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Town of Dayton - Fund Balance Management (2019M-221)
… cash advances as required. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… usage logs and periodic reconciliations. Ensure access points to fuel pumping systems are unaltered and properly …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Edinburg Common School District – Tax Collection (2016M-233)
… of our audit was to review the Tax Collector’s process for the period July 1, 2009 through August 31, 2015. … and has approximately 70 students. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $3.4 … $92,323 in cash collections to the Business Manager for deposit, resulting in a shortage of $2,390. Because the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/edinburg-common-school-district-tax-collection-2016m-233Pulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… located in the Town of Pulteney, Steuben County, is affiliated with the Pulteney Fire District No. 2 and … fire protection services to the Town. The Department is governed by a seven-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialPlymouth Volunteer Fire Department – Missing Funds (2014M-50)
… Plymouth Volunteer Fire Department Missing Funds 2014M50 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/plymouth-volunteer-fire-department-missing-funds-2014m-50Wyoming County – Selected Financial Activities (2015M-94)
… into a 17.5 year lease for office space with a private developer. The procurement policy does not provide clear …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Cincinnatus Fire District – Financial Controls (2014M-49)
… Purpose of Audit The purpose of our audit was to determine whether the Board established … and that District moneys were safeguarded for the period of January 1, 2012 through December 16, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/25/cincinnatus-fire-district-financial-controls-2014m-49Candor Fire District – Controls Over Financial Activities (2014M-268)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over … which is governed by an elected five-member Board of Fire Commissioners, is a district corporation of the State, distinct and separate from the Town of Candor …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Village of Afton – Board Oversight (2018M-28)
… which is governed by an elected Board of Trustees, has a population of 822. Budgeted general and water fund … were properly billed. Key Recommendations Develop a fund balance policy establishing a reasonable amount of fund balance that should be maintained to meet the Village’s needs. Segregate the …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Franklinville Joint Fire District – Claims Processing (2017M-141)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing … Joint Fire District is a district corporation of the State, distinct and separate from the Town of Franklinville in Cattaraugus County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/22/franklinville-joint-fire-district-claims-processing-2017m-141City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… access to the City’s water and wastewater systems for the period January 1, 2015 through February 28, 2017. … elected six-member Common Council. Budgeted appropriations for 2017 total approximately $17.8 million for the general fund, $3.4 million for the water fund and …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Sullivan County Community College – Information Technology (2017M-123)
… Purpose of Audit The purpose of our audit was to examine IT controls for the period … 2017. Background Sullivan County Community College is part of the State University of New York system. The College is …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Pine City Fire District No. 1 – Board Oversight (2017M-166)
… 14, 2017. Background The Pine City Fire District No. 1 is a district corporation of the State, distinct and separate … from the Town of Southport in Chemung County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Bay Shore Fire District – Time and Attendance Records (2017M-264)
… Purpose of Audit The purpose of our audit was to determine whether District officials … The Bay Shore Fire District is a district corporation of the State, distinct and separate from the Town of Islip in …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… 2017. Background The Queensbury Union Free School District is located in the Town of Queensbury and the City of Glens Falls in Warren County. The District is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mHendrick Hudson Central School District – Financial Condition (2013M-241)
… and managed fund balance responsibly in accordance with statute. Although the District’s fund balance has decreased …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/hendrick-hudson-central-school-district-financial-condition-2013m-241East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… Background The East Syracuse Minoa Central School District is located in the Towns of Manlius, Cicero, Sullivan and … operates seven schools with approximately 3,500 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessEast Bloomfield Central School District – Online Banking (2016M-14)
… Background The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East … operates two schools with of approximately 970 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14Herricks Union Free School District – Fuel Card Purchases (2014M-321)
… Purpose of Audit The purpose of our audit was to examine the District’s fuel card … Herricks Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/herricks-union-free-school-district-fuel-card-purchases-2014m-321Enlarged City School District of Troy – Leave Accruals (2014M-144)
… 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and the Town of Brunswick in Rensselaer County. The … Enlarged City School District of Troy Leave Accruals 2014M144 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144