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City of Rome – Solar Power Purchase Agreements (2015M-290)
… Background The City of Rome is located in Oneida County and has a population of approximately 35,000. The City is governed by an elected Mayor and eight-member Common Council. The City has entered into two power purchase agreements and lease agreements with a solar company that provides …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Village of Belle Terre – Audit of Claims (2013M-87)
… claims. Background The Village of Belle Terre is located in the Town of Brookhaven in Suffolk County. The Village is governed by a Board of … deliberate audit of claims before payments are authorized in order to ensure that Village funds are being spent …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87West Hempstead Water District – Life Insurance (2016M-393)
… our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period January … Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Fallsburg Central School District - Fund Balance Management (2020M-12)
Determine whether the Board and District officials effectively managed general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans County. The Company is operated in accordance with its Bylaws which stipulate that an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the 2016-17 school …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedChateaugay Central School District – Leave Accruals (2016M-149)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… audit charter school school district cash collections …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Village of Lyons Falls – Financial Management (2013M-393)
… into an agreement with the Development Authority of the North Country. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Tupper Lake Central School District – Records and Reports (2021M-14)
… capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which could have …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… our audit was to evaluate the internal controls over the Company’s financial operations for the period January 1, 2014 … March 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire protection services to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mTown of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
Town of Oyster Bay Financial Condition and Selected Financial Operations 2013M54
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Town of Bridgewater – Financial Operations (2013M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2012 through March 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a … Town of Bridgewater Financial Operations 2013M309 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… audit was to assess the Town's financial management and controls over information technology (IT) for the period … private and essential data. Exercise the practice of least privilege and only grant local administrator rights to users …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Town of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial operations … $5.1 million, which were funded primarily with real property taxes, sales tax, and State and Federal aid. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… to adopted Board policy, took custody of an external hard drive owned by the Village and is currently using it for … prior to disposal. Take possession of the external hard drive from the Mayor and determine if it contains any Village …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Thurston – Financial Management (2013M-280)
… and an elected Town Supervisor. The Town’s main operating funds include the general and highway funds. Expenditures … or ensure that procedures were in place, to govern the level of fund balance to be maintained. As a result, the … Tax Collector and Town Justice as of the end of audit field work. Key Recommendations Establish a policy and …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… were submitted to OSC in a timely manner each year. Independent audits were not performed for 2012 or 2013. Key … OSC in a timely manner each year. Ensure that the required independent audit is performed each year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Town of Broadalbin - Records and Reports (2018M-63)
… and advances between Town bank accounts and funds in a timely manner. Annual update documents (AUDs) were not filed in a timely manner. Key Recommendations Periodically review … and maintaining the accounting records and filing AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63