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Livonia Central School District – Conflict of Interest (2024M-89)
… with those powers or duties. The Board member’s physical therapy company entered into six contracts with the District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Town of Lodi – Town Hall Capital Project (2024M-130)
… corrective action. Appendix C includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Town of Rutland – Water and Sewer Charges (2025M-30)
… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… Board of Cooperative Educational Services is an association of 31 component school districts. Combined, … services to its 31 component school districts and is governed by an elected 15-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesTown of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140City of Middletown – Payroll and Leave Benefits (2024M-26)
… report – pdf] Audit Objective Determine whether City of Middletown (City) officials accurately paid employees’ … City officials disagreed with certain aspects of our findings but indicated they have initiated or plan to … Determine whether City of Middletown City officials accurately paid employees …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Town of Perth – Supervisor’s Records and Reports (2024M-149)
… The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the … timely the Annual Financial Report (AFR) with the New York State Office of the State Comptroller (OSC) for fiscal year 2023. Provide the Board with adequate monthly financial …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… report – pdf] Audit Objective Determine whether Town of Elbridge (Town) officials accurately paid employees and … without having any information regarding the numbers of hours that employees worked, the leave time that they … (secretary) and Highway Superintendent were unaware of all provisions of the collective bargaining agreement …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… not: Properly record financial activity totaling $10.5 million that related to the processing of bank transfers, … prepared, and total cash in the financial records was $1.9 million higher than the Village’s total adjusted bank …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… officials properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … not secure access to the fuel pumps or maintain records for fuel usage or inventory. For example, during the audit we …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Franklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … established adequate payroll processing procedures to ensure that employees were accurately paid their approved …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Utica Academy of Science Charter School – Purchasing (2015M-71)
… September 30, 2014. Background The Utica Academy of Science Charter School is a public school, located in the … Utica Academy of Science Charter School Purchasing 2015M71 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/06/26/utica-academy-science-charter-school-purchasing-2015m-71Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s … Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. … HermonDeKalb Central School District Segregation of Duties 2016M35 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… Purpose of Audit The purpose of our audit was to evaluate BOCES’ procurement for the … The Hamilton-Fulton-Montgomery BOCES is an association of 15 component school districts in Hamilton, Fulton and … HamiltonFultonMontgomery Board of Cooperative Educational Services Procurement 2016M43 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mCircle of Friends – Compliance With the Reimbursable Cost Manual
… of Interest State Education Department: The Norman Howard School - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualCity of Rome – Solar Power Purchase Agreements (2015M-290)
… Background The City of Rome is located in Oneida County and has a population of approximately 35,000. The City is governed by an elected Mayor and eight-member Common Council. The City has entered into two power purchase agreements and lease agreements with a solar company that provides …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Criminal History Background Checks of Unlicensed Health Care Employees
… safeguard patients through requests for required criminal history background checks when hiring unlicensed … March 3, 2017. Background The Department, through its Criminal History Record Check (CHRC) Legal Unit, is responsible for conducting …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… Purpose To determine whether the State Education Department’s (Department) monitoring of the Universal Pre-Kindergarten providers’ compliance with … in the State with the opportunity for an early childhood education. UPK provides four-year-old children access, at no …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsCity of Johnstown – Internal Controls Over Payroll (2015M-75)
… if adequate internal controls were maintained over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015. Background The City of Johnstown is located in Fulton County and has a population of approximately 8,700. The City is governed by an elected six-member Common Council. …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Audit of the Tuition Assistance Program at Pratt Institute
… and architecture. The school has affiliated programs at the Pratt Munson Williams Proctor Art Institute in Utica … Corporation: Audit of the Tuition Assistance Program at Medgar Evers College (2011-T-4) State Education … Corporation: Audit of the Tuition Assistance Program at Dowling College (2012-T-2) State Education …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-institute