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Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Treasurers did not maintain complete, accurate, and up-to-date accounting records and reports or perform monthly … The Treasurer should maintain complete, accurate and up-to-date records and reports, and perform monthly bank … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesLaFayette Central School District - Fixed Assets (2018M-073)
… with a value that exceeds the established threshold have a tag identifying them as District property. Review fixed asset …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Tioga Central School District – Cash Management (2020M-83)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Local Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to see data for an individual local government. File local government data with the Office of the State … Local Government Data …
https://www.osc.ny.gov/local-government/dataDiNapoli Statement on Governor's Veto of Transparency Legislation
… P. DiNapoli released the following statement regarding Gov. Kathy Hochul’s veto of legislation that would have … P DiNapoli released the following statement regarding Gov Kathy Hochuls veto of legislation that would have …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationColton-Pierrepont Central School District – Financial Duties (2017M-229)
… whether the Treasurer controlled the use of her electronic signature for the period July 1, 2015 through May 31, 2017. … process. The Treasurer did not control her electronic signature. Key Recommendations Establish compensating … Ensure the Treasurer maintains control of her electronic signature. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229South Buffalo Charter School – Employee Compensation (2018M-1)
… 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … Key Findings Employee compensation was not specified in the collective bargaining agreement (CBA) or written …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Granville Central School District – Fund Balance (2016M-114)
… Purpose of Audit The purpose of our audit was to assess the District’s oversight of financial operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Johnson City Central School District – Financial Condition (2015M-204)
… Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, which operates four schools … Key Recommendation Include the funding and use of reserves in the budget plan each year and develop a plan for the use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… period July 1, 2012 through May 13, 2014. Background The Evans-Brant Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… The Broadalbin-Perth Central School District is located in the Towns of Broadalbin, Perth, Johnstown, Mayfield and Northampton in Fulton County, the Towns of Edinburg, Galway and Providence in Saratoga County and the Town of Amsterdam in Montgomery …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… audit school valley stream 24 new hire paperwork …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Background The Watervliet Housing Authority is located in the City of Watervliet in Albany County. The Authority, which is governed by a … provides low rent housing for qualified individuals in accordance with relevant provisions of the New York State …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Lake Placid Central School District – Transportation State Aid (2023M-95)
… Audit Objective Determine whether the Lake Placid Central School District (District) officials applied for all … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Lakeland Central School District - Reserves Management (2019M-113)
… an analysis of the tax certiorari reserve fund balance to determine proper funding levels. Ensure the Business …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… and cash was not safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations … create fundraising reports, and require timely deposits of fundraising money. The Board should ensure an adequate audit of the Treasurer’s books is performed, in compliance with …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… Determine whether the Board ensured that the District’s bank reconciliations were accurately prepared and independently reviewed. Key Findings The bank reconciliations we reviewed were timely and, with the … accurate. The District’s book balance for the payroll bank account did not reflect the true cash balance. The bank …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankMattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… As a result, the purchasing agent approved 12 purchase orders (6 percent) for purchases totaling $61,109 after the … supporting documentation that included confirming purchase orders (i.e., purchase orders issued after the goods or services have already been …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018mMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
Determine if the Board and District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotations