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Arlington Fire District - Purchasing (2018M-43)

… complete report - pdf] Audit Objective Determine whether the Board ensured that goods and services were procured in accordance with the District’s procurement policy (policy). Noteworthy … they were properly procured. We commend District officials for effectively designing and implementing its policy and …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43

Webster Public Library - Board Oversight (2018M-125)

… agreed with our recommendations and indicated they planned to initiate corrective action …

https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125

Bridgehampton Union Free School District – Claims Auditing (2017M-179)

… Union Free School District is located in the Town of Southampton in Suffolk County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/bridgehampton-union-free-school-district-claims-auditing-2017m-179

George F. Johnson Memorial Library – Library Expenditures (2016M-214)

… Purpose of Audit The purpose of our audit was to assess Library officials’ controls over expenditures for the period June 1, 2014 through March 22, 2016. Background The George F. Johnson Memorial Library is located in the Town of Union and the Village of Endicott …

https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214

Gananda Central School District – Financial Condition (2014M-62)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2012 through January 8, 2014. Background The Gananda Central School District is located in Wayne County and is governed by the Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62

Lawrence Union Free School District – Financial Condition (2016M-52)

… July 1, 2014 through November 6, 2015. Background The Lawrence Union Free School District is located in the Town of … Lawrence Union Free School District Financial Condition …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52

Long Beach City School District – Controls Over Cash Receipts (2016M-145)

… 1, 2014 through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The … Long Beach City School District Controls Over Cash Receipts …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145

Maine Endwell Central School District – Budget Review (B4-13-14)

… Purpose of Audit The purpose of our budget review was to determine whether the … expenditure projections in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background The Maine Endwell Central School District is located in Broome County. The District’s proposed budget …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14

Beekmantown Central School District – Payroll (2017M-26)

… determine whether the District accurately paid employees' salaries and wages for the period July 1, 2015 through … Key Findings District officials accurately paid employees’ salaries and wages. Key Recommendations There were no …

https://www.osc.ny.gov/local-government/audits/school-district/2017/04/14/beekmantown-central-school-district-payroll-2017m-26

Village of North Syracuse – Claims Audit (2014M-131)

… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit process for the period June 1, 2012 through November 30, 2013. Background The Village of North Syracuse is located in Onondaga County and has a population of …

https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131

Brooktondale Fire District – Purchases and Disbursements (2021M-18)

… complete report - pdf ] Audit Objective Determine whether the Brooktondale Fire District (District) Board of Fire … and supported. Audit Results District officials ensured the purchases and disbursements we examined were proper and … We reviewed 39 disbursements totaling $119,590 of the 304 disbursements totaling $826,000 paid during the audit …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18

Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)

… Treasurer did not file annual financial reports with OSC for fiscal years 2015-2019 in compliance with General … Treasurer files the required annual financial report in a timely manner. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160

North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)

… and have initiated, or indicated they planned to initiate, corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-funds

Albany Community Charter School - Resident Tuition Billing (2019M-138)

… Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the … information throughout the year regarding the amount of tuition anticipated and received. Key Recommendations … Ensure every enrolled student has current proof of residence on file. Provide the Board with detailed …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138

Town of Smithville - Annual and Claims Auditing (2020M-41)

… complete report - pdf] Audit Objective Determine whether the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the records of the … Determine whether the Board annually audited the records of Town officers and …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41

Village of Bainbridge - Conflict of Interest (2019M-72)

… Trustee and his spouse are the owners of a local hardware store, organized as a partnership. As a member of the Board, … of interest in Village contracts with the hardware store. He received a direct or indirect monetary benefit as a …

https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72

County of Ulster – Property Tax Exemptions (2016M-333)

… Purpose of Audit The purpose of our audit was to assess the County’s procedures for handling property tax …

https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333

Village of Lisle - Board Oversight (2018M-124)

… complete report - pdf] Audit Objective Determine whether the Board ensured that receipts were deposited and disbursements were for proper Village purposes. Key Findings The Board did not … of the Clerk-Treasurer’s duties and did not provide for an annual audit of the Clerk-Treasurer’s records. …

https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124