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Town of Mooers - Highway Asset Accountability (2020M-35)

… did not adequately monitor fuel use, which resulted in 9,216 gallons of unrecorded fuel used at the highway …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35

Village of Port Dickinson – Capital Asset Accountability (2023M-68)

… of Port Dickinson (Village) officials properly recorded and accounted for capital assets. Key Findings Village officials did not properly record and account for all capital assets. As a result, the Village … inventories. Officials did not maintain a complete and current capital asset list (asset list). We were unable …

https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68

City of North Tonawanda – Financial Operations (2012M-203)

… at Canal Fest and a variety of raffles, bingo, and other games of chance. We identified fire company fundraisers that …

https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203

Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)

… policy to include the reasonable amount of fund balance to be maintained for each of the Town funds and develop a plan …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84

State Comptroller DiNapoli Releases School Audits

… announced his office completed audits of Massapequa Union Free School District , Ossining Union Free School District , Pine Bush Central School District and …

https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1

Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)

… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367

State Agencies Bulletin No. 1791

… 5 members of ERS Plan Type 7Y are affected. Background In accordance with Chapter 504 of the Laws of 2009, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1791-tier-5-pensionable-overtime-earnings-limit-calendar-year-2020-employees

Friendship Central School District – Fund Balance and Reserves (2022M-55)

Determine whether the Friendship Central School District District Board of Education Board and District officials properly managed fund balance and reserves

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55

Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)

… and revise them as necessary to ensure sufficient revenues are generated to cover expenditures. Develop reasonable …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116

Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)

… and approved by the Board. Key Recommendation Ensure that all claims are presented to and approved by the Board prior …

https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28

Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)

… of Butler, Victory and Wolcott. The Company is governed by a five-member Council and reported expenses totaling …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financial

Tupper Lake Central School District – Financial Condition (2014M-151)

… expenditures and/or revenue shortfalls. The school food service fund was not self-sufficient and required … and increase revenues for the general fund and the school food service fund. … Tupper Lake Central School District …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151

Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)

… operate youth development programs for children residing in these municipalities. The governing boards of the three … day-to-day program administration. Program expenditures in 2015 were approximately $29,500. Key Findings Current … establishing the Program. Nonresident swim program fees in 2015 were not remitted to the bookkeeper for deposit, and …

https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21

Clark Mills Fire District – Controls Over Financial Activities (2014M-315)

… audit was to determine if District controls to ensure that financial activity are properly recorded and reported and … 2014 fiscal year. Key Findings The Board did not adopt an investment policy as required by GML. The District has been … a timely manner. … Clark Mills Fire District Controls Over Financial Activities 2014M315 …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315

West Valley Central School District – Financial Management (2013M-178)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations including the … The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … million in Board-appropriated unexpended surplus funds was not needed to fund District operations. Because the amount of …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178

Barnard Fire Department – Financial Controls (2015M-134)

Barnard Fire Department Financial Controls 2015M134

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134

Goshen Central School District – Financial Condition (2017M-46)

… our audit was to review the District’s financial condition for the period July 1, 2015 through January 9, 2017. … with approximately 2,900 students. Budgeted appropriations for the 2016-17 fiscal year total approximately $67 million. …

https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46

Hudson City School District – Audit Follow-Up (2010M-142-F)

… Purpose of Review The purpose of our review was to assess the District’s progress, as of July 31, 2013, in implementing our recommendations in the audit report … recommendation was implemented. Two recommendations were not implemented. By not implementing the recommendations in …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-f