Search
Town of Groton – Long-Term Planning (2022M-113)
… the 24 pieces of major highway equipment (71 percent) were at or beyond their optimal usable life. Out of 17 pieces of …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-groton-long-term-planning-2022m-113Scarsdale Union Free School District – Overtime (2022M-105)
… the District’s overtime costs may have been reduced by at least $167,000. As a result, officials are paying more for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Putnam Central School District – Fund Balance Management (2020M-27)
… the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… Internet connectivity in school buildings and did not look at the surrounding community’s Internet connectivity. No …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… implemented in the most prudent and cost-effective manner. At the expiration of the current collective bargaining …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsSpringville-Griffith Institute Central School District – Financial Management (2015M-221)
… ledgers. District officials did not always pay employees at the proper pay rates, and payroll was not always …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialSpencerport Central School District – Financial Condition (2016M-254)
… tax levy is not higher than necessary. Review all reserves at least annually to determine if the amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254Phoenix Central School District – Financial Condition (2017M-96)
… in a transparent manner because the Board funded them at year-end with surplus funds. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… consists of 18 component school districts and operates at three campuses. BOCES is governed by a seven-member Board …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationWest Genesee Central School District – Segregation of Duties (2016M-303)
… policies or procedures for the cash receipts process at the District’s Business Office or for the Food Service …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Plattsburgh City School District – Internal Controls Over Payroll (2013M-74)
… payrolls were bona fide employees and, as such, were paid at their approved salaries and wages, and they received only …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/plattsburgh-city-school-district-internal-controls-over-payroll-2013m-74Dolgeville Central School District – Fuel Monitoring (2023M-175)
… fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 percent) were not properly accounted for during …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Piseco Common School District – Authorized Investments (2023M-172)
… requirements. As a result, District investments were at an increased risk of loss. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172City of Middletown – Payroll and Leave Benefits (2024M-26)
… time they may not have worked because they were working at another municipality. City officials made $99,761 in …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… were not properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 days of leave that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Town of Hector – Employee Compensation (2024M-85)
… and/or recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. Paid one …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Town of Warsaw – Tax Collection Remittance (P1-24-22)
… totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town Law. The Clerk made …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of East Greenbush – Justice Court Operations (2016M-60)
… accountabilities. Justice Engle had an overage of $4,370 at the end of our audit period. The Town Comptroller has not …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60Erie County Water Authority – Information Technology (2018M-9)
… six months, with 75 accounts that have not logged on in at least four years and 377 accounts that have never been …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Schalmont Central School District – Financial Condition Management (2018M-15)
… Unrestricted fund balance exceeded the statutory limit at the end of the 2015-16 and 2016-17 fiscal year. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/13/schalmont-central-school-district-financial-condition-management-2018m-15