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Village of Spencer – Board Oversight (2017M-292)

… of Trustees. The Village has approximately 750 residents and 2017-18 budgeted appropriations totaled approximately … the Clerk-Treasurer’s records. Key Recommendations Request and review a monthly Treasurer’s packet including accurate budget-to-actual reports, bank statements and bank reconciliations. Audit, or cause an audit of, the …

https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292

Walden Fire District No. 2 – Purchasing (2017M-204)

… Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204

Fairview Fire District – Audit Follow Up (2009M-211-F)

… Purpose of Review The purpose of our review was to assess the District’s progress, as of September 2014, in implementing our recommendations in the audit report …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-f

Village of Avon - Board Oversights and Professional Services (2018M-30)

… obtained proposals and executed and monitored contracts for professional services. Key Findings The Treasurer … authorized the use of capital reserve funds for non-capital expenditures. Professional service contracts … for capital reserves and all operating expenditures in appropriate operating funds and use capital reserves for …

https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30

Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)

… audit the Clerk-Treasurer’s records and report. 1 New York State Village Law (Village Law) Section 5-524 … Village of …

https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018m

Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)

Determine if the Supervisor adequately fulfilled his fiscal responsibilities

https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03

Village 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-s9-23-15

Town of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)

… – pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Fall’s (Town) progress, as of …

https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-information-technology-audit-follow-2018m-218-f

Town of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)

… – pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Fall’s (Town) progress, as of …

https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-f

Town of Seneca Falls – Audit Follow Up (2018M-144-F)

… - pdf] | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Falls (Town) progress, as of July 2022, in …

https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-f

Town of Addison – Supervisor's Fiscal Responsibilities Audit Follow Up (2019M-3-F)

… Town of Addison’s (Town) progress, as of December 2022, in implementing our recommendations in the audit report released in April 2019. Background The Town is located in Steuben …

https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-addison-supervisors-fiscal-responsibilities-audit-follow-2019m-3-f

Addison Central School District – Financial Condition Audit Follow Up (2016M-30-F)

… Erwin, Lindley, Rathbone, Thurston, Troupsburg, Tuscarora and Woodhull in Steuben County. The District is governed by … (Board) , which is responsible for the general management and control of financial and educational affairs . Results of Review Based on our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/addison-central-school-district-financial-condition-audit-follow-2016m-30

Village of South Glens Falls – Audit Follow-Up (2014M-102-F)

… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2016, in …

https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-f

Duanesburg Central School District – Separation Payments (2014M-67)

… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments for the period July 1, 2012 through …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67

Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)

… Purpose of Audit The purpose of our audit was to review the BOCES’ claims auditing process for the period …

https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015m

Village of Goshen – Financial Condition (2014M-75)

… our audit was to review the Village’s financial condition for the period June 1, 2010 through December 18, 2013. … is responsible, along with the Mayor and department heads, for the effectiveness and proper functioning of internal controls. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $11.5 …

https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75

Green Island Power Authority – Electric Billing and Collection (2015M-137)

… Purpose of Audit The purpose of our audit was to review the Clerk’s records and procedures for tax …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137

Tompkins County Development Corporation – Board Oversight (2021M-7)

… policy. Key Recommendations Periodically review and update policies and procedures. Ensure that administrative fees collected are … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversight