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Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an elected … reserve funds to fund operating expenses, which is not in compliance with the law. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were … payments. The Director of Administration and Finance and City Attorney did not track their time worked or charge leave … Determine whether the City of Cortlands City noncontractual NC employees payroll …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementWhitney Point Central School District – Information Technology (2023M-179)
… complete report – pdf] Audit Objective Determine whether Whitney Point Central School District (District) officials … Determine whether Whitney Point Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… secured user account access to the network and financial application and developed an information technology (IT) … officials secured user account access to the financial application but did not secure user account access to the … were not logged into in the last six months. Accounts grant access to sensitive information, and unneeded accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationWallkill Central School District – Claims Auditing (2023M-52)
… supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board of … supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board . We … totaling $1.7 million and determined: None were reviewed for sufficient budget appropriations, which could result in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Town of Covington – Town Supervisor (2013M-371)
… to review the Supervisor’s financial records and reports for the period January 1, 2012 through November 13, 2013. … elected members The Town’s 2013 budgeted appropriations for all funds totaled $755,985. Key Findings Due to the poor … periodically submit the bank reconciliations to the Board for its review. Ensure that the Supervisor submits detailed …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… Conservation District (District) provides services and funds projects to improve and maintain wildlife habitat, help … Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and resigned from her position. The …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Marcellus – Supervisor’s Records and Reports (2013M-375)
… properly accounted for and reported the Town’s financial transactions for the period January 1, 2010 through August … properly accounted for and reported the Towns financial transactions for the period January 1 2010 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Town of Ellery – Justice Court (2014M-269)
… August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a population of approximately … had corresponding duplicate receipts or appeared on the daily cashbook reports and monthly Justice Court Fund … receipts to monthly computerized cashbook reports and daily deposit slips. Ensure that bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269State Agencies Bulletin No. 145
… To explain automatic processing of retroactive adjustments for closed contract periods Affected Employees Employees with Pay Basis Code 21P who have adjustments for a closed contract period. Effective Date Immediately … that affects the amount an employee should have been paid for a closed contract period, the adjustment will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… County. The elected nine-member Board is responsible for managing the District’s financial and educational … and is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s … The Board, Superintendent and Assistant Superintendent for Business are responsible for developing and monitoring …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… Background The District provides fire protection services for the Town of Henrietta in Monroe County. The District … square miles. The elected five-member Board is responsible for the general management and control of financial … as the District’s chief fiscal officer and is responsible for receiving and maintaining custody of and disbursing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fTown of Perth – Conflict of Interest (2024M-142)
… Perth (Town) Board (Board) members had prohibited interest in non-payroll disbursements. Key Findings A Board member … prevent Town officials from having prohibited interests in non-payroll disbursements. Town officials generally … of Perth Town Board Board members had prohibited interest in nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Freeport Union Free School District – Financial Management (2024M-49)
… to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … consistent practice of appropriating fund balance that is not needed circumvents the statutory limit on surplus fund … million without demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Purpose of Audit The purpose of our audit was to review the Sullivan County Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) Program for the period January 1, 2012, to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programVillage of North Haven – Collections (2024M-99)
Determine whether Village of North Haven Village officials ensured collections were properly collected recorded and deposited
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Montauk Fire District – Board Oversight (2024M-117)
… audit of the District’s financial and LOSAP records is performed annually. Ensure the Secretary-Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did … review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a five-member … annual financial report (AUD) was prepared and filed in a timely manner or that an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178