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Town of South Bristol – Financial Management (2015M-140)
… The Town of South Bristol is located in Ontario County and has a population of approximately 1,590. The town is … not developed policies to govern its budgeting practices and repeatedly adopted budgets that were not based on … The Board did not perform an annual audit of the books and records of Town officials and employees who received or …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Middle Country Public Library – Treasurer (2015M-291)
… does not require the Treasurer to take an oath of office, and the Treasurer submits invoices instead of being paid a … checks but does not maintain accounting records or prepare and submit monthly reports to the Board. Key Recommendations Consult with legal counsel and take steps to clarify that the Treasurer’s position is a …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… District is a district corporation of the State, distinct and separate from the Town of Ballston, in Saratoga County. … three firefighters received one year of service credit and a defined contribution of $700 each to which they were … were not awarded in accordance with District policy, and the District did not award points for participation in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditGreenville Fire District - Fixed Assets (2019M-223)
… purchase date, purchase price, date placed in service and useful life. As a result, officials were not aware that … or procedures that include threshold values for recording and tagging assets and the persons responsible for maintaining records and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… contain significant variances between the bank balance and the recorded cash balance. The variances ranged from more … with adequate monthly reports that included cash balances and the detail of revenues received. Ensure annual financial reports were filed on time. The 2017, 2018 and 2019 annual financial reports were filed from 106 to 194 …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Hampton – Justice Court Operations (2013M-305)
… The Town of Hampton is located in Washington County and has a population of approximately 940 residents. The Town … by a Town Board comprising the elected Town Supervisor and four elected Board members. The Justice collected approximately $27,350 in fines, fees and surcharges during our audit period. Key Finding The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… students in cooperation with the Jewish Board of Family and Children Services, is governed by an appointed … policies addressing electronic banking transactions and District officials have not developed written procedures … Although the District has an agreement with each bank and all three banks offer various security controls such as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overData Sources – 2022 Financial Condition Report
… Center for the Study of Education Policy, Illinois State University … Agriculture U.S. Department of Education – National Center for Education Statistics U.S. Department of Labor – Bureau of …
https://www.osc.ny.gov/reports/finance/2022-fcr/data-sourcesNortheastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… was entitled for the 2020-21 through 2022-23 school years and made tuition calculation errors totaling $3,036 in the … ensure tuition bills were adequately prepared, calculated and issued to the school districts of origin for all eligible … Recommendations Monitor the work of the Business Manager and employees who process nonresidential foster care bills …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingWest Babylon Union Free School District – Claims Audit (2024M-62)
… claims. As a result, there is an increased risk that goods and services may not have been received, and incorrect or inappropriate claims could be paid. We reviewed 86 claims totaling $10 million and determined that: 73 claims totaling $9.8 million had one …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Town of Covington – Tax Collection Remittance (P1-24-24)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector … did not remit taxes to the Supervisor at least weekly and as required by Town Law. The Tax Collector made one …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Middlebury – Tax Collection Remittance (P1-24-25)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35.As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector … payments totaling $656,657 in February, $327,001 in March and $92,168 in April. The Board did not audit the Tax …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25Town of Elba - Real Property Tax Exemptions (2018M-261)
… Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on … supporting documentation before granting exemptions and then retain this documentation. Periodically monitor exemptions and ensure annual renewal documentation is provided and …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… of our audit was to review controls over cash receipts and disbursements for the period January 1, 2013 through … contracts with the Town to provide fire protection and emergency services. Budgeted appropriations for 2014 … approximately $360,000. Key Finding The Auditing Committee and the independent auditor did not have procedures in place …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialFlanders Fire District – Disbursements (2014M-199)
… District is a district corporation of the State, distinct and separate from the Town of Southampton in Suffolk County. … Finding The Board is not provided with a list of claims and, therefore, cannot be assured that it reviews and approves all claims prior to payment. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199Pocantico Hills Central School District - Procurement (2018M-187)
… whether District officials sought competition for goods and services not subject to competitive bidding. Noteworthy … complied with New York State General Municipal Law and has established adequate procedures to procure goods and services not subject to competitive bidding. We reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/pocantico-hills-central-school-district-procurement-2018m-187Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… Determine if the District adequately accounts for and safeguards its vehicle fuel. Key Findings Vehicle fuel … Key Recommendations The Supervisor of Transportation and head mechanic should ensure: Accurate fuel inventory and delivery records are maintained on a daily basis. Mileage …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Johnsonville Fire District – Claims Processing (2017M-190)
… supported, properly authorized, approved before payment and for valid purposes for the period January 1, 2016 through … District is a district corporation of the State, distinct and separate from the Towns of Pittstown and Schaghticoke in Rensselaer County. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… School District is located in the Towns of Haverstraw and Stony Point, Rockland County, and operates eight schools with approximately 8,000 students and 983 employees. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014m