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Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)

… Purpose of Audit The purpose of our audit was to determine if the District had established effective …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extra

Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)

… complete report – pdf] Audit Objective Determine whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and whether the Treasurer filed the required Annual Financial Reports …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m

Lansing Fire District – Investment Program (2023M-62)

… written investment policy as required by New York State General Municipal Law Section 39. The District earned …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62

South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)

… agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefits

Town of Angelica – Justice Court Operations (2018M-11)

… through October 31, 2017. Background The Town of Angelica is located in Allegany County and has a population of approximately 1,400. The Town is governed by an elected five-member Town Board. Court …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11

East Islip Public Library – Cash Receipts (2017M-223)

… receipts or a cash log that indicates when and from whom payment was received, and the form (i.e., cash or check) in …

https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223

Stafford Fire Department, Inc. - Financial Management (2023M-110)

… an active role in monitoring Department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 in 2022. The Board did not: Include revenue estimates in the budgets for 2021, 2022 and 2023. Develop realistic budgets, as certain …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110

Town of Lake Luzerne – Procurement (2022M-95)

… Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases totaling $144,155. Justify, authorize and/or … cannot ensure officials are procuring goods and services in the most prudent and economical manner. As a result, the …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95

Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)

… procedures. Periodically review work performed by outside vendors on the District’s behalf. District officials agreed …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-department

Accounts Payable Advisory No. 38

… for Travel and Purchase Reward Programs Guidance: Some vendors that do business with the State offer rewards or points for certain purchases that can … additional goods, services, or “cash back.” The New York State Commission on Public Integrity (now succeeded by the …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programs

Jericho Water District – Water Use Charges (2013M-395)

… September 30, 2013. Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The …

https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… errors or irregularities could occur and not be detected in a timely manner. Key Recommendation Adequately segregate …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Village of Whitney Point – Cash Disbursements (2013M-69)

… January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is governed by an elected Board of Trustees comprised of four …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69

Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)

… by the Board. Of the 76 claims we reviewed that were paid in advance of audit, 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody and … action. Appendix B includes our comments on issues raised in the Library’s response letter. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165

Town of Varick – Water and Sewer Operations (2021M-46)

… and vendor contracts. Develop a fair and equitable method for allocating costs among the districts. Develop and adopt … Appendix B includes our comments to issues raised in the Town’s response. … Determine whether Town of Varick …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Town of Greene – Justice Court Operations (2021M-95)

… Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Key Findings The Town Justices (Justices) properly accounted for, reported and disbursed the fines and fees that we reviewed. However: …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

Village of Hilton - Financial Management (2020M-31)

… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31