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Henrietta Fire District – Financial Condition (2021M-27)
… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Henrietta … 2020, which is excessive and enough to pay 41.5 percent of the District’s 2020 expenditures. The Board unnecessarily … Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Machias – Supervisor’s Financial Duties (2021M-98)
… Town Supervisor (Supervisor) adequately performs his financial duties. Key Findings The Supervisor did not adequately perform his financial duties and cannot provide support for almost $1.6 … oversight of the bookkeeper. Provide detailed monthly financial reports to the Board. Review monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Young Women’s College Prep Charter School of Rochester – Network and Financial Software Access Controls (2022M-147)
… complete report – pdf] Audit Objective Determine whether Young Women’s College Prep Charter School of Rochester … Determine whether Young Womens College Prep Charter School of Rochester School …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/01/06/young-womens-college-prep-charter-school-rochester-network-and-financialErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
… adequate documentation to support hours paid; six of the 26 PTEs reviewed did not maintain timesheets. Key …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/17/erie-1-board-cooperative-educational-services-part-time-temporary-employee-payrollTown of Tioga – Long-Term Planning (2022M-181)
… town tioga longterm planning …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… and revenue estimates and consider utilizing the budgeting module within the financial system or streamline the current …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectBrocton Central School District – Claims Audit (2023M-15)
… that improper or unsupported payments could have been made and may not have been detected and corrected. Had the Board of Education (Board) provided … written policies to define the claims auditor’s duties and provide this guidance and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Oswego County – Transfer Station Cash Receipts (2015M-334)
… document the quantity of garbage disposal stickers on hand at the beginning and end of the day, and sell the stickers in …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334New York Mills Union Free School District – Financial Management (2016M-107)
… July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the … New York Mills Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Lindenhurst Union Free School District – Credit Cards (2016M-179)
… credit cards and report this information to the Board at each reorganizational meeting. Ensure that credit card …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Town of Saranac – Town Clerk Operations (2019M-33)
… manner. Deposit all collections timely and intact. As of October 31, 2018, $843 in recorded cash collections had … The Board did not: Annually audit or obtain an audit of the Clerk’s records and reports. Based upon our audit …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Town 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-81Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… of our audit period. The Treasurer misappropriated County funds over a nine-year period, pleaded guilty to grand … Spencer Volunteer Fire Company Apparent Misappropriation of Funds 2015M114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… January 1, 2013 through May 31, 2014. Background The Islip Terrace Fire District is a district corporation of the State, … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …
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)
… Purpose of Audit The purpose of our audit was to examine the internal … to the District. The Department’s officers include a President, Vice President, Treasurer, Secretary, Chief and various …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsSeneca 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-4Gardiner Fire District – Length of Service Award Program (2013M-265)
… approximately $367,000. Key Findings The District’s LOSAP Point System is inconsistent with General Municipal Law. The … activities performed in accordance with the District’s Point System were prepared. Officials granted points for … of the LOSAP as required. Key Recommendations Amend the Point System to ensure it is consistent with GML and …
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)
… deposits for money collected from the soccer concession stand. The Commission has not filed annual update documents … the Director all funds received from the soccer concession stand that were not deposited. File the annual update …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269