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Monticello Joint Fire District – Fiscal Operations (2017M-80)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight … from the Town of Thompson and Village of Monticello in Sullivan. The District provides fire protection to over … reflect historical trends and known future needs in actual expenditures. Develop a fund balance policy that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Village of Ilion – Information Technology (2015M-34)
… through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, Herkimer County, and has a population of approximately 8,000. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… activity funds, including procedures for recordkeeping, closing out inactive clubs and the remittance of cash in a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the … 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in … or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTown of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Library, such as signs identifying van accessible parking spaces and properly secured carpets at the entrance. … the Town and used for election polling, such as accessible parking spaces with access aisles and at least one van …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… by an object or person and restroom soap dispensers and hand dryers mounted at an accessible height. 16 components at …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38William Floyd Union Free School District – Payroll (2016M-165)
… July 1, 2014 through December 31, 2015. Background The William Floyd Union Free School District is located in the … William Floyd Union Free School District Payroll 2016M165 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Longwood Central School District – Overtime (2021M-126)
… Non-emergency overtime was not generally preapproved in writing. Officials did not maintain documentation to … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126City of Syracuse – Water System Cybersecurity (2019M-173)
… The City did not have service level agreements (SLAs) with its IT vendors. In addition, sensitive IT control … service level agreement. City officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Credit for Previous or Military Service – Article 14 Benefits
… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer … was with another retirement system, please write to our Member & Employer Services Bureau. For reinstatement to …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… Determine whether Gilbertsville-Mount Upton Central School District (District) officials properly monitored and … Determine whether GilbertsvilleMount Upton Central School District District officials properly monitored and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Real Property Tax Exemptions Administration (2017-MR-4)
… whether town assessors were properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4City of Salamanca – Employee Benefits (2023M-96)
… supported or accurately calculated. This resulted in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and … Review the contents of the City Charter (Charter) in its entirety, review payments made to former City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… – pdf] Audit Objective Determine whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate … Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For … audit hannibal fire company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… established to plan and undertake urban renewal projects in the Village of Fairport. The Agency is governed by a … three entities. The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an annual contribution …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Rye City School District – Payroll (2024M-2)
… report – pdf] Audit Objective Determine whether Rye City School District (District) officials ensured overtime … Determine whether Rye City School District District officials ensured overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of … them to be paid late due to the lack of available cash. We found weak controls over cash receipts. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Town of Paris, in Oneida County. The District is governed by a five-member Board of Fire Commissioners and has an elected Treasurer. The general fund budget totals $111,698 for the 2014 fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178City of Lockport – Budget Review (B23-1-7)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … below, the significant revenue and expenditure projections in the proposed budget appear reasonable. Officials … the amount of overtime incurred by the fire department in 2023, which we estimate will exceed the amount budgeted by …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal … is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7