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

… indicates when and from whom payment was received, and the form (i.e., cash or check) in which receipts are received, …

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)

… agreed with our recommendations and indicated 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)

… charges, totaling $1,891, that did not have enough detail to verify that the parts ordered were used for District …

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

… ensure State officers and employees are aware of and are in compliance with Advisory Opinion No. 08-04 and the …

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

Jericho Water District – Water Use Charges (2013M-395)

… Purpose of Audit The purpose of our audit was to determine if the District billed and … The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a 37-square-mile area and serves a population of about 58,000. An elected three-member Board of …

https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395

Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)

… and have initiated or indicated they planned to initiate corrective action. … Determine whether Beaver …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and

Village of Whitney Point – Cash Disbursements (2013M-69)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69

Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)

… 26 totaling $59,691 were not of the type legally permitted to be paid in advance. The Treasurer did not maintain custody …

https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165

Town of Varick – Water and Sewer Operations (2021M-46)

… with our findings. Appendix B includes our comments to issues raised in the Town’s response. … Determine whether …

https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46

Town of Greene – Justice Court Operations (2021M-95)

… with our recommendations and have indicated they plan to initiate corrective action. … Determine whether the Town …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95

Village of Hilton - Financial Management (2020M-31)

… Adopted budgets with unrealistic estimates, which resulted in operating surpluses and unused appropriated fund balances in the general, water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 …

https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31

Village of Port Chester - Dual Employment (2018M-91)

… or deducted from accruals. Village officials disagreed with some of our findings but indicated they have taken or …

https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91

Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)

… financial report within 60 days of the close of the fiscal year. District officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47

Village of Red Hook – Information Technology (2020M-89)

… IT control weaknesses were communicated confidentially to officials. Key Recommendations Develop and adopt …

https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89

Harford Fire District – Records and Reports (2016M-170)

… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period January 1, 2014 through … and separate from the Town of Harford and Cortland County in which it is located. The District is governed by an …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

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

… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period … Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243