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

… the 2013 fiscal year. Key Findings The Board generally did not provide adequate oversight of District financial activities. The Board did not audit the Treasurer’s financial records or provide … claims were audited prior to payment. The Treasurer has not filed the required annual financial report with OSC since …

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

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… Purpose of Audit The purpose of our audit was to review internal controls over … the accuracy of work hours the Accounts Manager reported to the Authority’s payroll service provider. Authority …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over

Binghamton City School District – Financial Condition (2013M-242)

… audit was to examine the District’s financial condition for the period July 1, 2011 through May 20, 2013. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $98 million. … Key Recommendation There are no recommendations for this report. … Binghamton City School District Financial Condition …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242

Canastota Central School District – Payroll (2016M-56)

… Purpose of Audit The purpose of our audit was to examine payroll for the … agreement provisions and paid $6,962 for unused vacation to the former Superintendent that was not provided for in the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/canastota-central-school-district-payroll-2016m-56

Millbrook Central School District – Claims Processing (2015M-48)

… Central School District is located in the Towns of Washington, Union Vale, Clinton, LaGrange, Stanford and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/millbrook-central-school-district-claims-processing-2015m-48

Hastings-on-Hudson Union Free School District – Financial Condition (2016M-275)

… as of June 30, 2015. Key Recommendations Discontinue the practice of adopting budgets that result in the appropriation …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/hastings-hudson-union-free-school-district-financial-condition-2016m-275

DiNapoli: Clerk Admits Writing Nearly $5,000 in Village Checks for Herself

… larceny, a misdemeanor, and agreed to pay full restitution plus $500 to cover the village of Delhi’s insurance deductible in lieu of three years’ probation plus one year conditional discharge. “Ms. Barnes used public … clerk to justice.” Barnes was initially arrested on Sept. 30 and released on her own recognizance. Since taking office …

https://www.osc.ny.gov/press/releases/2019/12/dinapoli-clerk-admits-writing-nearly-5000-village-checks-herself

Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)

… January 1, 2011 through June 21, 2012. Background The Big Flats Fire District No. 2 is located in Chemung County. The … paid and a rigorous exploration of alternatives. … Big Flats Fire District 2 Internal Controls Over Financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012m

Town of North East – Internal Controls Over Information Technology (2013M-31)

… assess internal controls over information technology (IT) for the period January 1, 2011, to November 15, 2012. … four Board members and the Supervisor. The Town’s budget for the 2012 fiscal year was approximately $1 million. Key … designate the Town officials and/or employees responsible for implementing the policy. Adopt a comprehensive disaster …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31

Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)

… Purpose of Audit The purpose of our audit was to review controls over cash … in Broome County which contracts with the Town of Chenango to provide fire protection services. Expenditures for 2013 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursements

Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)

… year ranging from $216,000 to $2.6 million. The Board did not establish adequate reserve fund policies. The District … personal vehicles to commute from home to work, which was not provided for in a written agreement. The District … and reasonable. Ensure that vehicle allowances do not include nondeductible personal commuting expenses unless …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selected

Extra-Classroom Activity (2015-MR-5)

… Extra-classroom activity funds are defined by the New York State Education Department as "funds raised other than by …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5

Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)

… Purpose of Audit The purpose of our audit was to determine whether Department funds were … and whether the Board provided adequate oversight of the Treasurer’s duties to safeguard Department assets for …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-funds

Sullivan County Industrial Development Agency – PILOT Program (2013M-161)

… form to the County Clerk of the Legislature, detailing any business interests; however, the County does not unseal and …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-program

Town of Big Flats – Financial Management (2013M-170)

… in the general fund. Key Recommendations Adopt budgets with realistic estimates of anticipated revenues, …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170

Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)

… access for all if its bank accounts. District officials do not secure user names, passwords and secured token devices used to access online banking and do not consistently erase the browser history after online … have not established alerts and other security measures available from the District’s banks. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-information

Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)

… represented proper Department expenses, resulting in payment of personal bills belonging to the Fire Chief and a … ensure that all cash disbursements were approved prior to payment and that supporting documentation was properly …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds

Glens Falls Common School District – Financial Condition (2015M-66)

… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. … 180 students. The District’s budgeted appropriations for the 2014-15 fiscal year total approximately $4.3 million. … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15. The …

https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66