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Town of Ephratah – Supervisor’s Records, Reports and Deposits (2016M-311)
… March 31, 2016. Background The Town of Ephratah is located in Fulton County. The Town, which has approximately 1,700 … did not ensure all deposits were made intact and in a timely manner. Key Recommendations Ensure the bookkeeper … corrected. Ensure all collections are deposited intact and in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ephratah-supervisors-records-reports-and-deposits-2016m-311Fallsburg Central School District – Financial Condition (2014M-33)
… audit was to examine the District’s financial condition for the period of July 1, 2011 through October 2, 2013. … with approximately 1,490 students. Budgeted appropriations for the 2013-14 fiscal year are approximately $37 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Town of Greenport – Town Clerk Operations (2017M-3)
… Clerk did not issue press-numbered duplicate receipts for all transactions and did not perform monthly bank … The Clerk did not submit a monthly report of all moneys received and disbursed to the Supervisor and did … Issue press-numbered duplicate receipts for all moneys collected and perform monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Town of Mentz – Board Oversight (2016M-403)
… September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Union-Endicott Central School District – Financial Management (2016M-100)
UnionEndicott Central School District Financial Management 2016M100
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… appropriations, taking into account historical trends and all available information. Ensure that the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionPembroke Central School District – Financial Management (2016M-31)
… is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Penfield Central School District – Financial Management (2015M-162)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Penfield Central School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the Towns of Macedon and Walworth in Wayne County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Cohoes City School District – Budgeting (2016M-111)
… officials properly managed fund balance and reserves for the period July 1, 2012 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.3 … Key Findings The District did not have a formal plan for funding reserves, determining how much should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111City of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Purpose of Audit The purpose of our audit was to evaluate the City’s management of Police Department work schedules and pay rates and Fire … City of Lackawanna Police and Fire Department Work Hours 2014M298 …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298Royalton-Hartland Central School District – Financial Condition (2015M-275)
… in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and Shelby in Orleans County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Village of Clinton – Financial Management (2014M-316)
… financial operations and the Clerk-Treasurer’s office for the period June 1, 2012 through January 31, 2014. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year were approximately $2.5 million. … Key Recommendations Maintain separate accounting records for each fund, ensure that all financial transactions are …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316Town of Stockport – Disbursements (2013M-216)
Town of Stockport Disbursements 2013M216
https://www.osc.ny.gov/local-government/audits/town/2013/09/27/town-stockport-disbursements-2013m-216Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period … provides fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and … finances; as a result, it appears the Treasurer was able to misappropriate approximately $8,500 from January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
Franklin Square and Munson Fire District NonFirefighting Vehicles 2017M20
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Bayport Fire District – Credit Card Use (2016M-394)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … which provides fire protection and emergency services to approximately 8,900 residents, is governed by an elected … authorized credit limits. Ensure that credit card accounts do not allow cash advances. Monitor credit card purchases to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… was to examine internal controls over cash disbursements for the period January 1, 2009 through February 28, 2014. … Board of Fire Commissioners. The District’s budget for 2014 fiscal year was $532,474. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… nor the membership reviews and approves claims prior to payment. The Board has not adopted a code of ethics as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andCity of Dunkirk – Billing Enforcement (2020M-117)
… 31 are included on the relevy. Assess penalties according to the Code. The Treasurer generally disagreed with the … take corrective action. Appendix B includes our comments to issues raised in the Treasurer’s response. …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117DiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… boards, including: Ensure inventory records include the details necessary to adequately track and locate assets and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipment