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Town of Bergen – Town Supervisor (2024M-30)
… report – pdf] Audit Objective Determine whether the Town of Bergen (Town) Supervisor maintained complete and accurate … provided accurate and timely financial information to the Town Board (Board), and filed the annual financial … in the 2022 AFR. Did not perform a periodic review of all journal entries and financial transactions as required …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30West Webster Fire District – Financial Management (2023M-23)
audit west webster fire district
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… supported, and nearly all the charges lacked support to show they were for a valid School purpose . When credit … totaling $117,567 and determined that almost 98 percent of them lacked documentation to demonstrate the charge’s … credit card charges in a timely manner . The average amount of time between payment and review was 68 days. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71North Tonawanda City School District – Information Technology (2023M-102)
… (District) officials properly secured user account access to the network and managed user account permissions in … but did not properly secure user account access to the network or manage user account permissions in the … be inappropriately altered, accessed or used. In addition to sensitive information technology (IT) control weaknesses …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Town of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … The purpose of our audit was to evaluate the Towns financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182Chautauqua County – Court and Trust Funds (2020-C&T-1)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established … controls to safeguard and account for court and trust funds for the period January 1, 2017 through February 11, … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsRockville Centre Union Free School District - School District Website (S9-19-28)
… Union Free School District (District) used its resources to maintain a website that provided the public with … parties from readily accessing and reviewing documents to make informed decisions. Officials did not post: The final annual budget and all external CAPs to the website. Budget-to-actual results, all original budget …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… Town officials effectively managed the financial condition of the water and sewer districts by reasonably estimating … did not effectively manage the financial condition of the water and sewer districts. We found the following: … incurring unplanned operating deficits annually. Five of the seven water and sewer districts had deficit fund …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Town of Oyster Bay - Financial Condition Management (2020M-74)
… effectively managed the Town’s financial condition. Key Findings The Board and Town officials need to continue to … financial plan, fund balance policy and reserve policy. Key Recommendations Develop a comprehensive written multiyear … corrective action. Appendix B includes our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… Determine whether financial information was made available to the City Council and City officials for the effective management of operations. Key Findings The City Council and officials … City lost its credit rating. The City Comptroller failed to file the required annual financial report (AUD) with our …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Port Ewen Fire District – Financial Management (2024M-157)
… investment program – legality, safety, liquidity and yield – when investing available funds. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Town of Summit – Town Clerk (2024M-51)
… deposited and remitted clerk fees in timely manner. Key Findings Although fees were properly recorded, the Town … 27 which required the Clerk to remit fees collected on or before the 15th of the month following the date of … and ensure that assets are sufficient to meet liabilities. Key Recommendations Deposit and remit all fees within the …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Randolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… inventory records but was unfamiliar with the requirements of, and did not comply with, the District’s capital asset policy. As a result, of the 90 capital assets with a total purchase cost of … on the inventory records, making them more susceptible to theft without detection. In addition, capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryCayuga County Community College – Information Technology (2013M-291)
… Purpose of Audit The purpose of our audit was to assess the College’s … The College does not have a complete, centralized and up-to-date inventory record of software that the College …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… approved and supported. This occurred because the Board of Fire Commissioners (Board) did not provide adequate … employees are paid only for hours worked and leave time to which they are entitled. Review payroll errors identified … if appropriate, consult with the attorney for the District to possibly recover overpayments made to employees. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January … Volunteer Firemens Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxTown of Union – Financial Condition (2016M-192)
… Purpose of Audit The objective of our audit was to evaluate the Town’s financial condition … The objective of our audit was to evaluate the Towns financial condition for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Disposal of Electronic Devices
… Purpose To determine if surplus electronic devices approved for sale by New York State Division of Housing and Community Renewal (Division) are permanently … New York State Policy requires all State entities to establish formal procedures to address the risk that …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesAccountability for Traffic Ticket Surcharges
… assessed, collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic Violations Bureaus (TVBs). The audit covered the … July 31, 2014. Background New York State Vehicle and Traffic Law authorizes cities with a population of 200,000 or …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surcharges