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Town of Fishkill – Fiscal Stress (2013M-188)
… March 31, 2013. Background The Town of Fishkill is located in Dutchess County. The Town is governed by the Town Board … the 2012 fiscal year. Key Findings The Town is currently in fiscal stress, due to the Board’s failure to adopt … balance for its five major operating funds, combined, was in a $2.2 million deficit at the end of 2012. This resulted …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… November 30, 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in Suffolk County and … important oversight controls. The policy does not define how many credit card accounts may be established, limit the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… The District’s use of two central network management tools for over 10 years has created security concerns due to lack … network user accounts and periodically review them for necessity. Provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationHartford Central School District – Cafeteria Collections (2018M-10)
… whether cafeteria collections were properly recorded and deposited intact and in a timely manner for the period July 1, 2016 through … Background The Hartford Central School District is located in the Towns of Argyle, Fort Ann, Granville, Hartford, Hebron …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Lake Fire District is a district corporation of the State, distinct and separate from the Town of Ballston, in … Award points in accordance with the District’s point system and ensure that the District’s point system is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… its approval by affixing each member’s signature on the warrant and on each attached invoice; however, the Board has …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Town of Thompson - Board Oversight (2018M-69)
… did not properly account for Town operations timely or accurately. Key Recommendations Provide sufficient …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Greenville Fire District #1 – Board Oversight (2014M-376)
… internal controls over the District’s financial operations for the period January 1, 2013 through July 10, 2014. … Fire Commissioners. The District’s budgeted appropriations for 2014 totaled $317,350. Key Findings District budgets did … over the budgeting process. Review the legal requirements for reserve funds and legalize existing reserve accounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Johnsburg Central School District – Payroll (2014M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials established effective … The Johnsburg Central School District is located in the Towns of Johnsburg, Chester and Thurman, in Warren … approximately $10 million. Key Findings The Board did not establish policies and procedures over payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Hancock Fire Department - Financial Operations (2018M-236)
… publicly disclose, in writing, his deemed interest in the oral agreement between his business and the Department. It … should disclose, in writing, his deemed interest in the oral agreement between his business and the Department. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… Daily tally and gate summary sheets for entrance fees were not accurately completed. As a result, we were unable to determine whether employees properly collected fees for … all tags issued. Rental fees were not accurately entered in the financial system, as the rental agent does not provide …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… District’s financial operations and use of fund balance for the period July 1, 2012 through July 31, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $38 million, … fund balance and stay within the year-end statutory limit for unrestricted funds, District officials transferred moneys …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mWalton Fire Department – Financial Operations (2017M-242)
… records of disbursements, receipts or cash balances. Bank accounts were not reconciled and reported to the membership. … entered into the accounting records. Prepare and review bank reconciliations and monthly financial reports. Audit and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/walton-fire-department-financial-operations-2017m-242Great Neck Union Free School District – Fuel (2016M-82)
… Neck Union Free School District is located in the Town of North Hempstead in Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/great-neck-union-free-school-district-fuel-2016m-82CUNY Bulletin No. CU-467
… Purpose To notify agencies of a Dues and Agency Shop Fee increase. Affected Employees Employees in Bargaining … bi-weekly deduction for Union Dues (Code 254) and Agency Shop Fees (Code 283) from $22.68 to $22.83 for full-time … To notify agencies of a Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-467-district-council-37-local-2627-dues-and-agency-shop-feeFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… County District Attorney Kristyna Mills and New York State Police Superintendent Steven G. James announced. “Public … and the State Police for their partnership in ensuring justice is served in this case.” “We are grateful to the … money is not being squandered. We will work to ensure that justice prevails in this case.” “The arrest of Ms. Ennis …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageIslip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … and expended funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 … budget and comply with permissive referendum and public notice requirements. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… February 28, 2014. Background The Wallkill Hook, Ladder and Hose Company provides fire protection services for a … Key Findings The Board has not established policies and procedures for cash receipts, cash disbursements, … regulations. Fundraising reports were not always complete and did not contain sufficient information to verify …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesOrange County Probation Department – Restitution Payments (S9-20-1)
… payments promptly and appropriately. As a result, some victims may never receive the payments to which they are entitled. Officials did not always make reasonable efforts to locate victims promptly. 19 of the 29 restitution orders reviewed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Village of Bemus Point – Clerk-Treasurer (2022M-38)
… report - pdf] Audit Objective Determine whether the Village of Bemus Point (Village) Clerk-Treasurer properly deposited, recorded, … Determine whether the Village of Bemus Point Village ClerkTreasurer properly …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38