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Andes Joint Fire District – Financial Activities (2020M-158)

… cash receipts and disbursements. Key Findings The Board of Fire Commissioners (Board) did not establish adequate … better monitor the Treasurer’s duties. Discontinue the use of debit cards. Ensure the Board audits and approves claims …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158

Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s … it consisted of a comparison of the bank statement balance to the check register and did not include other items such as … as required by law. Key Recommendations Amend the bylaws to provide for adequate segregation of duties and oversight. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursements

Otego-Unadilla Central School District – Information Technology (2021M-178)

… not ensure computerized data was safeguarded. In addition to sensitive IT control weaknesses that we communicated confidentially to District officials, we found: The District had 58 unneeded … with the findings in our report and indicated they plan to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178

Town of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)

… Determine whether the Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 … records and reports are complete, accurate and up-to-date and deposit funds received in a timely manner. …

https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67

State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the … excess of the tax levy limit. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …

https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-audits

East Bloomfield Central School District – Online Banking (2016M-14)

… of Audit The purpose of our audit was to determine if online banking transactions were safeguarded for the period … District officials did not develop written procedures for online banking activities. A separate computer has not been …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14

Mount Markham Central School District – Reserve Funds (2016M-73)

… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds for the period July … Key Findings The District did not have documentation to support that any of its reserves were formally established … Establish a reserve policy that communicates to residents why money is being set aside, the Board’s …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73

Shenendehowa Central School District – Longevity Payments (2023M-165)

… longevity payments for employees leaving District service are calculated according to the terms of the CBAs. Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165

Medina Central School District - Tax Collection (2019M-151)

… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151

Selkirk Fire District – Procurement of Professional Services (2021M-55)

… not provide documentation that they used other methods to assess the accountability, reliability, responsibility, … and have initiated or indicated they planned to initiate corrective action. … Determine whether Selkirk …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55

Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)

… by adequate documentation and a proper use of District money. Key Findings The Board and District officials could … of approximately $169,000 were a proper use of District money. Travel and car rental costs of approximately $58,000 … have been unnecessary and/or an improper use of District money. The District could have saved up to $17,000 had the …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60

Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)

… school districts with approximately 55,800 students in Orange and Ulster counties. BOCES is governed by a … on the Fixed Assets list, and assets were not always in the locations indicated. Not all assets were tagged and …

https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268

Town of Newfield – Selected Financial Activities (2013M-2)

… Purpose of Audit The purpose of our audit was to review selected financial activities for the period January 1, 2011, to June 11, 2012. Background The Town of Newfield is located … Key Findings The Board did not require the Supervisor to meet the fundamental financial responsibilities of his …

https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2

Town of Johnsburg – North Creek Water District Charges (2023M-51)

… The lack of effective management of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in water revenues it was entitled to . Officials did not: …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51

Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)

… residents of the Town of Alden in Erie County, governed by an elected five-member Board of Directors. The … evidence that nearly $64,000 in payments were authorized by the Department’s membership. The Treasurer did not perform … cash receipt records showing which tickets were sold and by whom each month. … Crittenden Volunteer Fire Department …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controls