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Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… claim be properly supported by a detailed invoice, receipt or other documentation to prior to payments. Adopt a code of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andTown of Seneca Falls - Town Hall Capital Project (2018M-220)
… Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly … planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization Reserve to finance additional project costs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Greenville Fire District #1 – Board Oversight (2014M-376)
… a district corporation of the State, distinct and separate from the Town of Greenville, located in Greene County. The … contains adequate supporting documentation. Ensure that required reports are provided to the Board and that bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Town of Tonawanda – Recreation Fees (2017M-133)
… through April 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. The Town is governed by an elected five-member Town Board. Operating …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Village of Port Chester – Payroll (2017M-115)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… The purpose of our audit was to determine whether the County accurately distributed sales tax to municipalities and … 1, 2016 through January 31, 2017. Background The County of Herkimer is located in central New York State and had a 2010 … and remit the balances due to the State and County. … Herkimer County Sales Tax Distributions and Bank …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178City of Watertown – Information Technology (2017M-184)
… Purpose of Audit The purpose of our audit was to determine whether City officials … safeguarded personal, private and sensitive information on City servers and in its financial system for the period …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Cleveland Hill Union Free School District – Financial Management (2017M-235)
… with the statutory limit and develop a plan to use excess funds in a manner that benefits District residents. Transfer any excess reserve funds to unrestricted fund balance (where allowed by law) or …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235Additional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… Under Section 341(j) of the Retirement and Social Security Law (RSSL), you may receive service credit for your …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leavePatchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… April 30, 2016. Background The Patchogue-Medford Union Free School District is located in the Town of Brookhaven, … not approve their own absences. … PatchogueMedford Union Free School District Leave Accruals 2016M236 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Henry Johnson Charter School – Financial Operations (2014M-214)
… was to evaluate the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 through April 30, 2014. … school not under control of the school board, located in the City of Albany. The School, which is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Commack Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryCandor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … The Candor Central School District is located in the Towns of Candor, Spencer and Tioga and the Village of Candor in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andVillage of Ellenville – Information Technology (2014M-278)
… 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Morris Central School District – Financial Operations (2015M-251)
… The purpose of our audit was to evaluate the District’s claims processing procedures and fund balance management … Treasurer does not directly supervise the application of her signature on checks. Certain reserves had significant … electronic signature to be affixed to checks without her direct authorization or supervision. Continue to evaluate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Bath Central School District – Reserves (2016M-401)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2012 through September 30, 2016. … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $35.9 … determine if the amounts reserved and the cash restricted for reserves is properly accounted for, necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… the Town’s internal controls over financial operations for the period January 1, 2014 through March 31, 2016. … an elected five-member Town Board. Budgeted appropriations for the 2016 fiscal year totaled approximately $1.4 million. … The bookkeeper, who maintains the accounting records for several other municipalities, told us that it is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… user accounts and disable user accounts when access is no longer needed. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42