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C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… companies with fire equipment, safety gear, and a fire house, and funds the Company’s operations. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194City of Ogdensburg - Payroll Processing – (2014M-207)
… payrolls. The payroll clerk gives the Comptroller a report from the computerized payroll system that lists the gross pay …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Canandaigua in Ontario County. The Department is governed by a five-member Board of Directors. Combined total revenues … audit of the Department’s accounting records, as required by the Department’s bylaws. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsPavilion Central School District – Financial Management (2017M-62)
… seven-member Board of Education and operates two schools with approximately 740 students. Budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Merrick Union Free School District – Financial Condition (2016M-240)
… schools with approximately 1,480 students, is governed by an elected seven-member Board of Education. Budgeted … The Board adopted budgets that overestimated expenditures by a total of $9.3 million and underestimated revenues by a total of $2.8 million from July 1, 2012 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Onteora Central School District – Information Technology (2015M-92)
… County Towns of Hurley, Marbletown, Olive, Shandaken and Woodstock and part of the Greene County Town of Lexington. The … computer security plan, a disaster recovery plan, policies and procedures for the disposal of computer equipment or a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Town of Salina – Information Technology (2013M-256)
… March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Village of East Hampton – Information Technology (2015M-187)
… 1, 2013 through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a population of … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Village of Nelsonville – Financial Operations (2012M-242)
… has a population of 628 residents. The Village is governed by an elected Board of Trustees which comprises a Mayor and … not ensure the Village payroll was certified, as required by law. The Board did not provide mitigating controls to …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… of approximately 2,100 residents. The Village is governed by an elected five-member Board consisting of the Mayor and … that Village officials verify that the price charged by a vendor awarded a State contract is correct by comparing relevant list prices, reduced by contract …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Town of Saugerties – Information Technology (2015M-117)
… policy or a comprehensive inventory policy for all hardware and software. Key Recommendations Limit the … and establish a comprehensive inventory policy for all hardware and software. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Erie County Probation Department – Restitution Payments (S9-20-11)
… potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Holland Central School District – Claims Audit (2021M-210)
… adequately supported and properly audited before payment. In addition, the current claims auditor did not receive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210City of Little Falls – Financial Condition (2021M-54)
… and took appropriate actions to maintain the City’s fiscal stability. Key Findings The Council and City officials … or take appropriate actions to maintain the City’s fiscal stability. As a result, the City has significant fiscal stress. We found: The former Treasurer over-reported …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… We reviewed 41 timecards and found: While not required by the District, more than 70 percent of the timecards (30 of 41) were not signed by a supervisor and none were signed by the employee. More than 60 percent of the timecards (25 of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Indian River Central School District – Financial Condition Management (2022M-92)
… 2020-21, the Board: Underestimated general fund revenues by $68.8 million. Overestimated appropriations by $29.5 million. Purported the District would incur … totals $27.8 million which exceeds the statutory limit by $24 million. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mCicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Copiague Union Free School District - Information Technology (2023M-150)
… private and sensitive information (PPSI) accessible by those accounts were at a greater risk for unauthorized …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150OnTECH Charter High School - Information Technology (2023M-71)
… Determine whether OnTECH Charter High School School officials ensured information technology …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Town of Western - Supervisor’s Records and Reports (2022M-184)
… (Town) Supervisor maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain complete and accurate financial records of Town operations and did not file required annual financial reports. As a result, the Town Board’s (Board’s) …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184