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West Webster Fire District – Financial Management (2023M-23)
… The District did not have a written multiyear financial plan and comprehensive capital plan, which inhibited the Board and District officials from …
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)
… – pdf] Audit Objective Determine whether Persistence Preparatory Academy Charter School (School) credit card charges were properly … audit charter school persistence preparatory …
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)
… complete report – pdf] Audit Objective Determine whether North Tonawanda City School District (District) officials … audit school north tonawanda …
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)
… fund balance in the Town’s general fund would cover more than a full year’s appropriations. The sewer … has enough unrestricted, unappropriated fund balance to cover more than seven years’ appropriations. The Board did …
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)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … January 1, 2017 through February 11, 2020. Background The County Director of Finance, County Clerk and Surrogate’s Court are responsible for … The purpose of our review was to determine whether County officials have established appropriate controls to …
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)
… Department funds. The Board and membership did not review bank statement activity. No one ensured that cash receipts were … Board and membership should have performed a review of the bank statements, including canceled check images, on a …
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)
… [ read complete report - pdf ] Audit Objective Determine whether the Rockville Centre … internal audit report and corresponding CAP in a location easy to access. Preparing and posting a multiyear financial …
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 budgets and … did not effectively manage the financial condition of the water and sewer districts. We found the following: … Town officials effectively managed the financial condition of the water and sewer districts …
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)
… condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds … 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)
… 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 … whether financial information was made available to the City Council and City officials for the effective management …
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)
… whether the Port Ewen Fire District’s (District) Board of Fire Commissioners (Board) properly managed the District’s … caused appropriations to be overestimated by an average of $190,817 (35 percent) each year from 2019 through 2023. … adequate accounting records. Consider all four objectives of a comprehensive investment program – legality, safety, …
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)
… Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings Although fees were … Determine whether the Town of Summit Town Clerk properly recorded deposited and remitted clerk fees in …
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)
… information such as the purchase cost, current value and salvage value was not recorded. 44 capital assets totaling …
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)
… a complete, comprehensive software inventory list of all software that the College owns. Formalize a policy to … to the College’s software inventory list. Account for all software licenses by purchase orders, license agreements …
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)
… (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, properly approved and supported. Key Findings District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, properly …
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)
… The Volunteer Firemen’s Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act … 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)
The objective of our audit was to evaluate the Towns financial condition for the period January 1 2014 through December 31 2015
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Disposal of Electronic Devices
… due to technical issues that made it impractical to apply modern forensic software tools against their older …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesAccountability for Traffic Ticket Surcharges
… collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic … for processing and collecting fines and traffic ticket surcharges. Unlike fines, surcharges are … TVBs, including about $147 million generated from traffic ticket surcharges. Key Findings With the exception of about …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
… of Social Services or the NY State of Health (the State’s online health insurance marketplace). Multiple eligibility …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-client