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Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… controls were not implemented. Fundraising revenues of more than $8,400 were deposited between 26 and 59 days … disbursement duties. Deposit all money timely. Ensure that the minutes contain adequate information regarding the bills that membership approved for payment. Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andPortville Central School District - Cafeteria Collections (2018M-244)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Schoharie Central School District - School Lunch Operations (2019M-19)
… (MPLH). District officials could have saved almost $2,000 in three months if they purchased milk from the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19General Brown Central School District - Building Renovation Project (2019M-21)
… District officials properly establish, monitor and account for the building renovation project? Noteworthy Achievements … District officials properly established the budget for the three school buildings and garage renovation project. … reviewed 34 check disbursements totaling over $4.8 million for project claims paid during the audit period and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019mLetchworth Central School District - Reserves (2018M-176)
… a more comprehensive written policy and review reserves to determine whether they are necessary and balances are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Justice Court Fund - Town and Village Court Revenue Report Data Description
… pending clarification for final determination) Corrections to prior year distribution Distribution Determination Complex …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionCity of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the City …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeGreenport Union Free School District - Bank Reconciliations (2019M-161)
… Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Schroon Lake Central School District - Claims Auditing (2019M-97)
… Claims totaling $172,760 for 35 check disbursements and 50 non-check disbursements made during the audit period were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Town of Howard - Fund Balance Management (2018M-192)
… and capital plans. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Village of Avon - Board Oversights and Professional Services (2018M-30)
… agreed with our recommendations and indicated they plan to initiate corrective action. … Village of Avon Board …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… were supported and for proper purposes. Began to effectively enforce the collection of delinquent real …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mTown of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… Collect, disburse and maintain custody of all Town funds in accordance with policies, procedures and Town Law. Provide … B includes our comment on an issue that was raised in the Town’s response letter. … Determine if the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… whether Village of Lake Placid (Village) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. Of the 20 total individuals we tested (15 selected employees and all five elected officials), one employee of the Police …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15Tompkins County Development Corporation – Board Oversight (2021M-7)
Determine whether the Tompkins County Development Corporation TCDC Board of Directors Board properly oversaw operations
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightCity of Gloversville – City Clerk (2019M-96)
… report - pdf ] Audit Objective Determine whether the City of Gloversville (City) Clerk properly accounted for fees. Key … The current Clerk began properly accounting for fees as of October 1, 2017. The former Clerk did not properly account … The former Clerk: Waived fees for 249 certified copies of birth certificates totaling $2,490 without a valid reason. …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Local Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to see … government. File local government data with the Office of the State Comptroller. Access Local Government Data Sets …
https://www.osc.ny.gov/local-government/dataRensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)
… and disposition policies. Followed policies and procedures for the sale of property and transferred proceeds totaling …
https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-saleLaFayette Central School District - Fixed Assets (2018M-073)
… or not properly tagged. The District’s inventory records of technology assets were inconsistent. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Beaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Key Findings The Board has not provided adequate oversight of financial activity. Treasurers did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activities