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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-110Accounts Payable Advisory No. 38
… Subject: Reward Programs – Information for Travel and Purchase Reward Programs Guidance: Some vendors … of goods or services for State use. May personally use travel rewards or points accumulated as a result of traveling … to Financial Operations (GFO), Chapter XIV, Section 10 - Travel and Purchase Rewards Programs: Updated Information …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsJericho 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-395Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash … elected Board of Trustees comprised of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal … Key Findings The Mayor and the Board did not conduct a thorough and deliberate audit of the claims presented for …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of non-payroll … initiated by business office staff were not included on the warrants or audited by the Board. Of the 76 claims we reviewed that were paid in … Determine whether the Board provided adequate oversight of nonpayroll …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… of the Treasurer’s fiscal duties and could not explain why the bank balances presented on the Treasurer’s reports …
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)
… report - pdf ] Audit Objective Determine whether Town of Varick (Town) officials effectively managed the water and … Town officials did not effectively manage most aspects of the water and sewer districts’ financial operations. … Determine whether Town of Varick Town officials effectively managed the water and …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46Town of Greene – Justice Court Operations (2021M-95)
… for, deposited, disbursed and reported fines and fees. Key Findings The Town Justices (Justices) properly accounted … was incomplete, we found that its 2020 audit had improved. Key Recommendations Deposit all Court collections within …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Village of Hilton - Financial Management (2020M-31)
… policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial and capital plan …
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-91Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… of the fiscal year. District officials generally agreed with our recommendations and indicated they would take …
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)
… (Village) officials ensured information technology (IT) systems were adequately secured and protected against … did not adequately secure and protect the Village’s IT systems against unauthorized use, access and loss. The Board … Hook Village officials ensured information technology IT systems were adequately secured and protected against …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Harford 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 January 1, 2014 through March 3, 2016. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Putnam Central School District – Budgeting (2015M-243)
… one school for 20 students from kindergarten through sixth grade, after which students attend the Ticonderoga …
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)
… Jefferson County. The District, which operates one school with approximately 450 students, is governed by an elected … the District’s unassigned fund balance is in compliance with statutory limits. Formulate long-term multiyear …
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)
… September 10, 2015. Background The Otselic Valley Central School District is located in the Chenango and Madison County … Plymouth and Eaton. The District, which operates one school with approximately 360 students, is governed by an … Otselic Valley Central School District Capital Project 2015M263 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Purpose of Audit The purpose of our audit was to review the … Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306City of Niagara Falls – Financial Condition (2017M-170)
… 30, 2017. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square … plan. Key Recommendations Adopt realistic budgets in which recurring expenditures are funded by recurring revenues. Rebuild unrestricted fund balance in accordance with the City’s policy. Develop and regularly …
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)
… Towns of Coldspring, Conewango, Leon, Napoli, Randolph, Red House and South Valley in Cattaraugus County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20