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

… of Walton (Town) Justice Court (Court) properly accounted for, deposited, disbursed and reported fines and fees. Audit Results The Court properly accounted for, deposited, disbursed and reported fines and fees we … a Town Supervisor (Supervisor). The Board is responsible for the oversight and general management of operations, …

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

Pittsfield Fire District – Board Oversight (2016M-305)

… Purpose of Audit The objective of our audit was to examine internal controls over the District’s financial operations for the period July 1, 2015 through July 31, 2016. Background The Pittsfield Fire District is a district corporation of the State, distinct and separate …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305

Village of Warsaw – Justice Court Operations (2021M-214)

… our findings and recommendations and indicated they plan to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214

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

… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

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

Sayville Public Library – Treasurer (2016M-334)

… Purpose of Audit The purpose of our audit was to review the Library’s Treasurer position for the period …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/sayville-public-library-treasurer-2016m-334

Pocatello Fire District – Board Oversight and Treasurer’s Records and Reports (2016M-301)

… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … books and records. Maintain accurate, complete and up-to-date accounting records.   … Pocatello Fire District Board …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/13/pocatello-fire-district-board-oversight-and-treasurers-records-and-reports

Kingston Housing Authority – Board Oversight (2020M-103)

… and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103

Oriskany Central School District – Procurement (2017M-87)

… Purpose of Audit The purpose of our audit was to determine whether the procurement of goods and services …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87

Wheelerville Union Free School District – Fund Balance (2016M-9)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/wheelerville-union-free-school-district-fund-balance-2016m-9

Iroquois Central School District – Financial Condition (2014M-22)

… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22

Onondaga Central School District – Nonpayroll Disbursements (2014M-257)

… Purpose of Audit The purpose of our audit was to assess internal controls over nonpayroll disbursements for the period July 1, 2012 through February 28, 2014. Background The Onondaga Central School District is located in the Towns of Lafayette, Marcellus, Onondaga and …

https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257

Northern Adirondack Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-128)

… is located in the Towns of Altona, Beekmantown, Chazy, Clinton, Dannemora, Ellenburg, Mooers and Saranac in Clinton County and the Town of Bellmont in Franklin County. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/northern-adirondack-central-school-district-internal-controls-over-extra

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

… whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and … File the delinquent AFRs with our Office within 60 days of the close of the fiscal year.  District officials generally agreed with …

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)

… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Board of Fire Commissioners (Board) did not develop and adopt a comprehensive written investment policy as required by New York State General …

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)

… [read complete report - pdf] Audit Objective Determine if the Board of Fire Commissioners (Board) ensured that fund … from 2014 through 2016. District officials paid $15,747 for 635 hours of leave benefits that were not authorized by … Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding needed reserves or …

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

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

… Purpose of Audit The purpose of our audit was to determine whether Library staff properly …

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

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)

… report – pdf] Audit Objective Determine whether Town of Lake Luzerne (Town) officials used competitive methods when … they planned to initiate corrective action. … audit town lake luzerne …

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

Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)

… District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor .  … $1,891, that did not have enough detail to verify that the parts ordered were used for District vehicles. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-department

Accounts Payable Advisory No. 38

… Subject: Reward Programs – Information for Travel and Purchase Reward Programs Guidance: Some … for certain purchases that can be redeemed for other benefits, such as additional goods, services, or “cash … use travel rewards or points accumulated as a result of traveling on State business. Agencies should ensure State …

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