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Uniondale Public Library – Procurement (2015M-126)
… June 30, 2014. Background The Uniondale Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by a five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126Village of Ballston Spa – Audit Follow-Up (2017M-256-F)
… in October 2018. Background The Village of Ballston Spa is located in Saratoga County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fTown of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… not adequately fulfill his fiscal responsibilities because he failed to provide oversight of the Bookkeeper, who … not maintained. Key Recommendations The Supervisor should: Collect, disburse and maintain custody of all Town funds in …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Village of Avon - Board Oversights and Professional Services (2018M-30)
… agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Town of Howard - Fund Balance Management (2018M-192)
… complete report - pdf] Audit Objective Determine whether the Board effectively managed fund balance. Key Findings The Board’s management of fund balance was not effective. As … and highway fund balances increased significantly over the 2015 through 2017 fiscal years. The Board did not adopt …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… Village of Deposit Nonpayroll Disbursements and Real Property Tax …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mCaucus 2025: Important Information for New Yorkers
… Our Elderly Population: Select Elder Care Program Audits (April 2024) Food Insecurity Persists Post-Pandemic …
https://www.osc.ny.gov/reports/caucus2025Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Board of Commissioners (Board) procured a pumper truck in accordance with statutory requirements and good … Key Findings The Board did not procure a $748,676 pumper truck in accordance with statutory requirements and good …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Tioga Central School District – Cash Management (2020M-83)
… were not maximized. District officials did not develop and manage a comprehensive investment program or comply with … officials disagreed with certain aspects of our findings and recommendations, but indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the District’s cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mLe Roy Central School District – Payroll (2016M-412)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/10/le-roy-central-school-district-payroll-2016m-412Nyack Union Free School District – Network User Accounts (2021M-113)
… officials adequately managed and monitored network user accounts. Key Findings District officials did not ensure that network user accounts were adequately managed and monitored. … acceptable use policy. Maintain a current authorized user list. Sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Johnsonville Fire District – Claims Processing (2017M-190)
… through June 30, 2017. Background The Johnsonville Fire District is a district corporation of the State, distinct and separate from … of Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected five-member Board of … Johnsonville Fire District Claims Processing 2017M190 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190West Seneca Fire District #1 – Purchasing (2017M-272)
… Purpose of Audit The purpose of our audit was to determine whether District officials … State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Sempronius Fire Company – Financial Activities (2017M-231)
… Company is affiliated with the Three Town Fire District in Cayuga County and provides fire protection services for … is governed by a five-member Board. Operating expenses in 2016 totaled $40,849. Key Findings The Board did not … statements were not prepared for fundraising events held in 2016 with revenues totaling $59,449. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Indian Lake Central School District – Claims Auditing (2016M-15)
… July 1, 2014 through September 30, 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates … Indian Lake Central School District Claims Auditing 2016M15 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15East Ramapo Central School District – Audit Follow-Up (2013M-141-F, 2011M-52-F)
… The East Ramapo Central School District is located in Rockland County. The District is governed by an elected … corrective action. Of the five audit recommendations from the 2013 report, one recommendation was fully … were not implemented. Of the 11 audit recommendations from the 2011 report, one recommendation was fully …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/21/east-ramapo-central-school-district-audit-follow-2013m-141-f-2011m-52-fCheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… Purpose of Audit The purpose of our audit was to examine the District’s process and procedures over …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefit2017 Financial Condition Report – 2017 Financial Condition Report
… to present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2017. New York … before potential gap-closing actions. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2017-fcrOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the Ontario-Seneca-Yates-Cayuga-Wayne BOCES’ …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-boces