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Town of Caneadea – Fund Balance Management (2020M-145)

Determine whether the Town Board Board effectively managed fund balances

https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145

Tioga Fire District – Board Oversight (2022M-170)

… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170

Salmon River Central School District – Foster Care Student Tuition (2022M-168)

… foster care student tuition payments, which resulted in over- and underpayments. Key Recommendations Provide …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022m

Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)

… report - pdf] Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) officials … audit fire department Upper Jay financial activities …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023m

Olean City School District – Reserve Funds (2022M-187)

… officials properly established the District’s nine general fund reserve funds totaling $10.9 million but did not use the … funds that may have been used in a more beneficial way. Key Recommendations Adopt a comprehensive written … B includes our comments on issues raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187

Addison Central School District – Procurement of Professional Services (2023M-6)

… – pdf] Audit Objective Determine whether Addison Central School District (District) officials sought competition for … audit school district addison …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6

Albany County – Sexual Harassment Prevention Training (S9-23-05)

… Determine whether County of Albany (County) employees and elected officials completed annual sexual harassment … Key Findings Although County officials provided employees and most elected officials annual SHP Training, they did not … individuals we tested, including 267 selected employees and all 48 elected officials, we could not reliably verify …

https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05

Plattsburgh City School District - Procurement (2019M-198)

… District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 … not procured in accordance with the purchasing policy. Of the services obtained from seven professional service providers, who were paid a combined total of $178,247 during the audit period, the services from six …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198

Brasher Falls Central School District – Financial Condition (2019M-158)

… surplus fund balance was $2.15 million, which was 4.9 percentage points or nearly $1.2 million over the legal … percent. During this time, total reserves increased by $3.9 million. District officials have not developed a …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Village of Rushville - Board Oversight and Information Technology (2018M-118)

… a thorough audit of claims. Ensure investments were made in compliance with New York State General Municipal Law … Municipal Law (GML), Section 11 2 Two individuals served in this position during our audit period. One Clerk-Treasurer …

https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118

Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)

… whether the District applied for all transportation State aid for new bus acquisitions. Determine whether the Board and … The District did not apply for all transportation State aid (State aid) for seven new bus acquisitions resulting in a potential … whether the District applied for all transportation State aid for new bus acquisitions and whether the Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-bus

Town of Corning – Financial Condition (2020M-13)

… that benefits taxpayers. Town officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13

Cherry Valley Fire District - Board Oversight (2019M-141)

… [read complete report - pdf] Audit Objective Determine whether the Board … were equitably allocated between service areas. Ensure the Annual Update Documents (AUDs), which are the Annual Financial Reports, were completed and submitted to our …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141

Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)

… not ensure that cash receipts were adequately documented. Of 125 deposits totaling $318,091 made during the audit …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activities

Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)

… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activities were … was safeguarded. Key Findings The Board did not ensure Company claims were audited on a monthly basis as required by … deemed interests in contracts totaling $91,106 with the Company. Company officials did not ensure collections …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019m

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