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

… solicit interest rate quotes that may have resulted in higher interest earnings. Key Recommendation Develop, …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62

Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)

… audited claims and whether the Treasurer filed the required Annual Financial Reports (AFRs) in a timely manner. … excluded sales tax. Adopt a written procurement policy as required. Ensure the Treasurer filed the District’s AFRs for … by the Treasurer. Adopt a written procurement policy as required. File the delinquent AFRs with our Office within 60 …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024m

South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)

… agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …

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

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

… deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January 1, … 31, 2017. Background The Town of Angelica is located in Allegany County and has a population of approximately … The Justice did not deposit collections totaling $36,755 in a timely manner. The Justice did not follow up on pending …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11

Accounts Payable Advisory No. 38

… information regarding this Advisory Opinion, see: Guide to Financial Operations (GFO), Chapter XIV, Section 10 - …

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

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

… The Willsboro Central School District is located in the Towns of Chesterfield, Essex, Lewis, Westport and Willsboro in Essex County. The District, which operates one school with … Key Findings The District overestimated appropriations in the adopted budgets by more than 10 percent over the past …

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)

… Purpose of Audit The purpose of our audit was to assess the Board’s involvement in the District’s $17 … The Board did not periodically obtain and review budget-to-actual financial reports. The Board did not review and … bid as required by statute. Obtain and review budget-to-actual financial reports for capital projects throughout …

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

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

… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period …

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

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

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

… Purpose of Audit The purpose of our audit was to determine if the District billed and … The 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 three-member Board of …

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

Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)

… financial report within 60 days of the close of the fiscal year. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47

Village 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 …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69

Village of Hilton - Financial Management (2020M-31)

… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained … 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-31

Village of Port Chester - Dual Employment (2018M-91)

… worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … records report actual time worked. Ensure that leave usage is properly approved, reported, recorded or deducted from …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)

… charges, totaling $1,891, that did not have enough detail to verify that the parts ordered were used for District …

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

Ridge 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 the Treasurer’s fiscal duties. Key Findings The Board did not provide adequate oversight of the Treasurer’s fiscal duties and could not explain why …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165