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Clarendon Fire Company – Financial Activities (2023M-50)
… totaling $86,208, were not reported to the Board, as required. Credit card payments, totaling $24,552, were not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Town of Homer – Non-Payroll Disbursements (2023M-63)
… action. Appendix B includes our comment on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… Education (Board) and District officials ensured that the required approvals were obtained for capital project … ensure that all Project change orders were submitted as required to the New York State Education Department (SED) for … to ensure the District submits change orders for approval from the Commissioner. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersMexico Academy Central School District – Procurement (2023M-75)
… complete report – pdf] Audit Objective Determine whether Mexico Academy Central School District (District) officials … audit mexico school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… chief was owed for unused leave accruals upon separating from service absent a separation agreement. However, neither …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… total fund balance increased by nearly $1.66 million, or 43 percent (from $3.88 million to $5.54 million). The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… services. Expenses for conferences attended by Board of Education (Board) members and cell phones were supported … methods to select nine professionals paid a total of $849,696. Could have saved $3,562 if they had used federal … with our recommendations and indicated they are in the process of taking corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… report - pdf] Audit Objective Determine whether: The Board of Directors (Board) approved projects that provide for net … took action when goals were not met. Key Findings The City of Albany Industrial Development Agency (CAIDA) did not incorporate goals into project agreements. Thirteen of the 15 projects met or exceeded their job creation and/or …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… (known as AUDs) and tax cap forms were not filed, as required. As a result, the Board was unaware that the 2019 … levy significantly exceeded the cap and did not pass the required local law to override the cap. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87East Islip Union Free School District - Financial Condition Management (2020M-24)
… fund balance increased by $12.9 million (141 percent) from 2015-16 through 2018-19, due to appropriations being … Key Recommendations Review the District’s financial plan to maintain an unassigned fund balance at a level that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementVillage of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… parking spaces located at the closest accessible route to the entrance. 26 components at the Library, such as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… report – pdf] Audit Objective Assess whether the City of Long Beach (City) officials could take additional steps to increase … to programs and services provided at selected City facilities. Key Findings Of the 500 applicable physical … Assess whether the City of Long Beach City officials could take additional steps …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Greenville Fire District #1 – Board Oversight (2014M-376)
… and did not include estimates of fund balance. Reserve funds were not properly established. Claims were paid prior … process. Review the legal requirements for reserve funds and legalize existing reserve accounts. Audit all …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… report – pdf] Audit Objective Assess whether Town of Clifton Park (Town) officials could take additional steps … provided at selected Town facilities. Key Findings Of the 562 applicable physical accessibility components … Town officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… as accessible parking spaces and slower closing speed of doors with automatic closers. Recommendation Town officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Cameron Volunteer Fire Department – Internal Controls Over Financial Activity (2014M-363)
… to ensure that financial activity was properly recorded and reported and that Department funds were safeguarded for the period … did not provide monthly bank statements, canceled check images and monthly bank reconciliations. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/07/17/cameron-volunteer-fire-department-internal-controls-overTown of Walton – Incompatible Duties (2016M-309)
… appointed the Clerk to act as his bookkeeper; however, the New York State Attorney General’s office has expressed the view that …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Plymouth – Board Oversight (2016M-190)
… March 31, 2016. Background The Town of Plymouth is located in Chenango County and serves approximately 1,800 residents. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… the oversight of the District’s financial operations for the period January 1, 2012, to February 4, 2013. … general fund budget totaled approximately $744,000 for the 2012 fiscal year. Key Findings The District does have … of State Comptroller. The Board does authorize each claim for payment and indicates their approval by affixing their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Conesus No. 1 Fire District – Internal Controls (2014M-46)
… through December 31, 2013. Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board of Fire Commissioners comprising five elected. The District’s … Conesus No 1 Fire District Internal Controls 2014M46 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46