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Village of Waterville – Payroll and Time and Attendance Records (2017M-281)

… of Waterville is located in the Towns of Sangerfield and Marshall in Oneida County. The Village, which has a …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281

Town of Dannemora – Part-Town Activities (2017M-215)

… Purpose of Audit The purpose of our audit was to determine whether Town officials properly … January 1, 2016 through July 31, 2017. Background The Town of Dannemora, which includes the Village of Dannemora within …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215

Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)

… Determine whether District officials effectively managed the District’s financial condition. Determine whether the central and student treasurers properly accounted for … unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding the 4 percent …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-management

Town of Canaan – Board Oversight (2017M-183)

… 2016. Background The Town of Canaan is located in Columbia County and has a population of approximately 1,750. The Town … totaled approximately $1.3 million. Key Findings The Clerk/Tax Collector did not routinely issue duplicate receipts for …

https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-canaan-board-oversight-2017m-183

Tapestry Charter School – Procurement (2017M-203)

… The Tapestry Charter School, located in the City of Buffalo, is a public school that is not under the local …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203

Otsego County – Cost of Temporary Housing (2015M-97)

… Purpose of Audit The purpose of our audit was to examine the County’s administration of … temporary housing costs per capita and average cost per night are higher than in four neighboring counties. Key …

https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97

Greenville Fire District – Capital Reserve (2014M-64)

… January 1, 2012 through September 30, 2013. Background The Greenville Fire District, which is governed by an elected … is located in the Town of Greenville in Orange County. The District is a district corporation of the State, …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64

Claryville Fire District – Budgeting Practices (2014M-59)

… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, … Board is making significant financial decisions related to equipment needs without sufficient information. The … capital plan, with an equipment replacement schedule, to help determine capital funding needs or to identify …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59

Circleville Fire Company – Selected Financial Activities (2013M-391)

… $59,500. Key Findings The Treasurer was allowed to pay bills and make cash withdrawals without evidence of Company … Treasurer did not perform monthly bank reconciliations. Bills paid between Company meetings are not included in the … because the report template does not include a section for bills paid prior to meeting. Key Recommendations Ensure the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m

Norwich City School District - Fund Balance Management (2018M-198)

… fund balance each year, including $1.5 million to finance the 2018- 19 budget when only $283,749 was available to fund operations. As a result, the District ended 2017-18 … financial plan that was unrealistic when compared to the adopted budgets. Key Recommendations Adopt realistic, …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198

Town of Manchester - Board Oversight and Information Technology (2018M-39)

… they planned to initiate corrective action. … Town of Manchester Board Oversight and Information Technology 2018M39 …

https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39

Montezuma Fire District No. 1 - Board Oversight (2018M-54)

… financial operations. Adequately monitored the Treasurer’s books and records to ensure the timely submission of required … reports. Conducted an annual audit of the Treasurer’s books and records, as required by law. Key Recommendations … District’s financial operations. Review the Treasurer’s books and records and ensure that all required reports are …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54

Town of Islip Industrial Development Agency – Controls Over Payments in Lieu of Taxes (PILOTs) (2014M-249)

… collected and distributed payments in lieu of taxes (PILOT) in a timely manner for the period January 1, 2013 through … Development Agency is an independent public benefit corporation whose purpose is to promote, develop and assist …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/10/31/town-islip-industrial-development-agency-controls-over

Cost-of-Living Adjustment – Special 20- and 25-Year Plans

… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently increase each year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 …

https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustment

York Fire Department – Controls Over Financial Activities (2014M-112)

… Board of Directors. The Department’s revenues and expenses for the 2013 fiscal year totaled approximately …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014m

Pulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)

… accurate reports to the Board or deposit revenue for hall rentals timely. Key Recommendations Provide appropriate …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308

New Woodstock Fire District – Controls Over Financial Activities (2014M-263)

… an annual stipend for mileage incurred while responding to fires but did not have statutory authority to do so. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263

Clifton 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-over

Saranac Central School District – Investment Program (2023M-89)

… rate quotes, and  Prepare monthly cash flow forecasts to estimate funds available for investment.  Key … funds.  District officials were given an opportunity to respond within 30 days in writing to our findings and recommendations but chose not to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89

Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)

… were preserved in their original format, intact, in a directory or filing system to maintain the records’ …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-and