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Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… be hired and have contact with students prior to receiving fingerprint clearances and allowed independent contractors to … services to students prior to obtaining or confirming fingerprint clearance. Establish a fingerprinting policy …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorEagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… nonfilers and the local government’s current AFR status can be found on OSC’s website at: …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136Ripley Central School District – Cost Savings and Budgeting (2014M-361)
… Purpose of Audit The purpose of our audit was to review cost savings and budgeting related to sending … students to a neighboring District for the period July 1, 2012 through August 28, 2014. Background The Ripley … had unrestricted fund balance that exceeded the statutory limit. The Board did not appropriate or use the unemployment …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/03/ripley-central-school-district-cost-savings-and-budgeting-2014m-361Lowville Academy and Central School District – Financial Condition (2015M-220)
… our audit was to review the District’s financial condition for the period July 1, 2013 through March 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $25 million. … officials have been using reserve funds as repositories for excessive fund balance. Key Recommendations Adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mLiverpool Central School District – Employee Compensation and Benefits (2014M-374)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits … Key Finding The compensation and benefits provided to employees matched Board-approved contracts and CBA …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsVillage of Freeville – Time Attendance and Leave Accruals (2017M-24)
Village of Freeville Time Attendance and Leave Accruals 2017M24
https://www.osc.ny.gov/local-government/audits/village/2017/05/12/village-freeville-time-attendance-and-leave-accruals-2017m-24Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… The Village of Fleischmanns is located in the Town of Middletown in Delaware County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… review ambulance service billing and collection procedures for the period June 1, 2013 through July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of approximately 2,600, is governed by an elected five-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… Purpose of Audit The purpose of our audit was to review the Village’s claims processing … March 1, 2013 through May 31, 2014. Background The Village of Woodsburgh is located in the Town Of Hempstead, Nassau … Village of Woodsburgh Claims Processing and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Town of Sodus – Financial Management and Professional Services (2013M-99)
Town of Sodus Financial Management and Professional Services 2013M99
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Town of Pulteney – Financial Management and Information Technology (2012M-177)
… or that sufficient review and oversight procedures are in place. The Board also did not perform an audit of the water … notification, or disaster recovery. There is no system in place for monitoring IT activity or changes in the system, … segregated and/or supervisory oversight controls are in place. Conduct an annual audit of the records of the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy process and … provided inaccurate and unsubstantiated information to the Board. The Board has not ensured the maximum occupancy of tenant housing units to qualified applicants. The Authority’s IT system recently …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyVillage of Cape Vincent – Payroll and Claims Auditing (2015M-131)
Village of Cape Vincent Payroll and Claims Auditing 2015M131
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Purpose of Audit The purpose of our audit was to review the Village’s procedures over the collection of cash receipts for trash bag sales and the summer … Village of Hunter Cash Receipts and Board Oversight 2015M254 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Purpose of Audit The purpose of our audit was to examine the cash receipts process for the … Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… inventory records for consumables such as fuel and auto parts were not adequate. Because of the Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… were under-estimated and expenditures over-estimated for all three fiscal years. The unrealistic budgets caused total …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… 31, 2012. Background The Town of Summerhill is located in Cayuga County and has approximately 1,200 residents. The … estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts actually available. As a result, the general fund balance declined by $82,000 from …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… $561,329. Key Findings The Clerk-Treasurer performed all the financial duties with limited Board oversight. The … records and reports are audited annually. Ensure all claims have proper detail and support before authorizing …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over garbage bag inventory and receipts for the period January 1, 2012 … Town of Thurman Garbage Bag Inventory and Collections 2016M399 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399