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Saranac Central School District – Payroll (2015M-298)
… 30, 2015. Background The Saranac Central School District is located in the Towns of Beekmantown, Black Brook, … operates four schools with approximately 1,470 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… including the Town Supervisor. The town-wide general fund budget was $42,383,100 for the 2011 fiscal year and … such as payroll, Justice Court, and municipal garage – in allocations to departments that did not use them. These …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Village of Allegany – Vehicle Fuel (2012M-308)
… seek competition when purchasing vehicle fuel as required by GML and the Village’s procurement policy. Had the Village … records. Key Recommendations Ensure all fuel purchases are made in accordance with its adopted procurement policy. Adopt …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Town of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background The Town of Minetto is located … not receive monthly budget status reports or cash balances to monitor the Town’s financial condition. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of … have. These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school district and …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mVillage of Belmont – Water and Sewer Operations (2014M-101)
… 20, 2014. Background The Village of Belmont is located in Allegany County and has approximately 970 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council … and $69.9 million, respectively. Key Findings From 2007 to 2011, the City’s general fund balance declined by $12.8 … and present detailed and periodic financial reports to the Council. Key Recommendations Take steps to reduce the …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Town of Ellery – Justice Court (2014M-269)
… a population of approximately 4,400. The Town is governed by an elected five-member Town Board and maintains a Justice …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … accurately and deposited and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections to the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15City of Hornell – Business Improvement District (2018M-38)
… allow City officials to adequately monitor the use of BID funds. As a result, the Council cannot evaluate the BID’s … program goals or ensure the appropriate use of BID funds. The Council did not: Enter into a written agreement … Monitor the manner in which the Association used BID funds, resulting in revenues of at least $3,915 that were …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Background The Marlboro Central School District is located in the Town of Marlborough, Ulster County. The District, … of Personnel and Technology have private interest in a limited liability company (LLC) that provided report … owner based on a competitive process. We found no evidence in the Board minutes that the District entered into formal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … In March 2024, the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key … generally agreed with our findings and indicated they have initiated, or plan to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Village of Islandia – Overtime (2023M-121)
… the Village paid eight employees a total of $149,964 in overtime that was not properly approved or supported by … did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector … had no documentation to support the hours that resulted in overtime, or the actual work performed. Six employees …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Weedsport Central School District – Financial Management (2016M-94)
… The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools … Key Findings District officials acknowledged the decline in unrestricted fund balance and developed a plan to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive … plan. District officials disagreed with certain findings in our report but indicated that they will initiate … B includes our comments on certain issues officials raised in their response. … audit school east hampton …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationOversight of Nurse Licensing (Follow-Up)
… independently verifies information submitted by nursing license applicants; monitors nurses once they are licensed …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followPutnam County – Court and Trust Funds (2024-C&T-2)
… filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County … deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an annual basis to the State Comptroller accounting for all money, securities and …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Ardsley Union Free School District – Financial Management (2024M-13)
Determine whether the Ardsley Union Free School District District Board of Education Board and officials effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Town of Philipstown – Financial Management (2024M-100)
Determine whether the Town of Philipstown Town Town Board Board properly managed financial operations
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… more than 10 years ago. These accounts include: 53 former employee network accounts, and 7 network service accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account