, 2015 through October 25, 2016. … is governed by its constitution and bylaws. Expenditures for 2015 totaled $32,575. Key Findings The Department’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424New York Mills Union Free School District – Financial Management (2016M-107)
… to review the District’s financial management practices for the period July 1, 2014 through November 30, 2015. … than necessary. District officials have not developed a multiyear operational plan. Key Recommendations Develop … and the use of fund balance in the annual budget. Develop a plan to reduce the amount of unrestricted fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107