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Ballston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… public library that received its charter from the State in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mU-Crest Fire District #4 – Travel Expenditures (2017M-35)
UCrest Fire District 4 Travel Expenditures 2017M35
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Fishers Island Waste Management District -- Purchasing (2015M-292)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … the best price and did not provide adequate documentation to support justification. Key Recommendations Amend the District’s purchasing policy to ensure it is in compliance with statutory competitive …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Overview – Information Technology Contingency Planning
… In general, a business continuity plan focuses on strategies … sustaining an organization’s critical business processes in the event of a disruption. It provides detailed guidance …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewTown of Duanesburg – Financial Records and Reports (2020M-116)
… The Town’s accounting records were not reliable. $590,880 in revenue and $55,182 in expenditures were not recorded. The accounting records’ … complete, accurate and timely financial information. As a result, the Board’s ability to monitor the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… the handling of FFI tax money and provide oversight to ensure accurate records were maintained, and adequate … recording and reporting all transactions related to FFI tax money. The Fire Chief maintained inaccurate … developing comprehensive policies and procedures related to FFI tax money. Ensure the Chamberlain adequately maintains …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Cayuga County - Procurement and Claims Audit (2018M-274)
Determine whether County officials procured goods and services in accordance with the procurement policy and statutory requirements
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Town of Red Hook - Financial Condition (2018M-171)
… Town of Red Hook Financial Condition 2018M171 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Meridale Rural Fire District - Management of Fund Balance (2018M-178)
… or other projections. Develop and adopt financial plans for the maintenance of a reasonable level of fund balance and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Akron Central School District - Financial Management (2018M-195)
… maintained the same 2013-14 tax levy and used reserves to pay for related expenditures. Key Recommendations The … based on historical or other known trends. Review reserves to determine whether they are necessary and reasonably funded and use the debt reserve funds to pay related debt. District officials disagreed with us in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Village of Margaretville - Fiscal Management (2018M-78)
… fund available 1 fund balance has increased by $321,000 to $592,786 (or 167 percent of 2017 expenditures) from the … financial and capital plans or fund balance policy to plan for and finance future needs. Key Recommendations … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Available fund balance …
https://www.osc.ny.gov/local-government/audits/village/2018/08/17/village-margaretville-fiscal-management-2018m-78Village of Hobart - Board Oversight (2018M-88)
… financial report. Village officials expended $76,200 in real property taxes over the last 12 years for two unused …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-hobart-board-oversight-2018m-88Webster Central School District - Financial Condition (2018M-109)
… source. However, $22 million (80 percent) was not used to fund operations. Recalculated unrestricted fund balance … limits and use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce … of appropriating fund balance that is not needed or used to fund operations. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Village of Maybrook – Financial Condition (2020M-54)
… balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating … adequate fund balance is available before appropriating it to finance operations. Develop and adopt a fund balance … and have initiated or indicated they planned to initiate corrective action. Subsequent Event Our audit …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Town of Greenville – Tax Collector (2020M-81)
… unidentified outstanding bank balance, properly account for all money received, and ensure that all collections are … appropriate parties. Retain all supporting documentation for payments received and deposit all cash receipts as soon …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… totaling $84,076 were not deposited in a timely manner. Twelve credit card payments totaling $6,855 were not approved …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… because the Treasurer, without adequate oversight, is the only one who receives, counts, deposits and reports …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mMonroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… in a timely manner and audited, as required, prior to payment. We reviewed 532 credit card charges totaling …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Southampton Union Free School District – Financial Management (2024M-43)
… complete report – pdf] Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43