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

… Determine whether the Board of Education Board properly managed reserve funds …

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)

… and separate from the Towns of Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected …

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)

… 30, 2013. Background The Town of Willsboro is located in Essex County and has a population of approximately 2,025. …

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)

… records and reports. File AUDs and tax cap forms in a timely manner. …

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

… and procedures are clearly communicated to all employees who travel on official business. The individual traveler, whether a rank-and-file employee, an officer, or a member of the governing board, is …

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

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

… Audit Objective Determine whether the Village of Nyack Parking Authority’s (Authority) Board of Trustees (Board) and … effectively pursued and maximized the collection of all parking violation tickets issued. Key Findings The Board and … Determine whether the Village of Nyack Parking Authoritys Authority Board of Trustees Board 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)

… the District’s financial health. Comprehensive multiyear strategic, financial and capital plans were not developed. Key Recommendations The Board … condition is negatively affected. Adopt multiyear strategic, financial and capital plans. District officials …

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)

… properly account for the sale and inventory of transfer station tickets and permits. Town Justices did not perform … each month. Periodically reconcile the number of transfer station tickets purchased and permits provided from the Town …

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)

… Chestertown Fire District is a district corporation of the State, distinct and separate from the Town of Chester in … audit of each claim by comparing the claim as listed on the abstract against available supporting documentation. … are supported by adequate documentation and included on the abstract prior to authorizing payment. Ensure that the …

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)

… Purpose of Audit The purpose of our audit was to examine the Department’s internal … Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department has … members and is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues …

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)

… complete report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the …

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)

Determine whether the South Butler Fire Department Inc Department officers and members provided adequate financial oversight

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)

… report - pdf ] Audit Objective Determine whether Village of Islandia (Village) officials ensured information technology (IT) assets were adequately protected from unauthorized access, use and loss. Key Findings Village officials did not ensure … Determine whether Village of Islandia Village officials ensured information technology …

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)

… - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition. Key Findings The District’s general fund balance increased by $12.9 million … Determine whether the Board and District officials provided adequate oversight and management …

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)

… School District (District) officials sought competition to procure goods and services not subject to competitive bidding requirements. Key Findings District officials did not always seek competition to procure goods and services not subject to competitive … School District District officials sought competition to procure goods and services not subject to competitive …

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)

… an elected five-member Town Board, which includes the Town Supervisor. The adopted budget for 2011 was approximately … of their financial oversight responsibilities. The Supervisor paid claims without Board audit. Moreover, key financial duties were performed by the Supervisor’s bookkeeper, and the Justice’s clerk without …

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