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Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… did not ensure that credit card charges were reconciled to receipts in a timely manner and audited, as required, prior to payment. We reviewed 532 credit card charges totaling … totaling $99,308 were paid prior to audit and approval by the claims auditor. 166 charges totaling $35,927 did not have …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Newark Central School District – Employee Benefits (2024M-40)
… and resulted in erroneous and missed payments. Of the 41 employees we reviewed, 14 separation payments totaling … $16,230, which District officials paid after we brought it to their attention. Seven employees’ separation payments … calculated and adequate documentation is maintained to support the calculations and eligibility requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/newark-central-school-district-employee-benefits-2024m-40Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Purpose of Audit The purpose of our audit was to determine if the District awarded Length of Service Award Program (LOSAP) credits accurately for the … Niskayuna No 2 Fire District Length of Service Award Program 2015M73 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Smithtown Fire District – Capital Project (2014M-231)
Smithtown Fire District Capital Project 2014M231
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Schuyler Heights Fire District – Claims Processing (2014M-124)
… and Chairman did not review claims. The Board did not pass a resolution allowing the Treasurer to pay claims for … by the entire Board before the Treasurer pays the claims. Pass a resolution allowing the Treasurer to pay claims for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Lumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… which it should conduct operations, Department officials do not provide adequate oversight to ensure the adherence to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Saratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating and monitoring projects and to review its grant and loan program for the period January … independent public benefit corporation established in 1971 to further economic development in Saratoga County. It is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectOrange County – Motor Vehicle Oversight (2015M-314)
… Orange County Motor Vehicle Oversight 2015M314 …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Genesee County – Purchasing (2015M-241)
Genesee County Purchasing 2015M241
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Germantown Fire District – Board Oversight (2014M-166)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s operations for the period January 1, 2013 … distinct and separate from the Town of Germantown and Columbia County. An elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Wantagh Fire District – Payroll (2013M-176)
… risk that District employees could receive, use, or get paid for more leave than the amounts allowed in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… project has run a deficit and is projected to continue to do so. City officials and IT staff did not ensure compliance …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Town of Franklin – Financial Condition (2018M-8)
… Board effectively monitored the Town’s financial condition for the period January 1, 2016 through December 31, 2017. … The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by … Reduce the Town’s reliance on TOV Highway fund balance as a financing source for recurring expenditures. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Franklin Square Union Free School District – Fund Balance (2016M-129)
… 1, 2014 through March 2, 2016. Background The Franklin Square Union Free School District is located in the Town of … Franklin Square Union Free School District Fund Balance 2016M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129Huntington Union Free School District – Financial Condition (2015M-356)
… July 1, 2014 through September 30, 2015. Background The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates … Huntington Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Babylon Union Free School District – Financial Condition (2015M-323)
… Purpose of Audit The purpose of our audit was to review the District’s … result in the appropriation of fund balance not needed to fund District operations. Ensure that all reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323Albion Central School District – Budgeting (2016M-80)
… appropriated fund balance to help finance operations, it was not needed because the District’s budgeting practices …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/albion-central-school-district-budgeting-2016m-80Jasper-Troupsburg Central School District – Financial Condition (2015M-22)
… Purpose of Audit The purpose of our audit was to evaluate the District's … resulting in a decrease in the amount of fund balance to precariously low levels. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/27/jasper-troupsburg-central-school-district-financial-condition-2015m-22Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
Village of Spring Valley Financial Activities and Information Technology 2012M180
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Cambria Housing Authority – Financial Management (2015M-316)
… Purpose of Audit The purpose of our audit was to determine if … Tenant files did not contain documentation indicating how the Authority calculated rental amounts. The Authority … invoices or receipts. Maintain adequate documentation of how each tenant’s rent in calculated. Annually recertify each …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316