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Rutland Fire District – Board Oversight (2017M-262)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of District financial operations for the period January 1, …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262

Remsenburg-Speonk Union Free School District – Procurement (2017M-211)

… determine whether the District procured goods and services in accordance with it its procurement policy and applicable … Remsenburg-Speonk Union Free School District is located in the Town of Southampton in Suffolk County. The District, which has approximately 140 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211

Hendrick Hudson Central School District – Financial Condition (2013M-241)

… is located in Westchester County and includes the Town of Cortlandt and part of the City of Peekskill. The District is …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241

Hancock Central School District – School Lunch Operations (2015M-176)

… ensured that meals offered to students were nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through … District is located in the Towns of Hancock, Deposit and Tompkins in Delaware County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176

Village of Sylvan Beach – Board Oversight (2013M-34)

… was to review the Village’s processes for auditing claims and its annual audit for the period June 1, 2011, to July 31, … Beach is located in the Town of Vienna in Oneida County and has approximately 900 residents. The Village is governed … by an elected Board of Trustees which comprises a Mayor and four Trustees. The Village’s budget for the 2012-13 …

https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34

Buffalo Sewer Authority – Industrial Waste Section (2016M-434)

… appropriations for the 2016-17 fiscal year totaled $54 million. Key Findings IWS personnel do not measure or …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434

Village of Port Dickinson – Financial Condition (2014M-154)

… 2014. Background The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. …

https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154

Western Sullivan Public Library – Library Operations (2015M-156)

… Sullivan County and serves the residents of the Sullivan West Central School District. The Library, which operates …

https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156

City of Geneva – Financial Management (2015M-105)

… was to assess the City officials’ financial management for the period January 1, 2012 through March 31, 2015. … legislative and governing body. Budgeted appropriations for 2015 total approximately $24.2 million. Key Findings The … trends or prior year amounts when producing budgets for 2012-14, and the Council, therefore, adopted unrealistic …

https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105

Village of Cayuga Heights – Board Oversight (2014M-292)

… Heights is located in the Town of Ithaca, Tompkins County, and has a population of approximately 3,700. The Village is … to the bank statements. The procurement policy is outdated and the current process does not comply with the procedures … Reconcile cash in a timely manner using a standard format and ensure that accounting activity in the reconciliations …

https://www.osc.ny.gov/local-government/audits/village/2017/11/03/village-cayuga-heights-board-oversight-2014m-292

Village of Cambridge – Payroll (2015M-74)

… Purpose of Audit The purpose of our audit was to determine if Village officials established effective … Key Recommendations Implement compensating controls to address the lack of segregation of duties within the … Ensure that all pay rates and the compensation paid to employees are properly authorized and approved. Ensure …

https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74

Town of Barker – Justice Court Operations (2016M-422)

… totaling approximately $75,000. Key Findings Not all case files included documentation of the Justice's adjudication, indicating the case resolution and the amount of fines and surcharges the … without the original data being documented in the case files. Key Recommendations Verify that all case files …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422

Town of Orangetown – Overtime (2017M-48)

… The Town of Orangetown is located in Rockland County and has a population of approximately 50,500. The Town is … total approximately $73 million. Key Findings The Board and Town officials did not develop overtime budgets based on known needs and historical trends. Officials did not adequately monitor …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48

Town of Enfield – Purchasing (2016M-377)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … obtain the proper number of quotes for purchases subject to Town policy. Not all vendor payments were in accordance … Recommendations Review and update the procurement policy to include guidance for the procurement of professional …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377

Brookfield Central School District – Financial Condition (2014M-48)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … the past three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48

Town of Hume – Financial Management (2014M-333)

… February 11, 2015. Background The Town of Hume is located in Allegany County and has a population of approximately … the Town’s operations, reducing unexpected surplus funds in the general fund from more than $304,500 as of January 1, … Review budget-versus-actual reports and past trends in order to develop budgets that are based on prior actual …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333

Town of Rush – Board Oversight (2014M-193)

… to examine the Board’s oversight of financial operations for the period January 1, 2012 through April 30, 2014. … and four council members. Budgeted appropriations for 2014 total approximately $2.6 million. Key Findings The … of all Town officers who received and disbursed cash for fiscal years 2012 and 2013. Key Recommendations Conduct a …

https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193

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