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Plattsburgh Housing Authority – Tenant Rents (2015M-260)

… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over tenant rents for the period July 1, … Background The Plattsburgh Housing Authority is located in the City of Plattsburgh in Clinton County. The Authority, …

https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260

Town of North East – Internal Controls Over Information Technology (2013M-31)

… year was approximately $1 million. Key Findings The Board does not have a written agreement with one of the Town’s IT … and employees on the existence of the policy. The Town does not have a disaster recovery plan. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)

Determine whether the Town Assessors are properly administering select real property tax exemptions

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207

Wading River Fire District – Gasoline Credit Cards (2017M-5)

… credit card use and monitoring. The credit card policy does not identify the number of cards to be issued or the … credit cards, when and how they can use the cards and what documentation is required. Limit the number of gasoline …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5

Campbell-Savona Central School District – Budget Review (B2-13-12)

… fiscal year are reasonable. Background The Campbell-Savona Central School District, located in Steuben County, issued … CampbellSavona Central School District Budget Review B21312 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/campbell-savona-central-school-district-budget-review-b2-13-12

Plattekill Public Library – Procurement and Investment of Funds (2020M-143)

… whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its … not: Ensure required quotes were obtained for the purchase of security cameras. Adopt a procurement policy that included … Update the procurement policy to address the procurement of professional services and ensure competition is obtained …

https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143

Town of Mount Pleasant – Financial Condition (2013M-303)

… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to August 13, 2013. … Town Supervisor. The Town’s budgeted appropriations for all funds in 2012 were approximately $39.9 million and … to the Board relying on fund balance as a financing source for operations. The Board did not adopt a policy, or ensure …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303

Copiague Fire District – Procurement (2020M-114)

… service providers and ensured that no conflict of interest existed in the procurement process. Key Findings … services or professional services or ensure no conflicts of interest existed. No competition was sought for … service providers and ensured that no conflict of interest existed in the procurement process …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114

Bayport Fire District – Credit Card Use (2016M-394)

… is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 per card per day. Not all purchases contained documentation … Bayport Fire District Credit Card Use 2016M394 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394

Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)

… Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2015 were approximately $184,000. Key Findings In 2015 … District policy, and the District did not award points for participation in miscellaneous activities in accordance …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-credit

Town of Otselic – Selected Financial Operations (2012M-220)

… of Audit The purpose of our audit was to review the Board’s oversight of selected financial activities for the period … maintaining accounting records and reports, collecting community development loans, preparing and collecting water … records and reports. Ensure that a complete list of all community development moneys is prepared, and procedures for …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220

New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official

… continued partnership in rooting out public corruption.” Press Release from the U.S. Attorney's Office Northern District of … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …

https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-official

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… of the State, distinct and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411

Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)

… January 1, 2014 through September 17, 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit … and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler … Bradford Volunteer Fire Company Inc Apparent Misappropriation …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriation

Port Jervis City School District – Financial Condition (2016M-319)

… resulted in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be used or how much will be maintained in each reserve. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319

Sherman Central School District – Claims Processing (2016M-352)

… in the Towns of Chautauqua, Clymer, French Creek, Mina, North Harmony, Ripley, Sherman and Westfield in Chautauqua …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352

Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)

… District will pay more than it should for the insurance coverage. Key Recommendation Enhance procedures to monitor the status of all retirees and their spouses/dependents receiving health insurance coverage. Such procedures could include regularly contacting …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurance

Stamford Central School District – Fund Balances (2016M-106)

… Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in Schoharie … of adopting budgets with the appropriation of unexpended surplus funds that will not be used. Review all reserve balances and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106