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Town of Greenville – Tax Collector (2020M-81)
… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… paid by checks totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling $6,855 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … totaling $27,514 were approved by the Membership because of inadequate documentation. We could not determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mMonroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… totaling $99,308 were paid prior to audit and approval by the claims auditor. 166 charges totaling $35,927 did not …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Southampton Union Free School District – Financial Management (2024M-43)
… totaling $5.3 million over five years, that was not used to pay operational expenses and made year-end unbudgeted transfers to reserves, totaling $21.6 million, to stay within the statutory surplus fund balance limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Village of Elmira Heights – Claims Auditing (2024M-44)
… (Village) Board of Trustees (Board) properly audited claims. Key Findings Although New York State Village Law … with limited exceptions, a village board to audit all claims against a village before payment is made, the Board … not perform a thorough and deliberate audit of individual claims. The lack of a proper claims audit increases the risk …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through January 30, 2015. … nine members who are appointed by the County Legislature. For our audit period, the IDA reported 142 active projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectDutchess County – Financial Condition (2013M-370)
… users’ charges have not been sufficient to cover their respective expenses. The County’s general fund has had to …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Erie County Water Authority – Information Technology (2018M-9)
… January 1, 2016 through October 6, 2017. Background The Erie County Water Authority is a public benefit corporation … is governed by three Board members, appointed by the Erie County Legislature. Key Findings The Authority has 696 … Erie County Water Authority Information Technology 2018M9 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… cash disbursements by segregating duties and providing management oversight, so that no individual controls all … officials allow third party administrators (TPAs) who process health, dental and prescription claims on the District’s behalf to electronically withdraw funds from a District bank account. Key Recommendation The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Greece Public Library – Information Technology (2017M-130)
… (IT) controls for the period January 1, 2016 through June 21, 2017. Background The Greece Public Library is located in …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… (SANY) has school buildings in the City of Syracuse and the Town of Geddes in Onondaga County, the City of Utica in Oneida County and the Town of Frankfort in Herkimer County. SANY, which is … the best interests of SANY are met. The Board should explore purchasing its school buildings. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsHartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… July 10, 2017. Background The Hartsdale Fire Company is located in the Town of Greenburg and provides fire protection for a 4.5 square mile area. The Company is governed by a three-member Board of Trustees. For the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Town of Lincklaen – Board Oversight (2017M-37)
… 16, 2016. Background The Town of Lincklaen is located in Chenango County and has a population of approximately 400. … Key Findings The Town accumulated significant fund balance in the general and highway town-wide funds without clear … balance policy and use excess funds as a financing source in a manner that benefits Town residents. Perform annual …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Village of Blasdell – Purchasing (2017M-195)
… The Village of Blasdell is located in the Town of Hamburg in Erie County. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2018/01/19/village-blasdell-purchasing-2017m-195Franklin Square Union Free School District – Fund Balance (2016M-129)
… The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates three elementary schools with approximately 1,840 students, is governed by a … appear that the District needed to both raise the tax levy and use fund balance to close projected budget gaps. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… audit was to determine if internal controls over Business Office operations were appropriately designed and operating … established adequate internal controls over Business Office operations. Board policies and written procedures have … appropriate segregation of duties amongst Business Office staff where possible and also implemented various …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsCamden Central School District – Financial Condition (2016M-51)
… Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in Oswego County; and the Town of Osceola in Lewis County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51