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Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… $3.3 million. Key Findings Collections at the pool were not adequately accounted for or remitted timely to … adequate records to account for collections at the pool and remit pool collections timely to the Clerk-Treasurer’s office. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… County bank account for the Department of Motor Vehicles (DMV), resulting in an unaccounted for balance of $162,875. … made to municipalities. The Clerk should review the DMV account and remit the balances due to the State and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Union Vale – Procurement and Information Technology (2017M-172)
… for Internet use; we found numerous instances of personal Internet use. Key Recommendations Revise the … software and review web usage logs for unauthorized personal Internet use. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… determine whether the District procured goods and services in accordance with law and District policy and to determine … Background The Yorktown Central School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mSalamanca City School District – Financial Management and Payroll (2017M-138)
… formalizing controls and oversight associated with the payroll function. Key Recommendations Maintain unrestricted … with relevant statutes. Develop and adopt written payroll policies and procedures. … Salamanca City School District Financial Management and Payroll 2017M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Town of Oswego – Financial Condition and Information Technology (2017M-290)
… the general fund declined from about $478,000 to $51,000 (89 percent) and declined in the Sleepy Hollow sewer district fund from $31,503 to $3,521 (89 percent). The highway fund also had a deficit unrestricted …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… all required quotes are obtained. Adopt acceptable use and breach notification policies and a disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyTown of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… $21,287 more than necessary for diesel fuel purchases. The Clerk did not record all collections received in a timely and … manner. Accountability analyses were not prepared by the Clerk, who had a $1,100 unidentified balance in the Clerk bank account as of July 31, 2017. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Bay Shore Fire District – Time and Attendance Records (2017M-264)
… written procedures for time and attendance. Require that all employees complete a time reporting record or time sheet and that all time sheets or timecards are reviewed and signed by …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… of Audit The purpose of our audit was to examine the Department’s processes and procedures over inmate and … approximately $66 million. Key Findings The Sheriff’s Department did not properly account for and manage inmate and … for the inmate and the commissary accounts. Department officials incorrectly made disbursements from the …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… The purpose of our audit was to examine the District’s payroll procedures and reserve funds for the period July 1, … have not provided employees with written procedures over payroll. District officials did not adequately segregate payroll duties or establish sufficient compensating controls. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Clarkstown Central School District – Time and Attendance Records (2017M-150)
… of Education. Annual payroll costs are approximately $113 million. Key Findings We found 36 transportation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Charter School of Inquiry – Student Enrollment and Billing (2017M-74)
… 1, 2015 through February 2, 2017. Background The Charter School of Inquiry, located in the City of Buffalo, is a public school financed by local, State and federal resources that is not under the control of the local school board. The School is governed by a seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/charter-school-inquiry-student-enrollment-and-billing-2017m-74Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… totaled approximately $76.9 million. Key Findings Time sheets were modified without employee recertification. Leave … Require employees to recertify or resubmit time sheets when they need to be adjusted because of an error. … independent reviews of leave time accruals and time sheets to ensure the records agree and investigate any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)
… and is governed under Education Law Article 56. The KIPP Tech Valley Charter School, located in the City of Albany, … KIPP Tech Valley Charter School Enrollment and Billing 2012M256 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256Evergreen 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-136Lowville 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-benefitsTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
… related to acceptable use, breach notification, or disaster recovery. Key Recommendations Adopt and implement … use policy, information breach notification policy and a disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197