Search
Lansing Fire District – Investment Program (2023M-62)
… Lansing Fire District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a comprehensive written investment policy as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62Otsego County – Cost of Temporary Housing (2015M-97)
… Purpose of Audit The purpose of our audit was to examine the County’s administration of the temporary … Key Findings County officials have not taken steps to effectively manage costs. The County’s temporary housing … performance and collect the relevant data necessary to monitor the program’s performance against those goals. …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97City of Geneva – Financial Management (2015M-105)
… Purpose of Audit The purpose of our audit was to assess the City officials’ financial management for the period January 1, 2012 through … City of Geneva Financial Management 2015M105 …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Village of Afton – Board Oversight (2018M-28)
… the Board properly managed fund balance, cash receipts and disbursements, and water rents for the period June 1, 2016 through November … of Trustees, has a population of 822. Budgeted general and water fund appropriations for the 2017-18 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Town of Colden – Highway Operations (2017M-127)
… Background The Town of Colden is located in Erie County and has approximately 3,200 residents. The Town is governed … Town paying $8,800 more than necessary for a dump truck and purchasing $32,000 in road materials without obtaining … maintenance logs for the department’s fleet of vehicles and equipment. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… for extra-classroom activity (ECA) fund collections and disbursements for the period July 1, 2015 through March … District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is … disbursements without adequate supporting documentation and proper documentation of approval. Student treasurers did …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mPine City Fire District No. 1 – Board Oversight (2017M-166)
… ensured that financial activity was properly recorded and reported and that District money was safeguarded for the period … No. 1 is a district corporation of the State, distinct and separate from the Town of Southport in Chemung County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Rutland Fire District – Board Oversight (2017M-262)
… Board of Fire Commissioners, provides fire protection and emergency rescue services to approximately 3,060 … monthly reports, including budget-to-actual reports and trial balances, or compare bank reconciliations with bank statements and canceled check images. The Board did not audit all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/02/rutland-fire-district-board-oversight-2017m-262Remsenburg-Speonk Union Free School District – Procurement (2017M-211)
… audit was to determine whether the District procured goods and services in accordance with it its procurement policy and applicable statutes for the period July 1, 2015 through … purchases totaling $7,098 did not have requisition forms, and two purchases totaling $11,555 were made without prior …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/remsenburg-speonk-union-free-school-district-procurement-2017m-211Hendrick Hudson Central School District – Financial Condition (2013M-241)
… The Hendrick Hudson Central School District is located in Westchester County and includes the Town of Cortlandt and … reasonable budgets and managed fund balance responsibly in accordance with statute. Although the District’s fund … over the past five years, from $8.5 million beginning in 2009 to $4.6 million in 2013, the District is not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241Hancock 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-176Village 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-292Village of Cambridge – Payroll (2015M-74)
… is located in the Town of Cambridge, Washington County, and has a population of approximately 1,870. The Village is … segregated. The Board did not establish, document and approve pay rates for all employees, and some employees did not receive the correct gross pay. The …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Town of Barker – Justice Court Operations (2016M-422)
… Background The Town of Barker is located in Broome County and has a population of approximately 3,000. The Town, which … the Justice's adjudication, indicating the case resolution and the amount of fines and surcharges the Court may have collected. Both the Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Town 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-48Town of Enfield – Purchasing (2016M-377)
… The Town of Enfield is located in Tompkins County and has a population of approximately 3,500. The Town is … The Town’s 2016 budgeted appropriations for its general and highway funds totaled approximately $628,600 and $958,700, respectively. Key Findings Town officials did …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Brookfield Central School District – Financial Condition (2014M-48)
… The Brookfield Central School District is located in the Towns of Brookfield, Hamilton and Madison in Madison County, the Towns of Bridgewater and Sangerfield in Oneida County and the Town of Columbus in Chenango County. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Village of Sylvan Beach – Board Oversight (2013M-34)
… Purpose of Audit The purpose of our audit was to review the Village’s processes for auditing claims and its annual audit for the period June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is … governed by an elected Board of Trustees which comprises a Mayor and four Trustees. The Village’s budget for the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… July 1, 2015 through November 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation … Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for approximately 106,000 … Buffalo Sewer Authority Industrial Waste Section 2016M434 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Village of Port Dickinson – Financial Condition (2014M-154)
… our audit was to assess the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February … The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154