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Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… – pdf] Audit Objective Determine whether the Patchogue-Medford Union Free School District’s (District) health … audit school district patchogue medford …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts

Town of Duanesburg – Financial Records and Reports (2020M-116)

… cash balances were overstated by about $3 million as of December 31, 2019. Bank reconciliations were not …

https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116

City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)

… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for …

https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140

Cayuga County - Procurement and Claims Audit (2018M-274)

… bank account. The Clerk of the Legislature did not: Audit 26 claims totaling $76,804 before payment and approved 25 …

https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274

Town of Red Hook - Financial Condition (2018M-171)

… Town of Red Hook Financial Condition 2018M171 …

https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171

Meridale Rural Fire District - Management of Fund Balance (2018M-178)

… 2014 to 2017, which could fund over three years’ worth of expenditures. On average, actual expenditures were 39 … financial plans. Key Recommendations Reduce the amount of unassigned fund balance and use the excess as a financing … Develop and adopt financial plans for the maintenance of a reasonable level of fund balance and the funding and use …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178

Akron Central School District - Financial Management (2018M-195)

… might have realized $775,000 in cumulative tax savings if the Board maintained the same 2013-14 tax levy and used …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195

Village of Margaretville - Fiscal Management (2018M-78)

… action. 1 Available fund balance includes unused assigned appropriated fund balance and unassigned fund …

https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78

Village of Hobart - Board Oversight (2018M-88)

… compensating controls. It also did not conduct an audit of the Clerk-Treasurer’s records and annual financial report. … that did not benefit taxpayers. A Trustee, as co-owner of a local hardware store, had a prohibited conflict of interest. 1 She received a direct or indirect monetary …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88

Webster Central School District - Financial Condition (2018M-109)

… Webster Central School District Financial Condition 2018M109 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109

Town of Greenville – Tax Collector (2020M-81)

… report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine …

https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81

Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)

… [read complete report - pdf] Audit Objective Determine whether Department officials … ensure deposits are made timely and intact (in the same form and amount as collected). Ensure that all disbursements …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019m

Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

… - pdf] Audit Objective Determine whether the Board and Membership provided adequate controls over the Company’s … whether 75 purchases totaling $27,514 were approved by the Membership because of inadequate documentation. We could not … at fundraising events. Document the bills approved by the Membership. Ensure disbursements for purchases are adequately …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and

West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)

… complete report - pdf] Audit Objective Determine whether the Board ensured that goods and services were accurately paid and purchased in accordance with the District’s procurement policy and statute. Determine whether the Board properly managed a fire hall capital project. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018m

Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)

… Cooperative Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for … Key Findings BOCES officials did not ensure that all credit card charges were properly approved and supported. … purposes. Additionally, officials did not ensure that credit card charges were reconciled to receipts in a timely …

https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156

Southampton Union Free School District – Financial Management (2024M-43)

… Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund … annual budgets. Did not have support for the establishment of six reserves, overfunded two reserves and may have … the Southampton Union Free School District District Board of Education Board and officials effectively managed fund …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43

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