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Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)

… are familiar with and follow the requirements of New York State General Municipal Law Article 18 as they relate to …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194

Town of Walton – Justice Court Operations (2021M-72)

… the disposition of tickets to various local and New York State agencies. …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72

Village of Arkport – Water Fund Financial Operations (2020M-45)

Determine whether the Village Board effectively managed the water services financial operations

https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45

Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)

… complete report – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the Clerk-Treasurer was consistent with his individual … Determine whether the Village of Ocean Beach Village Board of Trustees Board …

https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79

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

… manner. Key Findings The Board did not properly audit all claims, and the Treasurer did not file AFRs in a timely manner. The Board did not: Audit and approve all claims before payment and ensure all claims were … required. Ensure the Treasurer filed the District’s AFRs for fiscal years 2017 through 2023 in a timely manner. Key …

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

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

… written investment policy as required by New York State General Municipal Law Section 39. The District earned …

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

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

… As of December 31, 2016, the South Farmingdale Fire District’s (District) unrestricted fund balance totaled more than $1.3 … million, or 83 percent of 2017 budgeted appropriations. District officials overestimated appropriations by more than … South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29 …

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

Accounts Payable Advisory No. 38

… Subject: Reward Programs – Information for Travel and Purchase Reward Programs Guidance: Some vendors that do … Opinion No. 08-04, which addresses the personal use of purchase rewards or points. Generally, State employees: May … NOT personally use rewards or points accumulated from the purchase of goods or services for State use. May personally …

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

East Islip Public Library – Cash Receipts (2017M-223)

… 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is … Recommendations Ensure that adequate receipt records, such as duplicate press-numbered receipts, cash register receipts or a cash log that indicates when and from whom payment was received, …

https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223

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

… five-member Board of Education, operates one school for 20 students from kindergarten through sixth grade, after …

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 … legal limit during the same period. The District does not have a multiyear financial plan or a formal capital plan. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89

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

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2012 through … the past three years. The District has accumulated fund balance that exceeds the statutory limit by nearly 12 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362

City of Niagara Falls – Financial Condition (2017M-170)

… of our audit was to review the City’s financial condition for the period January 1, 2015 through June 30, 2017. … of five elected members, has legislative responsibility for the City’s operations, and the Mayor, along with the City Administrator and department heads, is responsible for managing City operations. The City’s adopted general fund …

https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170

Randolph Central School District – Financial Management (2014M-20)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the … $1.3 million. District officials could not demonstrate a planned need for approximately $4.4 million held in reserve … policies for establishing and using reserve funds and a plan for the use of the excess balances in the reserve funds …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/randolph-central-school-district-financial-management-2014m-20

Remsen Central School District – Fund Balance and Reserves (2015M-306)

… audit was to review the District’s general fund balance and reserves for the period July 1, 2014 through July 31, … in the Towns of Remsen, Steuben, Trenton, Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The … Remsen Central School District Fund Balance and Reserves 2015M306 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306

Dolgeville Central School District – System Access Controls (2016M-265)

… Purpose of Audit The purpose of our audit was to examine information technology access controls over …

https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265

Stafford Fire Department, Inc. - Financial Management (2023M-110)

… Develop a written multiyear financial or capital plan to help guide budget development and save for capital asset …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110

Town of Lake Luzerne – Procurement (2022M-95)

… provisions of the Town’s procurement policy (Policy). As a result, Town officials did not seek competition when … Town taxpayers at least $37,000. Seek competitive quotes for 27 purchases totaling $144,155. Justify, authorize and/or … three sole source purchases totaling $38,022. Authorize a boat purchase. Because officials did not always comply with …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95