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Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… ensured financial activities were properly recorded and reported and funds were safeguarded. Key Findings Department officials … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mOlean City School District – Reserve Funds (2022M-187)
… complete report – pdf] Audit Objective Determine whether the Olean City School District (District) Board of Education … and maintained them at reasonable levels. Key Findings The Board and District officials properly established the District’s nine general fund reserve funds totaling $10.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Newark Central School District – Employee Benefits (2024M-40)
… Recommendations Establish written policies and procedures for issuing separation payments, including a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Addison Central School District – Procurement of Professional Services (2023M-6)
… Central School District (District) officials sought competition for the procurement of professional services. Key Findings District officials did not seek competition for most professional services in accordance with … 14 professional service providers without seeking competition. Did not solicit a request for proposal (RFP) for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Albany County – Sexual Harassment Prevention Training (S9-23-05)
… and reliable records. County officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Albany Water Board – Software Management (2020M-159)
… installed on Albany Water Board (AWB) computers and mobile devices is appropriate and necessary. Key Findings Software installed on AWB computers and mobile devices is not always appropriate and necessary. … and necessary software was installed on computers and mobile devices. We found unnecessary software on 60 computers …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… complete report - pdf ] Audit Objective Determine whether the Ravena-Coeymans-Selkirk Central School District’s … controls. However, District officials did not implement the faculty auditor’s recommendations. Key Recommendations … accurately recorded and provide sufficient oversight for the cash collection, remitting and deposit processes. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityTown of Caneadea – Fund Balance Management (2020M-145)
… effectively managed fund balances. Key Findings The Board did not effectively manage fund balance and spent down fund … 71 percent. The Board: Appropriated fund balance the Town did not have, which resulted in deficit, or negative fund balances, …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Plattsburgh City School District - Procurement (2019M-198)
… Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and deficient. All 10 purchase and public works contracts we …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Brasher Falls Central School District – Financial Condition (2019M-158)
… in the general fund exceeded the 4 percent statutory limit for the past three fiscal years. As of June 30, 2018, the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158Village of Rushville - Board Oversight and Information Technology (2018M-118)
… audit of claims. Complete payroll certifications. Invest money as allowed by law. Develop and implement IT policies …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… new bus acquisitions resulting in a potential revenue loss of $477,200. During our audit, the Business Manager prepared and submitted State aid forms for three of these buses. The District unnecessarily borrowed more than …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busTown of Corning – Financial Condition (2020M-13)
Determine whether the Board effectively managed the Towns financial condition
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Cherry Valley Fire District - Board Oversight (2019M-141)
… the Annual Financial Reports, were completed and submitted to our office. Annually audit the Treasurer’s records. Key … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
Determine whether Company officials ensured that financial activities were properly recorded and reported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… were properly authorized, recorded and reported and that money was safeguarded. Key Findings The Board did not ensure … receipts, and require two members to count the money and certify the amounts submitted to the Treasurer. … were properly authorized recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mCity of Middletown – Payroll and Leave Benefits (2024M-26)
… salaries, wages and benefits and properly accrued leave benefits. Key Findings City officials did not … salaries, wages and benefits, or properly accrue leave benefits. We reviewed payments and benefits totaling … employees salaries wages and benefits and properly accrued leave benefits …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Hammondsport Central School District – Investment Program (2024M-63)
… $321,316 from its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had officials considered …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Warren County – Occupancy Tax and Weights and Measures (2016M-346)
… of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the … have collected an additional $1.9 million in occupancy tax revenue. The Director of the Department of Weights and … oversight of the enforcement and reporting of occupancy tax and related exemptions. Maintain records documenting all …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… earned with a public employer before your work as a police officer or firefighter. Maximum Benefit For Tier 2, 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-b