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Town of Volney – Financial Operations Oversight (2024M-93)
… the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93Town of Franklinville – Procurement (2024M-56)
… whether Town of Franklinville (Town) officials complied with the requirements of the Town’s procurement policy. Key Findings Town officials did not always comply with the requirements of the Town’s procurement policy … as the Town’s chief financial officer, were not familiar with the Town’s procurement policy and its requirements. …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… adequate inventory records for information technology (IT) equipment and developed an IT contingency plan. Key Findings BOCES officials did not … network user accounts, maintain complete and accurate IT inventory records and develop an IT contingency plan. As a …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… did not maintain records showing how many people bought tickets or attended all fund-raising events. Key … Review and approve bills prior to payment. Ensure that tickets sold at each fund-raising event are properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… Hauppauge Fire District is a district corporation of the State, distinct and separate from the towns of Smithtown and … had not attended mandatory training required by New York State Town Law. The District did not always use …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Town of Essex in Essex County. The District is governed by an elected five-member Board of Fire Commissioners. The … the Board did not ensure that claims were supported by adequate documentation. The Treasurer also did not prepare … should not approve payments unless they are supported by appropriate documentation. Require the Treasurer to …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure the AFR … was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or l Report the …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Butler – Financial Management (2024M-119)
… fund balance policy. As a result, the Board’s ability to properly manage the Town’s fund balance was impaired. The … on the 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State Comptroller … The audit report includes eight recommendations to help improve the Town’s financial management. Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119LaGrange Fire District – Board Oversight (2014M-127)
… District’s financial condition for the period January 1, 2012 through December 13, 2013. Background The LaGrange Fire … records were not audited, as required by law, for 2011 and 2012. The District improperly retained an independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127South Kortright Central School District – Claims Audit (2023M-69)
… report – pdf] Audit Objective Determine whether the South Kortright Central School District (District) Board of … audit south kortright school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… fire protection services for the Town of Southport, in Chemung County. The Department is governed by its officers … to approval and ensure detailed approval is documented in the Board minutes. Adopt a code of ethics that sets forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesTown of Minerva – Payroll and Cash Receipts (2015M-342)
… place over the Town’s payroll and cash receipts processes for the period January 1, 2013 through April 30, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $2.2 million. Key Findings … the clerk to the Supervisor overpaid herself $13,940 for unauthorized direct deposits and inappropriate …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… bank reconciliations, bank statements and canceled check images. The Board did not require the Treasurer to submit an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… by the administrative manual regarding payroll including hiring, salary and benefits for new and existing staff. …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Salamanca City School District – Financial Management and Payroll (2017M-138)
… 2013 through May 19, 2017. Background The Salamanca City School District is located in the City of Salamanca and the … Salamanca City School District Financial Management and Payroll 2017M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… Purpose of Audit The purpose of our audit was to determine whether … $1.4 million. An unauthorized employee was allowed to override the approval process for 31 purchases totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mMcGraw Central School District – Fund Balances (2017M-248)
… as of June 30, 2017. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of … and reasonable, and use excess amounts in accordance with applicable statutes in a manner that benefits District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Mount Sinai Union Free School District – Financial Management (2013M-227)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations and the use … each year (exceeding $14 million over a five-year period) to help finance the ensuing year’s operations, District … by statute and District taxpayers paid more than necessary to sustain District operations. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Churchville-Chili Central School District – Financial Management (2015M-354)
… actual needs and include realistic estimates based on historical trends. Develop a plan to reduce the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354