Search
South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… As of December 31, 2016, the South Farmingdale Fire District’s (District) unrestricted fund balance totaled more than $1.3 … million, or 83 percent of 2017 budgeted appropriations. District officials overestimated appropriations by more than … South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsAccounts Payable Advisory No. 38
… Subject: Reward Programs – Information for Travel and Purchase Reward Programs Guidance: Some vendors that do … Opinion No. 08-04, 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 State use. May personally …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsTown of Angelica – Justice Court Operations (2018M-11)
Town of Angelica Justice Court Operations 2018M11
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11East Islip Public Library – Cash Receipts (2017M-223)
… 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is … Recommendations Ensure that adequate receipt records, such as duplicate press-numbered receipts, cash register receipts or a cash log that indicates when and from whom payment was received, …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Putnam Central School District – Budgeting (2015M-243)
… located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Sackets 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 … legal limit during the same period. The District does not have a multiyear financial plan or a formal capital plan. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Willsboro 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-362Otselic Valley Central School District – Capital Project (2015M-263)
… Background The Otselic Valley Central School District is located in the Chenango and Madison County Towns of … which operates one school with approximately 360 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263City of Niagara Falls – Financial Condition (2017M-170)
… of our audit was to review the City’s financial condition for the period January 1, 2015 through June 30, 2017. … of five elected members, has legislative responsibility for the City’s operations, and the Mayor, along with the City Administrator and department heads, is responsible for managing City operations. The City’s adopted general fund …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Randolph 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 … $1.3 million. District officials could not demonstrate a planned need for approximately $4.4 million held in reserve … policies for establishing and using reserve funds and a plan for the use of the excess balances in the reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20Remsen Central School District – Fund Balance and Reserves (2015M-306)
… audit was to review the District’s general fund balance and reserves for the period July 1, 2014 through July 31, … in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The … Remsen Central School District Fund Balance and Reserves 2015M306 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Dolgeville Central School District – System Access Controls (2016M-265)
… Purpose of Audit The purpose of our audit was to examine information … controls over personal, private and sensitive information in the District’s financial system and student information system for the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Stafford 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-110Town of Lake Luzerne – Procurement (2022M-95)
… provisions of the Town’s procurement policy (Policy). As a result, Town officials did not seek competition when … Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases totaling $144,155. Justify, authorize and/or … three sole source purchases totaling $38,022. Authorize a boat purchase. Because officials did not always comply with …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… had 22 charges, totaling $1,891, that did not have enough detail to verify that the parts ordered were used for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentJericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and collected water usage …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Varick – Water and Sewer Operations (2021M-46)
… intermunicipal agreements and vendor contracts. Develop a fair and equitable method for allocating costs among the … with our findings. Appendix B includes our comments to issues raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Village of Red Hook – Information Technology (2020M-89)
… report - pdf ] Audit Objective Determine whether Village of Red Hook (Village) officials ensured information … Determine whether Village of Red Hook Village officials ensured information technology …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89