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Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)

… Company, Inc. (Company) Board provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Board did not develop financial … Fire Company Inc Company Board provided adequate oversight of financial operations …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185

Franklin Central School District – Information Technology (2022M-19)

… were not needed. This created additional network entry points that, if accessed by attackers, could be used to …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19

West Islip Union Free School District – Financial Management (2022M-40)

… having enough money to pay the average annual expenses for eight and 51 years respectively. The Board and officials’ …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40

Village of Hewlett Neck – Financial Management (2022M-35)

… balance. The Board: Adopted budgets that were not based on historical revenue and expenditure trends. Revenues were … The Board should: Adopt realistic budgets based on historical trends and known plans for the fiscal year. …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

Nyack Parking Authority – Parking Ticket Operations (2020M-94)

… not: Provide oversight and were unaware of inconsistencies in penalty assessment, delinquent notices and collections. …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94

Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)

… approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue …

https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91

Town of Potter – Town Clerk (2020M-113)

… or properly prepare duplicate receipts or retain receipts for all collections. The Town Board (Board) did not annually …

https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

… Petty cash funds were not properly overseen or accounted for. $65,658 was disbursed without any review or approval and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)

… not: Adopt a comprehensive investment policy as required by General Municipal Law (GML) Section 39. Solicit interest …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investment

Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21

… report – pdf] Audit Objective Determine whether Town of Southampton (Town) officials properly administered the … Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly approved and correctly paid. Specifically: Of the 82 deposits totaling $224.4 million made to the CPF …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21

Town of Cobleskill – Budgeting (2023M-138)

… of the 2023 appropriations. The Town’s preliminary budgets for the three fiscal years we examined did not include fund …

https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138

City of Salamanca - Collections (2023M-131)

… City Comptroller’s (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings The Comptroller’s … collections were not always accurately recorded and because adequate collection records were not always … City Comptrollers Comptroller collections were recorded and deposited in a timely and accurate manner …

https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… Determine whether the Neptune Hose Company No. 1 of Dryden, Inc. (Company) disbursements were supported and … Determine whether the Neptune Hose Company No 1 of Dryden Inc Company disbursements were supported and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Candor Central School District – Separation Payments and Leave Accruals (2022M-21)

… and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not … and former payroll clerk, were overpaid by $20,595 in their final salary payouts. Employee leave accruals and usage were not always recorded properly or in accordance with collective bargaining agreements (CBAs), …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accruals

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