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Massena Central School District – Financial Condition (2016M-21)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2014 through August 31, 2015. … certiorari reserve to the unrestricted fund balance of the general fund. Formally develop multiyear financial and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Village of Watkins Glen – Justice Court Operations (2021M-146)
… - pdf ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, … Determine whether the Village of Watkins Glen Village Justices collected recorded deposited …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Town of Morehouse – Records and Reports (2021M-182)
… to ensure that accounting records are properly maintained. File annual reports as required. Complete bank …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… report – pdf] Audit Objective Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers … Determine whether the Wallace Volunteer Fire Department Inc Department officers and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Windsor – Financial Management (2025M-24)
… include fund balance estimates with a breakdown by fund to assist officials in preparing and approving the final budget and providing transparency to the taxpayers and residents. Due to the Board’s budgeting practices, officials: Generated net …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Town of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Lewis County – Purchase Cards (2024M-41)
… card charges were properly approved, supported and for appropriate purposes. Key Findings We reviewed 366 … charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … approved and supported and did not follow County policies. For example: Although prior approval is required by the …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor the … and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesFairview Fire District – Payroll and Leave Accruals (2024M-96)
… complete report – pdf] Audit Objective Determine whether Fairview Fire District (District) officials ensured … Determine whether Fairview Fire District District officials ensured employees …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored … 2022. Did not detect billing discrepancies in the invoices for electricity supplied and paid duplicate charges totaling …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andCayuga County Community College – Information Technology (2013M-291)
… inventory record of software that the College currently owns. There is no formalized plan to review machines for … software inventory list of all software that the College owns. Formalize a policy to perform reviews of College … or other supporting documentation, which shows the number of licenses for each software item or package …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Rhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom … School District is located in the Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Connetquot Public Library – Cash Disbursements (2017M-125)
… are disbursed appropriately. The Board did not establish a petty cash fund at the lowest practical amount and did not audit petty cash disbursements made by multiple check signers. Ten … limit signatory rights on the bank accounts. Establish a petty cash policy that limits the types and amounts of …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomAddison Central School District – Financial Condition (2016M-30)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … fund balance of approximately $570,000 was not needed to finance operations. Four of the District’s reserves are … in compliance with statutory requirements. Develop a plan to reduce excess school lunch fund balance to adhere to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Village of Monticello – Board Oversight (2016M-337)
… the Board’s and officials’ oversight of Village operations for the period August 1, 2014 through April 6, 2016. … any policies or procedures to establish an acceptable number of consecutive estimated readings before an actual … for water meter readings including an acceptable number of estimated reads before other enforcement action is …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court's and the … records and reports. The Supervisor’s monthly reports to the Board did not contain sufficient detail to allow the Board to make sound financial decisions. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mTown of Kent – Procurement and Information Technology (2017M-85)
… controls over procurement and information technology (IT) for the period January 1, 2016 through January 25, 2017. … by an elected five-member Town Board. The Town budgets for 2016 and 2017 were each $18.2 million. Key Findings The … providers. Develop procedures and controls such as a filter that restricts software installation and access to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Village of Penn Yan – Water Operations (2013M-104)
… 1, 2010, to October 11, 2012. Background The Village of Penn Yan is located in Yates County, and has a population of … Village of Penn Yan Water Operations 2013M104 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Village of Depew – Internal Controls Over Capital Projects (2013M-29)
Village of Depew Internal Controls Over Capital Projects 2013M29
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29