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Shelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)

… to ensure that financial activity was properly recorded and reported and that Company money was safeguarded for the period January … Company is located in the Town of Shelby, Orleans County, and contracts with the Town to provide fire protection …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financial

Hoosic Valley Central School District - Financial Management (2018M-238)

… only appropriate fund balance that will actually be used to fund operations. Use surplus funds in a manner that … reserves and reducing property taxes. Review all reserves to determine whether balances are necessary and reasonable … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238

Niagara County – Golf Course Financial Operations (2015M-308)

… Niagara County is located in western New York State and has a population of approximately 216,000. The County, which is governed by a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees collected and deposited approximately $462,000 in 2014. Key Findings …

https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308

Sullivan County – Tourism Promotion Services (2014M-61)

… through August 21, 2013. Background Sullivan County has a population of 77,800 and is located in the southeastern part of New York State. It is governed by … exemptions. Include clear goals, guidelines and benchmarks in the tourism promotional contract with the Corporation to …

https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61

CUNY Bulletin No. CU-191

… of Agreement between the City University of New York and the Blue and White Collar Contracts for 2000 and 2001. Agency Actions Enter into the Time Entry Panel: …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-191-december-2003-uniform-allowance-payment-cuny-titles

Brentwood Public Library – Leave Accruals (2018M-26)

… 2017. Background The Brentwood Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected … of the seven Business Office employees were overstated by a total of 272 hours. The Library Director started 2016-17 …

https://www.osc.ny.gov/local-government/audits/library/2018/04/20/brentwood-public-library-leave-accruals-2018m-26

Newark Housing Authority – Information Technology (2017M-282)

… 2017. Background The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, which is governed by a seven-member Board of Commissioners, provides affordable, …

https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282

Town of Nichols – Financial Management (2017M-258)

… Purpose of Audit The purpose of our audit was to determine whether the Board adequately managed the … as a financing source for either one time expenditures or to improve the town’s infrastructure. Develop and adopt a …

https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258

City of Lockport – Cash Flow (2014M-195)

… May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses 8.4 square miles and serves approximately 21,100 residents. It is governed by a Mayor and an elected Common Council. The City’s budgeted … million. Key Findings The City’s accounting records are in such poor condition that City officials do not know the …

https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195

Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)

… ensured that meals offered to students were nutritious and prepared economically for the period July 1, 2013 through … Towns of Afton, Bainbridge, Coventry, Guilford, Norwich and Oxford in Chenango County; the Town of Sanford in Broome County; the Towns of Masonville and Sidney in Delaware County; and the Town of Unadilla in …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015m

Madison Central School District – Procurement of Professional Services (2015M-322)

… purpose of our audit was to review the District’s process and procedures for procuring professional services for the … School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon in Oneida …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015m

Binghamton City School District – Financial Condition (2013M-242)

… Background The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The District is governed by the Board of … District officials recognized the need to be proactive in budget development and expenditure controls. District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242

Ellicottville Central School District – Purchasing (2014M-177)

… Otto, Ellicottville, Great Valley, Franklinville, Humphrey and Mansfield in Cattaraugus County. The District is governed by an elected seven-member Board of Education and operates one school with approximately 615 students. … does not state competitive bidding threshold amounts and the Business Office Manual is more restrictive than …

https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177

Town of Schaghticoke – Water Operations (2016M-390)

… The Town of Schaghticoke is located in Rensselaer County and has a population of approximately 7,600. The Town, which … Findings Duties related to billings, collections, deposits and recordkeeping were not adequately segregated. The Board did not approve water billings and customer account adjustments. The Board did not perform …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390

Hilton Central School District – Network Access Controls (2022M-200)

… network access controls were adequate. As a result, data and personal, private and sensitive information (PPSI) are at greater risk for … access, including adding or disabling user accounts and permissions. The District had 230 unneeded enabled …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200

Village of Shortsville – Board Oversight (2015M-5)

… of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial operations and financial condition for the period … 31, 2014. Background The Village of Shortsville is located in the Town of Manchester, Ontario County, and has a …

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5

City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)

… corrective action. Appendix B includes our comment on an issue that was raised in the City’s response letter. … …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2

Town of Seneca Falls – Cash Collections (2023M-57)

… safeguarded. Officials did not properly deposit and record approximately $10,000 of permit fees and $2,000 of security deposits for facility rentals in … documentation for cash collections totaling $186,873 and reconciliations were not always performed or reviewed. …

https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57