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Terryville Fire District – Treasurer’s Duties (2017M-136)

… separate from the Town of Brookhaven and Suffolk County, in which it is located. The District, which is governed by an … and emergency rescue services to about 25,000 residents in the hamlets of Terryville and Port Jefferson Station. The …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136

Depew Union Free School District – Investment Program (2023M-77)

… Over a 16-month period, officials missed an opportunity for the District to realize approximately $487,000 in additional interest … such interest earnings, the Board may have been able to avoid increasing the 2023-24 tax levy. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77

Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)

… salaries that drive the separation payment calculation spreadsheet are accurate. BOCES officials agreed with our …

https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021m

Town of Gaines – Town Clerk/Tax Collector (2021M-172)

… money is properly accounted for. Except as specified in Appendix A, Town officials generally agreed with our … and indicated they planned to take corrective action. Appendix B includes our comment on an issue raised in the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-gaines-town-clerktax-collector-2021m-172

Village of Endicott – Disbursements (2021M-124)

… [ read complete report - pdf ] Audit Objective Determine whether Village of … adequate procedures to ensure all disbursements are for appropriate purposes, adequately supported or properly …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124

Town of Frankfort - Board Oversight (2018M-58)

… Findings The Board did not establish compensating controls to help oversee the former Supervisor’s work. Our tests of … $1,100 and detailed time records were not maintained to support $1,922 in hourly wages paid to another employee. … health insurance benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58

Town of Greig – Long-Term Planning (2023M-13)

… of Greig (Town) Board (Board) established long-term plans and financial policies to manage the Town’s finances. Key … Findings The Board did not establish long-term financial and capital plans or fund balance and reserve policies. As a result, the Board lacks important …

https://www.osc.ny.gov/local-government/audits/town/2023/05/19/town-greig-long-term-planning-2023m-13

Three Village Central School District – Financial Operations (2021M-141)

… and approval prior to payment. At least $37.9 million in claims were not reviewed or approved, as required, prior to payment. Ensure $43 million in claims are processed through the normal accounts payable …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141

Audits of Local Governments: About Our Audits

… control Compliance Prospective analyses Learn more about our Audit Process . External Peer Review of LGSA To ensure … Audits of Local Governments About Our Audits …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-audits

Town of Barker – Justice Court Operations (2016M-422)

… our audit was to examine the Court’s financial operations for the period January 1, 2015 through September 19, 2016. …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422

City of Niagara Falls – Sexual Harassment Prevention Training (S9-23-2)

… the Fire Department cancelled the annual SHP Training for all 131 of its uniformed personnel, including six of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/city-niagara-falls-sexual-harassment-prevention-training-s9-23-2

Fishers Island Union Free School District – Website Transparency (2023M-28)

… of Information Law (FOIL) online submission request for records. Key Recommendations Post all required and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28

Arkport Central School District – Network Access Controls (2021M-162)

… Recommendations Establish written policies or procedures for managing network user accounts. Regularly review network …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162

Ripley Central School District – Financial Management (2021M-23)

… written multiyear financial plan and did not adhere to the fund balance policy. Key Recommendations Adopt budgets that include reasonable estimates for appropriations and the amount of appropriated fund balance that will be used to fund operations. Develop and adopt a comprehensive written …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23

Groton Central School District – Cash Management (2020M-124)

… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested, within …

https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124

Town of Adams – Justice Court Operations (2020M-163)

… report - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … and reported during our audit period. However: None of the Justices prepared monthly accountabilities or bank … bank account exceeded known liabilities by a total of $1,104. The Board’s annual audit of the Justices’ books …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163

Andes Joint Fire District – Financial Activities (2020M-158)

… [ read complete report - pdf ] Audit Objective Determine whether the Andes … before payment. Have adequate supporting documentation for seven disbursements totaling $1,194 and evidence it …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158

Masonville Fire District – Financial Activities (2020M-165)

… payment. Audit the Treasurer’s records. Ensure sensitive and personal electronic data was adequately protected because … personal computer to maintain District financial records and perform online banking transactions. Key Recommendations … adequate documentation, auditing claims before payment and annually auditing the Treasurer’s records. Ensure that …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165