Search
Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored … company (supplier) after contract expiration, resulting in BOCES paying a higher per kilowatt-hour (kWh) rate than if …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials ensured non-payroll disbursements …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Brentwood Union Free School District – Information Technology (2023M-83)
… ensured computerized data was safeguarded by monitoring network user accounts, providing network users with information technology (IT) security … District officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… included $22,091 additional pay for working overtime on a Saturday. However, the BOCES Classified Employees’ … bargaining agreement (CBA) supports a Tuesday through Saturday work week. Therefore, this overtime may have been avoided if some employees worked Tuesday through Saturday, as outlined by the CBA. Paid $5,445 to employees …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeSagaponack Common School District - Fund Balance Management (2018M-53)
… report - pdf] Audit Objective Determine whether the Board of Education (Board) appropriately managed the Sagaponack … exceeding the statutory limit by 57 percentage points. Adopted budgets overestimated appropriations by an … property taxes. Adopt policies and implement plans for how fund balance should be managed and used. Adopt annual …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… did not follow their bylaws and elect a five-member Board of Directors or a financial secretary, and the … The Treasurer did not accurately capture in the monthly meeting minutes the cash receipt and disbursement amounts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Saugerties – Claims Auditing (2024M-144)
… Board (Board) properly audited claims and authorized credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Rutland – Water and Sewer Charges (2025M-30)
… (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 billing errors … customers will not be billed the correct water and sewer charges. Recommendations The audit report includes 12 …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Town of Summit – Town Clerk (2024M-51)
… recorded, the Town Clerk (Clerk) did not always deposit or remit fees in a timely manner. Specifically, the Clerk: … 27 which required the Clerk to remit fees collected on or before the 15th of the month following the date of … collection. Did not perform monthly bank reconciliations or accountability analyses during our audit period. These …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Sherburne-Earlville Central School District – Financial Management (2024M-61)
… did not adopt a reserve policy to define its rationale for establishing reserve funds, maximum targeted funding … Allowed surplus fund balance to exceed the statutory limit by $4.2 million, or 11 percentage points. Maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… officials established adequate controls over user accounts for the financial application to help prevent inappropriate access and use. Key … did not establish adequate controls over user accounts for the financial application to help prevent inappropriate … officials established adequate controls over user accounts for the financial application to help prevent inappropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessLewis County – Purchase Cards (2024M-41)
… Treasurer’s (Treasurer) authorization. This puts County funds at unnecessary risk. Key Recommendations Approve …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… Purpose of Audit The purpose of our audit was to determine if the Board of Directors applied a uniform … of the community. Key Findings Officials did not uniformly apply their Uniform Tax Exempt Policy to projects. Several … in cases where projects failed to create or retain jobs as projected. Key Recommendations Establish uniform …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalLivingston County Probation Department – Financial Operations (2016M-404)
… Key Recommendations Develop an approach to address the large number of long-outstanding financial obligations for …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Cayuga County Community College – Information Technology (2013M-291)
… a policy to perform reviews of College computers and compare results to the College’s software inventory list. …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report … (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities … cause to be audited, the CFO’s 2022-23 financial records and reports, as required by New York State Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Town of Ashland – Long-Term Planning (2024M-114)
… officials established multiyear capital and financial plans. Key Findings Town officials did not establish multiyear capital and financial plans, which provide a framework to assess the Town’s capital … for fund balance and specific reserves and to establish plans for periodically reviewing these funds. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… Without adequate documentation and controls, the Office of the State Comptroller’s auditors and Department … officials could not verify whether all the banquet hall rental revenues were accurately collected and deposited. The … manager: Booked all rentals, collected and deposited all rental fees, issued refunds and disbursed funds for all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Purpose of Audit The purpose of our audit was to examine the former Clerk’s records and financial practices for the … The purpose of our audit was to examine the former Clerks records and financial practices for the …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Village of Nelsonville – Financial Operations (2012M-242)
… receipts and disbursement duties and did not audit, or cause to be audited, the Clerk-Treasurer’s financial records … and disbursement policies and procedures. Audit, or cause to be audited, the financial records and reports of the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242