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Village of Dering Harbor – Board Oversight (2020M-29)
Determine whether the Board provided adequate oversight of the Villages financial operations
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Plymouth – Employee Benefits (2023M-176)
… report – pdf] Audit Objective Determine whether Town of Plymouth (Town) officials accurately recorded Highway … leave or properly pay separation payments. As a result, of the 14 employees we reviewed, officials overpaid 11 employees a total of $25,238 for one or more type of leave, as follows: Ten …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. The … (Board) did not adopt a comprehensive written policy for IT equipment inventory or perform periodic physical … we reviewed (68 percent) were not properly accounted for. Specifically: 49 IT assets totaling $56,909, including …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentTompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… complete inspection and investigation records as required by New York State Department of Agriculture and Markets …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… or maintain complete inspection records as required by New York State Department of Agriculture and Markets …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… taking additional steps to increase physical accessibility for the 131 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32West Nyack Fire District – Claims Processing (2014M-259)
… personal cell phones were made without the required cell phone bills. Key Recommendations Audit all claims and ensure that each claim includes an itemized invoice with enough detail to indicate that the claim was an actual and necessary District expense. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire … Records were incomplete because deposits were not recorded in the checkbook register and a running cash balance was not … and include these along with a copy of the bank statements in her monthly report to the Board. Ensure that the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements with contracted … Services is responsible for providing temporary help to eligible individuals and families with social service and … until required reports are received. Implement procedures to verify that service providers are meeting contractual …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Cleveland Hill Union Free School District – Financial Management (2017M-235)
… through July 12, 2017. Background The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in … Cleveland Hill Union Free School District Financial Management 2017M235 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… 1, 2013 through December 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population of … City of Glen Cove Financial Condition Claims Processing and Payroll …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… serves approximately 390 students in cooperation with the Jewish Board of Family and Children Services, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overCato-Meridian Central School District – Procurement of Professional Services (2016M-13)
CatoMeridian Central School District Procurement of Professional Services 2016M13
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesMonroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… use policy. The BOCES did not have an adequate number of licenses for certain programs or did not have sufficient … documentation to provide evidence that it had purchased licenses for these installations. Key Recommendations … software and the total number of installations and licenses purchased. Monitor user activity to ensure …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mStamford Central School District – Fund Balances (2016M-106)
Stamford Central School District Fund Balances 2016M106
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Union-Endicott Central School District – Financial Management (2016M-100)
… in the Town of Union in Broome County and the Town of Owego in Tioga County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Randolph Academy Union Free School District – Financial Management (2015M-248)
… in Erie County. The District, which operates two schools with approximately 160 students, is governed by an appointed … process. The District received reconciled rates, with which it rebills districts and agencies for services, … for tuition billing and collection. Continue to work with SED to ensure that reconciled tuition rates are provided …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mNorwood-Norfolk Central School District – Claims Auditing (2016M-288)
… is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… district created by the State Legislature, is located in the Town of Mount Pleasant, Westchester County. The … it had sufficient cash flow, and could have saved $43,270 in interest payments for fiscal years 2012-13 through 2014-15. Not all purchase orders were issued in a timely manner, and some purchases were made with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingOxford Academy and Central School District – Financial Management (2016M-6)
… District is located in the Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6