Search
Village of Stamford – Claims Audit (2022M-197)
… Board of Trustees (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. As a result, disbursements were made for unsupported and/or improper claims and were not in the …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)
… recorded, had adequate supporting documentation and were for Association purposes. Key Findings The Board did not … recorded, had adequate supporting documentation and were for Association purposes. As a result, the Association had a significant risk that disbursements could be made for non-Association purposes. We found that: 138 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cashMorris Central School District – Fund Balance Management (2023M-47)
… report here - pdf] Audit Objective Determine whether the Morris Central School District (District) Board of Education (Board) and District officials effectively … to comply with the statutory limit in a manner that benefits taxpayers. Develop a plan to reduce reserve balances …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Brocton Central School District – Claims Audit (2023M-15)
… made and may not have been detected and corrected. Had the Board of Education (Board) provided the claims auditor with … approximately $141,000 should not have been approved for payment because they had one or more exceptions . For …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Saratoga Springs City School District – Procurement (2023M-25)
… officials procured goods and services according to Board of Education (Board) policies and statutory requirements. Key … or maintain adequate supporting documentation for the purchases. This increased the risk that the District may … when procuring purchase and public works contracts that are not subject to competitive bidding requirements. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25South Kortright Central School District – Claims Audit (2023M-69)
… complete report – pdf] Audit Objective Determine whether the South Kortright Central School District (District) Board of Education (Board) and District officials ensured that … their claims audit process, did not verify that requests for proposals (RFPs) were solicited for seven professional …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Utica City School District - Payroll (2018M-175)
… complete report - pdf] Audit Objective Determine whether the Board and District officials ensure that compensation payments for employees are accurate, properly approved and supported. Key Findings … Determine whether the Board and District officials ensure that compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Village of Owego - Board Oversight and Financial Operations (2018M-101)
… internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was … complete financial reports each month. Further, the value of these reports was greatly diminished because accounting … were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the certified public accounting …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Border City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Village of Catskill – Accounting Records and Reports (2024M-66)
… and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, the transparency of … $1.7 million and did not: Reconcile bank balances to the general ledger cash balances. As a result, there is a … errors and/or irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66North Babylon Union Free School District – Online Banking (2023M-156)
… that online banking transactions were appropriate, the Board of Education (Board) and District officials did not meet all … controls over online banking to ensure these transactions are secure. In addition to sensitive information technology …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Farmingdale Union Free School District – Payroll (2024M-22)
… is a significant risk that employees may have been paid for unnecessary overtime work that could have been avoided with adequate planning. We determined that the Board of Education (Board) and District officials: Did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… complete report – pdf] Audit Objective Determine whether the Madison County (County) Department of Weights and Measures (Department) completed required … whether complete records were maintained. Key Findings The Director of Weights and Measures (Director) did not …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Seneca County – Water and Sewer Operations (2017M-4)
… Purpose of Audit The purpose of our audit was to assess the County’s water and … is located in the Finger Lakes region of western New York, has a population of approximately 35,000 and encompasses 10 … districts’ financial operations. Ensure written agreements are established with all municipal and commercial water and …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsWillsboro Fire District – Financial Controls (2014M-156)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that … recorded and reported and that moneys were safeguarded for the period January 1, 2013 through March 31, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Chautauqua County – Investments and Payroll (2016M-147)
… Purpose of Audit The objectives of our audit were to review the County’s … through January 15, 2016. Background Chautauqua County has a population of approximately 135,000 and includes two … of the investment program to ensure that all investments are made in the County’s best interests and are in compliance …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Ballston Area Recreation Commission – Board Oversight (2015M-269)
… Purpose of Audit The purpose of our audit was to examine oversight of … collected from the soccer concession stand. The Commission has not filed annual update documents with OSC since 2004. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… the Town’s billing for sewer services provided to the Fort for the period January 1, 2014 through April 17, 2017. … 6,600 residents. The Village of Youngstown and Fort Niagara State Park are also located in the Town. The … Town of Porter Sewer Billings to Fort Niagara State Park 2017M162 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Bridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General Municipal … the audit period. Key Recommendations Amend the point system to ensure compliance with GML. Ensure that complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasing