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City of Amsterdam – Treasurer’s Office Collections (2022M-203)

… [read complete report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively … the accounting records throughout our scope period . As of January 31, 2022, the accounts receivable balances in the …

https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203

Town of Tompkins Fire District – Board Oversight (2023M-33)

… in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed each year. … financial duties or provide increased oversight to mitigate the risk. Annually audit the Treasurer’s records. … District officials generally agreed with our findings and have initiated or indicated they plan to initiate corrective …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33

Town of Frankfort – Justice Court Operations (2022M-16)

… $24,366 were not deposited timely. Also, while remittances to the Town Supervisor agreed with monthly reports, 15 of 19 … filed timely. Upgrade the Court’s recordkeeping software to the most current available version. Town officials … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16

Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)

… and officials properly established and used reserve funds and maintained them at reasonable levels. Key Findings … the Board and BOCES officials properly established reserve funds, they did not transparently fund the reserves or use or maintain reserve funds at reasonable levels. The Board and officials: …

https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39

Town of Webb Union Free School District – Financial Management (2022M-53)

… appropriations in the 2018-19 through 2020-21 budgets by a total of $3.7 million (16 percent) and appropriated fund … fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53

Trumansburg Central School District – Procurement (2022M-13)

Determine whether Trumansburg Central School District 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-13

Town of Highlands – Receiver of Taxes and Assessments (2021M-120)

… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, … did not correct deficiencies noted in our 2006 Receiver of Taxes audit, properly oversee the Receiver’s work, or …

https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120

Town of Wolcott – Financial Management (2020M-131)

… bases and did not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably when budgeting for and allocating certain revenues and expenditures in the … and capital plan including a formal detailed plan for reserves. Town officials agreed with our findings and …

https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131

Bethpage Public Library – Procurement (2019M-219)

… report - pdf ] Audit Objective Determine whether the Bethpage Public Library (Library) Board of Trustees (Board) … have initiated corrective action. … Determine whether the Bethpage Public Library Library Board of Trustees Board …

https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219

Village of Poquott – Justice Court Operations (2019M-214)

… The Justice was unaware that the Court clerk filed 11 of 15 monthly reports of money collected (73 percent) to the JCF after the due … the code enforcement department did not maintain a record of tickets issued or unissued. In addition, 41 tickets in the …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214

Dryden Central School District – Information Technology (2020M-106)

… Evaluate all existing user accounts, periodically review for necessity and appropriateness, and adequate written …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106

Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)

… The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversight

Town of Delhi – Pool Project Donations and Disbursements (2020M-105)

… the arrangement between the Town and the private citizen’s group so that it does not appear the Town is fundraising. …

https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105

Wassaic Fire District – Purchasing and Claims Processing (2017M-8)

… of Audit The purpose of our audit was to examine the District’s purchasing practices and claims processing for the period January 1, 2015 through September 30, 2016. …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8

Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)

… Key Finding The Village/Town’s parking ticket collection rate exceeded 90 percent during fiscal years 2008 to 2012. …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255

Brighton Fire District – Non-Payroll Disbursements (2020M-133)

… Of 19 professional service providers paid $769,931 in 2019, officials did not seek competition or provide … action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether Brighton Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133

Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)

… contract price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised … Explore entering into an intermunicipal agreement to purchase fuel. Properly audit fuel invoices to ensure they do not include taxes and unnecessary fees and …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19

Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)

… monitor to ensure the annual report filed with the New York State Authorities Budget Office (ABO) and the Office of … C includes our comment on issues raised in the IDA’s response letter. … Determine whether the Town of Amherst …