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Hudson Housing Authority – Board Oversight (2016M-302)
… 2016. Background The Hudson Housing Authority is located in the City of Hudson in Columbia County and provides low-rent housing for … among employees or that increased managerial oversight is in place. Perform a deliberate and thorough audit of claims …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302Clifton Park Water Authority – Water Charges (2015M-247)
… public benefit corporation that was established in 1990 under New York State Public Authorities Law to … the billing registers. Cash collections were not deposited in a timely manner or properly secured prior to deposit. The … and exception reports. Ensure that cash is deposited in a timely manner and is physically secured prior to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Town of Columbus – Budget Development Practices (2012M-225)
… August 1, 2012. Background The Town of Columbus is located in Chenango County. An elected five-member Town Board, … While the Board continued to under-budget revenues in fiscal year 2012, its adopted budget for 2013 is more … the amount of unrestricted, unappropriated surplus funds in a manner that benefits Town taxpayers. Continue to …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225LaFargeville Central School District – Information Technology (2021M-192)
… non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were … we found: 235 IT assets costing $108,462 were not recorded in the District’s inventory records, and seven computers, two … adopt a written IT contingency plan. Except as specified in Appendix A, District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… (Treasurer) did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card … paid. We reviewed all 18 credit card charges over $2,500 in our audit period totaling $70,337 and found no evidence … the existing policy requirements and made nearly $51,000 in unsubstantiated credit card purchases. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… not enforce these goals if not achieved. No practices were in place to ensure penalties were assessed when warranted. No formal written policies and procedures were in place for officials to monitor whether loan disbursements … the revolving loan fund program. Except as specified in Appendix A, officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationHastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials did not … ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s … control over other information technology (IT) functions. In addition to sensitive IT control weaknesses we …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
… calculated correctly . District officials: Made errors in 76 percent of District employees’ accrued leave calculations, resulting in 251 employees’ leave balances being credited either for … reviewed, 23 had errors totaling $8,530, including $4,900 in payments for unused vacation leave which were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/greene-central-school-district-unused-leave-payments-and-leave-accrualsMadison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… not inspected as required. There was no reliable system in place to maintain a complete and accurate master list of … weighing and measuring devices that require inspection. In addition, the Director did not develop and implement … testing. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Morris Central School District – Fund Balance Management (2023M-47)
… fund balance exceeded the 4 percent statutory limit in all three fiscal years by approximately $1.1 million (10.1 … three fiscal years. For example, the balance of $508,923 in the retirement contribution for employees reserve was … surplus fund balance to comply with the statutory limit in a manner that benefits taxpayers. Develop a plan to reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Wyandanch Union Free School District – Budget Review (B25-7-3)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District ’s general fund as of June 30, 2019. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Beacon City School District - School District Website (S9-19-27)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … detail, audit reports and corrective action plans (CAPs) in an easily accessible location. Comprehensive appended …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Island Trees Union Free School District - School District Website (S9-19-34)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … budget, a comprehensive appended property tax report card in its entirety and all external audits. Should enhance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… start and end times were documented on the time sheets in accordance with the overtime policy. The Superintendent … specifically authorized nor prohibited by Board policy or in the employees’ memorandum of understanding (MOU) with … prior approval and justification for overtime worked. In consultation with legal counsel, review the overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… before approving them. Charge some project applicants fees in accordance with the Board-approved fee schedule. Assess … information for reliability or compare it to estimates in project applications. Key Recommendations The Board … for evaluation and compared to project goals as stated in applications. JCIDA officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or … For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to 38 days late. Always … the required timeframe or remit them to the Supervisor in a timely manner. Key Recommendations Remit all real …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Town of Allen – Town Clerk Collections (2024M-120)
… did not always record fees accurately or deposit them in a timely manner, but fees were properly deposited intact and generally remitted in a timely manner and reported accurately to the Town … tax collections but did not always deposit collections in a timely manner. Specifically, the Clerk did not: Deposit …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Border City Fire District – Board Oversight (2024M-137)
… he inappropriately deposited and withdrew District money. In addition, the Board did not ensure all goods and services were procured in compliance with New York State General Municipal Law (GML), District policies or in the best interest of taxpayers. The Board also did not: …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… Board of Directors. The Department, which is located in the Village of Fair Haven in Cayuga County, provides fire protection to the Village, the Town of Sterling in Cayuga County and the Town of Wolcott in Wayne County. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityWillsboro Fire District – Financial Controls (2014M-156)
… from the Town of Willsboro and the County of Essex, in which it is located. The District is governed by an … The Treasurer does not maintain running cash balances in the check book registers, maintain accounting records with … the District’s annual financial report each year with OSC in a timely manner. Conduct an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156