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Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… 2015. Background The Haldane School District is located in the Town of Phillipstown in Putnam County and the Town of Fishkill in Dutchess County. … School Business Manager and two employees of a contractor all have administrative privileges within the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationMount Sinai Union Free School District – Financial Management (2013M-227)
… Sinai Union Free School District (District) is located in the Town of Brookhaven in Suffolk County. The District is governed by the Board of … expenditures over the past five years, which resulted in operating surpluses totaling $7.1 million. Although the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/16/mount-sinai-union-free-school-district-financial-management-2013m-227Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
… revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than $24 million …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-budgetVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly safeguarded Village … for the period March 1, 2012 through July 12, 2013 and to examine the management of the Village Hall building … law. Key Recommendations Establish internal controls to ensure that capital projects are planned, monitored and …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mTrumansburg Central School District – Procurement (2022M-13)
… (District) officials procured goods and services in the best interest of the taxpayers. Key Findings District … always ensure that goods and services were procured in the best interest of the taxpayers. The Board of Education … District officials procured goods and services in the best interest of the taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining documentation …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… December 31, 2012. Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County … Village of Valley Stream Cash Receipts and Selected Village Operations 2013M382 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mNiagara Falls Water Board – Financial Management (2015M-141)
… which is governed by an appointed five-member Board, owns and operates the City of Niagara Falls’ drinking water, … between the two entities. The Authority’s Debt Service Fund is excessively funded. Key Recommendations Ensure that … properly reported. Use the excess cash in the Debt Service Fund for capital projects or repairs or to reduce the water …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… not maintained; cash receipts were not properly accounted for or safeguarded; the Treasurer managed only one of the … or delegate someone to audit – and approve disbursements. For example, 380 disbursements totaling $120,217 had no … limited our ability to determine if funds were accounted for or used for proper business purposes. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … governs the Town. The Town’s budgeted expenditures for the 2013 fiscal year totaled approximately $1.1 million. Key … Town of Grafton Internal Controls Over Claims Auditing 2013M133 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Town of Ellicott – Fiscal Stress (2013M-269)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2010, to July 20, 2013. Background The Town of Ellicott is located … did not adequately monitor the Town’s financial operations to ensure fiscal stability. As a result, the Town’s general …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Village of Delhi – Financial Condition (2013M-110)
Village of Delhi Financial Condition 2013M110
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… manner. The CEO did not reimburse the Corporation for his personal use of the Corporation’s vehicle until the …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeVillage of Brushton – Fiscal Oversight (2014M-235)
Village of Brushton Fiscal Oversight 2014M235
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Village of Hunter – Financial Operations (2023M-164)
… [read complete report – pdf] Audit Objective Determine whether the Village … Board meeting minutes, Maintain supporting documentation for deposits, Prepare abstracts for payment of claims, Make timely deposits, or File annual …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in Essex County. The … for the past two years. Key Recommendations Adopt policies and procedures outlining the process when making … Treasurer to prepare monthly bank account reconciliations and reports; the reconciliations should be included with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
Spencer Volunteer Fire Company Apparent Misappropriation of Funds 2015M114
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in … within the Treasurer’s office were adequately segregated and did not implement compensating controls. Key … Ensure that purchases are made in accordance with statute and the District’s procurement policy. Establish and enforce …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Margaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… officers include a President, Vice President, Treasurer, Secretary, Chief and various assistants. Revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursements