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Sackets Harbor Central School District – Financial Condition (2016M-89)
… 1, 2014 through November 30, 2015. Background The Sackets Harbor Central School District is located in the Towns of … unassigned fund balance in the general fund. … Sackets Harbor Central School District Financial Condition 2016M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Remsen 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 for the period … 31, 2015. Background The Remsen Central School District is located in the Towns of Remsen, Steuben, Trenton, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Jericho Water District – Water Use Charges (2013M-395)
… Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves a population of about 58,000. An elected …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… complete report - pdf ] Audit Objective Determine whether the Brasher-Winthrop Consolidated Fire District (District) … over the work of the Treasurer, who was responsible for receiving and disbursing cash, signing District checks …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s … Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The … elected Board of Trustees comprised of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Hilton - Financial Management (2020M-31)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials adopted realistic budgets and … plan that included the need and optimal funding level for each reserve. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
… some of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comments …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… did not maintain custody and control of her signature stamp and check signatory policies were not followed. Key … Ensure the Treasurer maintains custody of her signature stamp and that bank account signature cards comply with …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . … $1,891, that did not have enough detail to verify that the parts ordered were used for District vehicles. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of … Treasurer’s fiscal duties and could not explain why the bank balances presented on the Treasurer’s reports for three … Therefore, the Board did not properly monitor the budget which contributed to the District exceeding its 2020 …
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)
… with our findings. Appendix B includes our comments to issues raised in the Town’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… report - pdf ] Audit Objective Determine whether Beaver River Central School District (District) officials ensured that real property taxes and retiree health insurance … our testing did not identify discrepancies, when officials do not provide oversight of employees who handle funds, there …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTown of Greene – Justice Court Operations (2021M-95)
… complete report - pdf ] Audit Objective Determine whether the Town of Greene (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Village of Red Hook – Information Technology (2020M-89)
… report - pdf ] Audit Objective Determine whether Village of Red Hook (Village) officials ensured information … were adequately secured and protected against unauthorized use, access and loss. Key Findings Officials did not … were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89City 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-170Stafford 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-110Dolgeville Central School District – System Access Controls (2016M-265)
… duties. District officials did not regularly review system logs. Key Recommendations Evaluate all existing financial … for assigning permissions. Ensure that system audit logs are periodically reviewed for indications of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Randolph 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-20Town of Lake Luzerne – Procurement (2022M-95)
… report – pdf] Audit Objective Determine whether Town of Lake Luzerne (Town) officials used competitive methods when … 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-95Harford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … Complete monthly bank reconciliations and budget-to-actual reports. … Harford Fire District Records and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170