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Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)

… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an … from multiple vendors. Ensure that purchases are made in accordance with statute and the District’s procurement …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9

Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)

… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process and payroll … was no evidence that the Board approved 3 percent raises to all District employees for 2014. Not all employees were required to use a time clock, and employees were not required to sign …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49

Essex Fire District No. 2 – Cash Disbursements (2015M-167)

… internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. … Findings The Board has not adopted policies or procedures for cash disbursements; the Board did not ensure that claims … Board. Prepare and submit the District’s annual financial report to OSC within 60 days of the end of the fiscal year. …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167

Town of Deerpark – Budget Review (B6-16-18)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18

Hewlett Bay Fire District

… over information technology for the period January 1, 2013 through February 28, 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in Nassau County, covers … Key Findings The District’s procurement policy does not require competition for the procurement of professional …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-district

Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)

… Ensure that District officials comply with competitive bidding requirements when purchasing goods and services or entering into public works contracts that exceed bidding thresholds established by General Municipal Law. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158

Haldane Central School District – Budget Transfers and Information Technology (2015M-279)

… was to examine internal controls over budget transfers and IT for the period July 1, 2014 through August 19, 2015. … Key Findings The District’s budget transfer policy does not state a dollar threshold for budget transfer … Key Recommendations Update the budget transfer policy to include a dollar threshold for budget transfer approvals. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-information

Wyandanch Union Free School District – Budget Review (B26-7-2)

… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2026-27 budget. Background The Wyandanch … The purpose of our budget review was to provide an independent evaluation …

https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2

Town of Stony Point – Budget Review (B6-13-15)

… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … (one-shot) revenue that will be received in one year, but will not necessarily recur in the following year. The Town’s …

https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15

Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)

… was to assess potential revenue enhancement opportunities and controls over the cash receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April … The County of Albany has approximately 303,000 residents and is governed by an elected 39-member Legislature and a …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-and

City of Elmira – Financial Condition (2017M-90)

City of Elmira Financial Condition 2017M90

https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90

Village of Fleischmanns – Water Fund (2013M-151)

… property taxes, water and sewer user fees, and State and Federal aid. The water fund budget for the same period was … loss, no long-term capital plan has been put into place to address financial needs and further capital improvements. Key … Establish a long-term capital plan for the water fund to address current and future infrastructure needs, including …

https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151

West Albany Fire District – Credit Card Purchases (2017M-15)

… Purpose of Audit The purpose of our audit was to determine whether credit card purchases … included adequate supporting documentation for payment for the period January 1, 2015 through December 31, 2016. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15

Wassaic Fire District – Purchasing and Claims Processing (2017M-8)

… claims to ensure that all vouchers are properly itemized, show evidence of department head approval and include …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8

East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)

… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts … adequate internal controls over the cash receipt process to ensure that all cash collections are properly recorded and … included policies and procedures that provided guidance to Library staff involved in the cash collection process for …

https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223

Wyandanch Union Free School District - Budget Review (B22-7-1)

… of the proposed 2022-23 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1

Town of Deerpark – Budget Review (B6-15-23)

… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town's general and highway funds as of December 31, …

https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23

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