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Peconic Bay Community Preservation Fund (2023-MR-1)

… record dates collections were received or deposit payments in a timely manner. Town of Riverhead officials did not: … totaling $5.3 million within 10 days, as required by Town Law Section 29. Key Recommendations Ensure Town of Riverhead … are received. Ensure CPF collections are deposited in a timely manner. …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1

Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24

… report – pdf] Audit Objective Determine whether Town of Southold (Town) officials properly administered the … CPF purposes and properly allocated. Specifically: Of the 103 deposits totaling $28 million made to the CPF bank … receipted, deposited timely and intact, and accounted for. Of the111 disbursements totaling $16.1 million paid during …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24

Edgemont Union Free School District – Information Technology (2024M-37)

… District had an increased risk of unauthorized access to and use of the network and could potentially lose important … Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The … in a timely manner. District officials generally agreed with our findings and recommendations and indicated they will …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37

Town of Stafford – Capital Projects (2024M-17)

… firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board was not aware of … a taxpayer equity issue when a portion of the costs to construct water districts was paid for by taxpayers not … records or prepare monthly itemized capital project budget-to-actual reports for the Board. Include eligible …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17

Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)

… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … officials agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7

Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10

Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financial

Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)

… and bank statements or compare canceled check images to approved abstracts to verify that prior approved … and bank statements and compare canceled check images to approved abstracts. Conduct a thorough annual audit …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65

Vestal Fire Department – Financial Activities (2014M-265)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected … Department is a volunteer organization located in the Town of Vestal in Broome County. The Department operates within …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265

Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)

… Purpose of Audit The purpose of our audit was to assess internal controls over the … No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises five elected members. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379

Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)

… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, which was …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-and

Corning City School District – Claims Auditing (2023M-105)

… audited 43 claims totaling approximately $16.1 million paid to GST BOCES. This compromised the claims … 18 claims for health insurance reimbursements and credit card purchases totaling approximately $1.7 million prior to … generally agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105

Schenectady City School District – Math Workbook Inventory (2023M-65)

… – pdf] Audit Objective Determine whether Schenectady City School District (District) officials maintained adequate … Determine whether Schenectady City School District District officials maintained adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65

Conesus No. 1 Fire District – Internal Controls (2014M-46)

… Purpose of Audit The purpose of our audit was to ensure that District … tax revenue. Key Findings Although the Board has adopted a code of ethics and purchasing and investments policies as …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46

Quogue Union Free School District – Financial Condition Management (2017M-196)

… The Quogue Union Free School District is located in the Town of Southampton in Suffolk County. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017m

Cleveland Hill Union Free School District – Financial Management (2017M-235)

… period July 1, 2013 through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial …

https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235

City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)

… 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population of approximately 27,200. The City is governed by an elected seven-member City Council. General fund … operating revenues. Ensure interfund transfers are in compliance with the City’s charter and do not exceed fund …

https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210

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