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Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… was a not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was governed by a … represented proper Department expenses, resulting in payment of personal bills belonging to the Fire Chief and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… was to assess the adequacy of the Treasurer’s records and reports and evaluate the internal controls over collections and disbursements for the period April 1, 2015 through August …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… audit was to examine and evaluate the Library’s processes for recording, securing and depositing over-the-counter cash receipts for the period January 1, 2014 through April 27, 2015. … nine-member Board of Trustees. Budgeted appropriations for 2015 total approximately $900,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Coldspring – Town Clerk Operations (2013M-137)
… The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period … The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town is governed by an … five-member Town Board comprised of the Town Supervisor and four councilpersons. The Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Introduction – Improving the Effectiveness of Your Claims Auditing Process
… Some examples of our audit findings in this area include: 1 Claims were paid prior to being audited and approved. … in this guide to “employees” should be interpreted to mean both officers (elected and appointed) and employees of local governments and school districts. 1 Office of the New York State Comptroller audit reports are …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionGlens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the … 2015. Background The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … in aid for costs associated with operating the Tuscarora Indian School, and there is at least an 18-month lag before …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Batavia City School District – Financial Condition (2016M-160)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and budgeting … the Board appropriated fund balance in the annual budgets to help finance operations, these amounts were not needed … and reserves in the annual budget. Review all reserves to determine if the amounts reserved are necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Purpose of Audit The purpose of our audit was to examine the … Background The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Merrick Union Free School District – Financial Condition (2016M-240)
… Purpose of Audit The purpose of our audit was to evaluate the … 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Marion Central School District – Tuition Reimbursements (2016M-11)
… of Audit The purpose of our audit was to examine the District’s tuition reimbursements and supporting … January 6, 2016. Background The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, … Sodus, Walworth and Williamson in Wayne County. The District, which operates two schools with approximately 790 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Goshen Central School District – Financial Condition (2017M-46)
… July 1, 2015 through January 9, 2017. Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in the Village of Goshen and the Towns of Goshen, Chester, Hamptonburgh, … Goshen Central School District Financial Condition 2017M46 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Lyncourt Union Free School District – Financial Condition (2016M-62)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … one school with approximately 377 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Sherburne-Earlville Central School District – Financial Management (2024M-61)
… [read complete report – pdf] Audit Objective Determine whether the … the District’s seven reserves. Recommendations The audit report includes four recommendations to help the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Town of Ashland – Long-Term Planning (2024M-114)
… report – pdf] Audit Objective Determine whether Town of Ashland (Town) officials established multiyear capital and … on Town operations or how they will fund these needs. As of July 17, 2024, the Town’s capital reserve funds have zero … and 2011 mower are beyond their usable life by an average of almost six years, and he shared that both the Town’s salt …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Town of Chesterfield – Town Clerk (2024M-110)
… [read complete report – pdf] Audit Objective Determine whether the Town of … The Clerk did not properly record, deposit, remit or report collections. As a result, officials do not have … recorded and issued for all collections. Submit a monthly report to the Supervisor containing all collections for the …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Newark Housing Authority – Information Technology (2017M-282)
… April 1, 2015 through August 22, 2017. Background The Newark Housing Authority is located in the Village of Newark in Wayne County. The Authority, which is governed by a … Newark Housing Authority Information Technology 2017M282 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… period July 1, 2015 through May 31, 2017. Background The Fulton Public Library is located in Oswego County and is … by a Board of Trustees whose seven members are elected by Fulton City School District residents. Key Findings The Board … Fulton Public Library Cash Receipts and Disbursements 2017M269 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Walton Fire Department – Financial Operations (2017M-242)
… Purpose of Audit The purpose of our audit was to determine if officials provided adequate … Walton Fire District residents. The Department is governed by five elected officials. During the audit period, $187,318 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Cost-of-Living Adjustment – En-Con Police Officers Plan
… increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s …
https://www.osc.ny.gov/retirement/publications/1822/cost-living-adjustment