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Binghamton Housing Authority – Oversight of Financial Operations (2022M-87)

… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) and Executive Director (Director) provided adequate oversight of Binghamton Housing Authority (Authority) financial … The Board and Director did not provide adequate oversight of financial operations. The Board did not adopt written …

https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87

Alexandria Central School District – Financial Condition Management (2020M-109)

… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … policy. Officials did not implement the recommendations in our audit report released in March 2016. This audit contains similar findings and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020m

South Butler Fire Department – Oversight of Financial Activities (2020M-120)

Determine whether the South Butler Fire Department Inc Department officers and members provided adequate financial oversight

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activities

City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)

… report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit … in place to address the usage, documentation and approval of credit account purchases. As a result, 322 of the 436 (74 percent) claims we reviewed were either not …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141

Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)

… report – pdf] Audit Objective Determine whether Village of Waverly (Village) officials established adequate controls … nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12

Williamsville Central School District – Financial Management (2022M-193)

… Were not fully transparent with the public regarding the funding and replenishment of all reserves. Key … when needed. Include provisions in adopted budgets for funding and replenishing reserves. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193

Fort Hunter Fire District – Capital Reserve Funds (2022M-202)

… report - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners … audit Fort Hunter fire district capital reserve funds …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202

Weedsport Central School District – Procurement and Claims Audit (2021M-199)

… officials complied with the District’s procurement policy and statutory requirements when procuring goods and services. Determine whether claims had adequate supporting documentation and were properly audited before payment. Key Findings … whether claims had adequate supporting documentation and were properly audited before payment …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199

Village of Hewlett Neck – Financial Management (2022M-35)

… - pdf] Audit Objective Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic budgets, and monitored … trends. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by a total … Determine whether the Village of Hewlett Neck Village Board of Trustees Board adopted …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

City of Lackawanna – Police and Fire Department Work Hours (2014M-298)

… of Police Department work schedules and pay rates and Fire Department work hours and time and attendance records … amount specified in the collective bargaining agreement. Fire Department time and attendance records were not always … City of Lackawanna Police and Fire Department Work Hours 2014M298 …

https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298

Norwood-Norfolk Central School District – Claims Auditing (2016M-288)

… The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The District, which operates one … by the BOCES claims auditor) was approved and paid in December 2015, six months before the services were …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288

West Islip Union Free School District – Payroll (2016M-78)

… Key Findings Two payroll clerks are responsible for adding new employees into the payroll system, entering payroll …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78

Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)

… is located in the Towns of Stark, Columbia, Danube, German Flats, Little Falls and Warren in Herkimer County, the Town …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-condition

Town of Yorkshire – Financial Management (2021M-109)

… revenues. As a result, unrestricted fund balance in the four major operating funds increased by $811,100 (67 percent) in the past four years to more than $2 million as of December … fund balance and reserve policies. Except as indicated in Appendix A, Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109

Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)

… not review, verify and approve County chargebacks prior to payment or actively oversee the procurement of professional … for non-Authority costs in 2018. The Board did not adopt clear professional service procurement policies. The Board … Develop a revised procurement policy that includes clear and direct guidance for awarding professional service …

https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-and

Town of Lapeer – Budgeting (2024M-127)

… Determine whether the Town of Lapeer Town Town Board Board developed and adopted realistic budgets …

https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127

Conesus No. 1 Fire District – Internal Controls (2014M-46)

… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded. Our audit covered … No. 1 Fire District is located in Livingston County and is governed by the Board of Fire Commissioners comprising …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46

Columbia County – Payroll (2014M-121)

… our audit was to determine if controls over employee time and attendance and leave accruals were adequate for the period January 1, … Background Columbia County is located in eastern New York and has a population of approximately 63,000. The County is …

https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121