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

… and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a comprehensive written investment policy as required by New York State General Municipal Law Section 39. The … savings account, which had an average daily balance of approximately $3.8 million during the audit period. …

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)

… if the Board of Fire Commissioners (Board) ensured that fund balance was reasonable. Determine if the Board ensured … South Farmingdale Fire District’s (District) unrestricted fund balance totaled more than $1.3 million, or 83 percent of …

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

Accounts Payable Advisory No. 38

… vendors that do business with the State offer rewards or points for certain purchases that can be redeemed for other … which addresses the personal use of purchase rewards or points. Generally, State employees: May NOT personally use rewards or points accumulated from the purchase of goods or services for …

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

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

… Purpose of Audit The purpose of our audit was to determine whether the Town Justice collected, recorded, …

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)

… Purpose of Audit The purpose of our audit was to determine whether … cash register receipts or a cash log that indicates when and from whom payment was received, and the form (i.e., cash or check) in which receipts are received, are …

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

Putnam Central School District – Budgeting (2015M-243)

… Purpose of Audit The purpose of our audit was to review the District’s budgeting process … The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of … in Essex County. The District, which is governed by an elected five-member Board of Education, operates one …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243

Sackets Harbor Central School District – Financial Condition (2016M-89)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89

Willsboro Central School District – Financial Condition (2015M-362)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362

Otselic Valley Central School District – Capital Project (2015M-263)

… School District is located in the Chenango and Madison County Towns of Otselic, Lincklaen, Pitcher, Nelson, Lebanon, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263

City of Niagara Falls – Financial Condition (2017M-170)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170

Randolph Central School District – Financial Management (2014M-20)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20

Remsen Central School District – Fund Balance and Reserves (2015M-306)

… Purpose of Audit The purpose of our audit was to review the District’s general fund balance and reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306

Dolgeville Central School District – System Access Controls (2016M-265)

… Purpose of Audit The purpose of our audit was to examine information technology access controls over …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265

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

… Develop a written multiyear financial or capital plan to help guide budget development and save for capital asset …

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)

… agreed with our recommendations and indicated they planned to initiate corrective action. … audit town lake luzerne …

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)

… procured and monitored transportation contracts in the best interest of taxpayers. Key Findings District officials … contracts were procured and monitored in the best interest of taxpayers. District officials did not: …

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

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

… Purpose of Audit The purpose of our audit was to determine if the District billed and … accordance with District policies and properly authorized by a designated official. Key Recommendations There are no …

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