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Fonda-Fultonville Central School District – Reserves Management (2021M-157)

… conditions for reserve fund use and replenishment. Obtain voter approval to liquidate the liability reserve or fund the …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157

Manorville Fire District – Board Oversight and Fuel (2016M-411)

… Manorville Fire District is a district corporation of the State, distinct and separate from the Towns of Brookhaven and …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411

Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… for ensuring that the collection of moneys, issuance of tickets and deposit of moneys received are properly carried …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87

Who Is Responsible? – Travel and Conference Expense Management

… The governing board is generally responsible for the high level oversight of … or school district resources. The governing board is also generally responsible for adopting broad policies … employee, an officer, or a member of the governing board, is responsible for having a clear understanding of travel and …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsible

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

… Key Recommendations Adopt policies and procedures on penalty assessment, delinquent notices and collections and …

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)

… Revenue and expenditure estimates were not based on prior years’ actual results or trends and did not contain …

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 Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)

… account for the sale and inventory of transfer station tickets and permits. Town Justices did not perform monthly … Periodically reconcile the number of transfer station tickets purchased and permits provided from the Town of Berlin to the number of tickets and permits sold and on hand. Reconcile all of the …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-and

Tier 6 Defined Contribution Plan Option

… wish to choose the defined contribution plan must file an election during their first 30 days of employment. You must … mandatory members to us, unless an employee has filed an election choosing the defined contribution plan. The defined …

https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-option

Chestertown Fire District – Claims Processing (2016M-387)

… The Board does not perform a deliberate audit of each claim by comparing the claim as listed on the abstract against available supporting …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387

Bayport Fire District – Credit Card Use (2016M-394)

… of the State, distinct and separate from the Town of Islip in Suffolk County. The District, which provides fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394

Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)

… The Department has approximately 20 volunteer members and is governed by an elected seven-member Board of Directors. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-and

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… not demonstrate the District obtained the best available prices on purchases we reviewed. The Board adopted inaccurate …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

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

… records were not annually audited as required. Required State and Federal filings were not completed, and annual …

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

Village of Islandia – Information Technology (2021M-100)

… corrective action. Appendix B includes our comments on issues raised in the Village’s response letter. …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

East Islip Union Free School District - Financial Condition Management (2020M-24)

… action. Appendix B contains our comment on an issue raised in the District response. …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-management

Cincinnatus Central School District – Procurement (2021M-111)

… sought competition to procure goods and services not subject to competitive bidding requirements. Key Findings … always seek competition to procure goods and services not subject to competitive bidding requirements. As a result, … to include guidance for procuring goods and services not subject to competitive bidding. Comply with all District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111

Town of New Lisbon – Financial Oversight (2013M-12)

… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s financial … aspects of collecting and recording taxes and fees paid to her office. All of these duties were performed during 2011 … annual audit. Key Recommendations Audit all claims prior to their payment, unless otherwise allowed by law. Provide …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12