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Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Purpose of Audit The purpose of our audit was to determine whether … internal controls to address a lack of segregation in the Treasurer’s cash disbursement duties. The Board did not establish …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mClifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… a district corporation of the State, separate and distinct from the Towns of Clifton Park and Halfmoon, Saratoga County, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mClinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through October … separation payments. … ClintonEssexWarrenWashington BOCES Payroll 2015M353 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… project procedures, it did not set clear and specific goals when approving projects. The Board issued a total of … projects are meeting the intended purpose because the goals of the projects are not clearly defined in the … Authorizing resolutions should include clear and specific goals so the monitoring process can establish whether …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectHicksville Water District – Competitive Quotations (2013M-233)
… in our sample included five purchases made under a State or County contract, and five vendors in which the District … of the written quotes be attached to the payment voucher or purchase order, no quotes were attached to the payment voucher or purchase order in our sample. Further, when purchases were …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Wainscott Common School District – Financial Condition (2013M-268)
… Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268City of Rye – Boat Basin Fund (2013M-289)
… Purpose of Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 through June 30, 2013. Background The City …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Use of Foreign Fire Insurance Tax Money (2017-MS-5)
… Firefighters Two Percent Fund (Buffalo TPF) [pdf] ; the Syracuse Fire Department Association Inc. (Syracuse) [pdf] ; the Mutual Aid Association of the Paid Fire … costs related to active firemen and family members’ health benefits, social events and administrative costs. …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5South Orangetown Central School District – Network User Accounts (2022M-24)
… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … Kenilworth Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Aspire of Western New York – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Aspire of Western New York (Aspire) on its Consolidated Fiscal Report (CFR) were …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualLakeland Central School District - Reserves Management (2019M-113)
… The District’s tax certiorari reserve balance could fund approximately eight years of claims. The Business Official’s report of reserves did not comply with some … reserve. Perform an analysis of the tax certiorari reserve fund balance to determine proper funding levels. Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Campbell-Savona Central School District – Financial Condition (2015M-42)
CampbellSavona Central School District Financial Condition 2015M42
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Town of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly approved … and approved prior to payment. Of the $8.8 million in PILOTs we reviewed, all were properly approved prior to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… the District’s length of service award program (LOSAP) and procured goods and services in accordance with the … $3.3 million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 active members were inadequate to …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingDryden Central School District – Information Technology (2020M-106)
… the Dryden Central School District’s (District) Board of Education (Board) and District officials adequately … IT service providers. In 2018, the District was the victim of a ransomware attack. The Director of Information Technology Services (IT Director) failed to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… policy. Key Recommendations Ensure that all disbursements are properly supported with appropriate documentation and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mFulton Public Library – Cash Receipts and Disbursements (2017M-269)
… internal controls over cash receipts and disbursements for the period July 1, 2015 through May 31, 2017. Background … The Board has not established adequate internal controls for over-the-counter cash receipts and waiving fines. A … has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims before …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269City of Geneva – Financial Management (2015M-105)
… Purpose of Audit The purpose of our audit was to assess the City officials’ financial management for the … adopted unrealistic budgets. Fund balance was appropriated to finance operations, and overall fund balance levels, … Officials did not use the Uniform System of Accounts to maintain the accounting records. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… action. Appendix B includes our comment on an issue raised in the Village’s response letter. … Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102