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Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… Mount PleasantBlythedale Union Free School District ShortTerm Borrowing and Purchasing 2015M365 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… $56,909, including 37 assets with a total purchase price of $39,667 and 12 assets with a total estimated purchase price of $17,242 were not inventoried. Four IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentTown of Plymouth – Employee Benefits (2023M-176)
… Department (department) leave and properly paid separation payments. Key Findings Officials did not accurately record department leave or properly pay separation payments. As a result, of the 14 employees we reviewed, … review and approve all unused leave and separation payments to ensure that accruals are accurately calculated, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)
… School District is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in Cayuga County, the Towns of … Budgeted appropriations for the 2015-16 fiscal year total approximately $20.15 million. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-servicesHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… audit was to review internal controls over the District’s wire transfer process for the period July 1, 2014 through … officials have not developed written procedures for wire transfers; there is also a lack of segregation of duties in the wire transfer process. Although the District has an agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overStamford Central School District – Fund Balances (2016M-106)
… July 1, 2014 through January 20, 2016. Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware … 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-106Randolph Academy Union Free School District – Financial Management (2015M-248)
… Purpose of Audit The purpose of our audit was to review the District’s … Department (SED) an average of 688 days after the start of the fiscal year. District officials do not prepare monthly cash flow statements. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mClymer Central School District – Payroll (2023M-168)
… or supported. District officials did not ensure pay rates were accurate or that compensation was paid in … errors totaling $28,500 because they used incorrect pay rates or incorrect hours/days worked to calculate 16 … awards totaling $2,550 that they were not eligible for per the collective bargaining agreement requirements. Did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Village of Malverne – Procurement (2017M-16)
… year. Key Findings Village officials have not enforced compliance with the Village’s procurement policy. Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Clarendon Fire Company – Financial Activities (2023M-50)
… pdf] Audit Objective Determine whether the Clarendon Fire Company (Company) cash receipts and disbursements were properly … approved, reported and recorded. Key Findings The Company’s cash receipts and disbursements were not always … audit clarendon fire company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/08/04/clarendon-fire-company-financial-activities-2023m-50Village of Solvay – Financial Management (2023M-49)
… (Board) and officials monitored budgets and managed the electric fund’s financial condition. Key Findings The Board … and Village officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49DiNapoli: Tax Cap Set at 2% in 2024
… develop and balance their budgets for the coming year.” In accordance with state law, DiNapoli’s office calculated the 2024 inflation factor at 6.26% for those local governments with a calendar …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… the source of funding for the capital reserves as a part of the budgeting process. Key Recommendations Establish … funding goals. Include funding of capital reserves as part of the budgeting process or as authorized by Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Upper Jay Fire District – Board Oversight (2023M-24)
… whether the Upper Jay Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not provide adequate oversight of District financial activities, which hindered its ability …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… balance to comply with the statutory limit in a manner beneficial to taxpayers. Adopt a written reserve policy that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mVillage of Hancock – Insurance Withholdings (2022M-108)
… Board (Board) action to support the contribution rates for dental insurance. Four employees overpaid a total of $1,400 because the Clerk and Deputy Clerk Treasurer (Deputy) did not adjust deductions for plan changes timely. Two retirees overpaid a total of …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and Town of Ashland (Ashland) Intermunicipal Consolidation Agreement (Agreement) were monitored and equitable. Key Findings Chemung officials did not adequately monitor the Agreement’s highway service labor costs. Officials did not … audit town Chemung intermunicipal consolidation agreement …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207Village of Islandia – Procurement (2021M-203)
… findings in our report. Appendix B includes our comments on issues Village officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… report - pdf ] Audit Objective Determine whether the Brighton Fire Department, Inc. (Department) Board of … Determine whether the Brighton Fire Department Inc Department Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialCopiague Fire District – Procurement (2020M-114)
… Fire District (District) officials used a competitive process to procure goods, services and professional service providers and ensured that no conflict of interest existed in the procurement process. Key Findings District officials did not always use a … Fire District District officials used a competitive process to procure goods services and professional service …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114