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Village of Atlantic Beach - Payroll (2018M-254)
… payment. The Board: Did not audit and approve the building permit fees paid to the building inspector. Underbudgeted the … realistic appropriations for the building inspector’s permit fees each year, based on recent trends. Key … and certified by an individual independent of payroll processing before payment. Audit and approve all payroll …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254York Fire Department – Controls Over Financial Activities (2014M-112)
… and reporting of the Department’s financial activity for the period January 1, 2012 through October 30, 2013. … Board of Directors. The Department’s revenues and expenses for the 2013 fiscal year totaled approximately $213,000 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mClifton Park Volunteer Fire Department – Internal Controls Over Financial Operations (2015M-69)
… Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … Key Recommendations Adopt written financial procedures to ensure that the informal processes in practice continue to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/26/clifton-park-volunteer-fire-department-internal-controls-overShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… Purpose of Audit The purpose of our audit was to determine if controls were … Background The Shelby Volunteer Fire Company is located in the Town of Shelby, Orleans County, and contracts with the … Audit claims and ensure that approved claims are listed in the official proceedings of the Board. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialPultneyville Fire District – Internal Controls Over Financial Operations (2015M-80)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … check images. The Board did not complete, or contract with an independent account to complete, an annual audit of the District’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/pultneyville-fire-district-internal-controls-over-financial-operationsPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls of the Department’s financial operations for the period of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… audit was to examine the District’s fuel card purchases for the period July 1, 2012 through February 28, 2014. … with approximately 3,900 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $104.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Enlarged City School District of Troy – Leave Accruals (2014M-144)
… our audit was to determine if District employees received and used leave accruals in accordance with employment … School District of Troy is located in the City of Troy and the Town of Brunswick in Rensselaer County. The District … within the District, with approximately 4,000 students and 700 employees. The District’s budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144New Paltz Central School District – Financial Condition (2014M-38)
… The New Paltz Central School District is located in portions of the Towns of New Paltz, Gardiner, Rochester, Shawangunk, Lloyd and Plattekill in Ulster County. The District operates four schools with … unappropriated fund balance to provide a financial cushion in case of unforeseen expenses. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Dryden Central School District – Financial Condition (2013M-396)
… October 17, 2013. Background The District is located in Cortland, Tioga and Tompkins Counties and is governed by … of the District’s unexpended surplus fund balance is in compliance with the Real Property Tax law statutory … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Town of DeKalb – Financial Management (2016M-427)
… general town-wide fund. The Board did not annually audit or cause an audit of the Supervisor's records. Key … in a manner that benefits Town residents. Annually audit or cause an audit of the Supervisor's books and records. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Elmira Heights Central School District – Financial Condition (2014M-76)
… The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Town of Windsor – Information Technology (2017M-44)
… 1, 2015 through December 27, 2016. Background The Town of Windsor is located in Broome County and is governed by a … Town of Windsor Information Technology 2017M44 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-windsor-information-technology-2017m-44Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… and four Board members. The Board is responsible for the general oversight of the operations and finances. … executive officer and chief financial officer responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… The Port Washington Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-andPearl River Union Free School District – Competitive Procurement (2015M-363)
… internal controls over the District’s procurement process for the period July 1, 2014 through November 13, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $63 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Newfane Central School District – Financial Condition (2015M-307)
… is located in the Towns of Newfane, Lockport, Cambria and Wilson in Niagara County. The District, which operates … reserve fund balances are maintained at reasonable levels and take appropriate action, in accordance with statute, to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/newfane-central-school-district-financial-condition-2015m-307Town of Dayton – Audit Follow-Up (2019M-189-F)
… Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. The audit determined that the Supervisor … the Town of Daytons Towns progress as of November 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fEden Central School District – Payroll (2017M-11)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … Eden Central School District is located in the Towns of Boston, Concord, Eden, Evans and North Collins in Erie County. The District, which is governed by an elected seven-member Board of Education, operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Garrison Union Free School District – Financial Condition (2016M-108)
… July 1, 2014 through December 10, 2015. Background The Garrison Union Free Central School District is located in the … Garrison Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108