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Brooktondale Fire District – Purchases and Disbursements (2021M-18)

Determine whether the Brooktondale Fire District District Board of Fire Commissioners Board ensured purchases and disbursements were proper and supported

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/14/brooktondale-fire-district-purchases-and-disbursements-2021m-18

Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)

… Treasurer did not file annual financial reports with OSC for fiscal years 2015-2019 in compliance with General … Treasurer files the required annual financial report in a timely manner. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160

North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)

… did not maintain adequate accounting records. ECA clubs did not always have adequate supporting documentation … are supported by appropriate documentation. Ensure all ECA clubs maintain adequate accounting records. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-funds

Albany Community Charter School - Resident Tuition Billing (2019M-138)

… and received. Key Recommendations Ensure every enrolled student has current proof of residence on file. Provide the …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138

Town of Smithville - Annual and Claims Auditing (2020M-41)

… claims. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41

Village of Bainbridge - Conflict of Interest (2019M-72)

… Trustee and his spouse are the owners of a local hardware store, organized as a partnership. As a member of the Board, … of interest in Village contracts with the hardware store. He received a direct or indirect monetary benefit as a …

https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72

County of Ulster – Property Tax Exemptions (2016M-333)

… Purpose of Audit The purpose of our audit was to assess the County’s procedures for handling property tax exemptions for the period January 1, 2015 through July 22, 2016. Background Ulster County is composed of 20 towns, three villages and one city … County of Ulster Property Tax Exemptions 2016M333 …

https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333

Village of Lisle - Board Oversight (2018M-124)

… agreed with our recommendations and indicated they planned to take corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124

City of Poughkeepsie – Audit Follow-Up (2013M-30-F)

… Purpose of Audit The purpose of our audit was to assess the City’s progress, as of January 26, 2015, in …

https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-f

Ending Your Membership – State University Police Plan

… employment” means paid service as an officer or employee with an employer that participates in the New York State and …

https://www.osc.ny.gov/retirement/publications/1823/ending-your-membership

Putnam County – Probation Department Collection of Revenue (2014M-5)

… January 1, 2012 through October 16, 2013. Background Putnam County consists of six towns and three incorporated … Putnam County Probation Department Collection of Revenue …

https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5

Madison County Probation Department – Restitution Payments and Revenues (2014M-093)

… December 31, 2013. Background Madison County is located in central New York and has a population of approximately … restitution and surcharges for probation and non-probation cases. Key Finding Department officials are not pursuing all …

https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093

Forks Fire District #3 - Financial Planning (2018M-20)

Forks Fire District 3 Financial Planning 2018M20

https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20

Islip Union Free School District – Payroll (2017M-291)

… Achievements Except for minor discrepancies that we discussed with officials, District officials accurately …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291

Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)

… for. Key Findings The Board did not designate a property control manager. None of the 39 fixed assets valued at … valued at $126,303 were not recorded on the inventory list. Key Recommendations The Board should designate a property control manager. Ensure all fixed assets with values that …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185

Fire Island Union Free School District – Leave Accruals (2015M-289)

… in Suffolk County. The District, which operates one school with approximately 50 students, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289

Town of Kingsbury – Water Fees (2016M-400)

… 31, 2016. Background The Town of Kingsbury is located in Washington County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400

Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)

… 1, 2013 through August 31, 2014. Background The Briarcliff Manor Union Free School District is located in the Village of Briarcliff Manor in Westchester County. The District, which is governed … Briarcliff Manor Union Free School District Budgeting Practices 2014M313 …

https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313