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Fairview Fire District – Procurement and Claims Audit (2025M-75)
… District’s (District) Board of Fire Commissioners (Board) and officials procured goods and services in a costeffective manner and ensured claims were audited for accuracy and … Fire Districts District Board of Fire Commissioners Board and officials procured goods and services in a costeffective …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75Village of Skaneateles – Claims Auditing (2024M-68)
… Determine whether Village of Skaneateles (Village) claims were adequately supported, appropriate and properly … and approved prior to payment. Key Findings While the claims we reviewed were for appropriate Village expenditures, the Village Board (Board) did not audit all claims before payment. Additionally, some claims were not …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Miller Place Fire District – Credit Cards (2024M-58)
… – pdf] Audit Objective Determine whether the Miller Place Fire District (District) Board of Fire Commissioners … Determine whether the Miller Place Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure student treasurers maintained … The central treasurer improperly signed the ECA director’s name on 84 checks totaling $130,127. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mSherman Central School District – Claims Audit (2024M-92)
… whether the Sherman Central School District (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor does not meet the Board of Education’s (Board) … whether the Sherman Central School District District claims auditor properly audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Avon Central School District – Financial Management (2024M-75)
… $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Pavilion Central School District – Claims Audit (2024M-108)
… report – pdf Audit Objective Determine whether the Pavilion Central School District (District) claims auditor … Determine whether the Pavilion Central School District District claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Charter School of Educational Excellence – Information Technology (2023M-174)
… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we … we found: School employees did not have guidance on how to properly identify and secure sensitive student … Ensure all access to sensitive student data is based on needs and job responsibilities. Develop a written IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process. Maintain reasonable, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Rye City School District – Payroll (2024M-2)
… [read complete report – pdf] Audit Objective Determine whether Rye City School …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
Determine whether Renaissance Academy Charter School of the Arts School officials ensured nonpayroll disbursements disbursements were properly reviewed and approved supported and for appropriate School purposes
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… were accurate. Officials also did not establish procedures to help ensure that calculations were accurate, reviewed or … estates of three former employees may have been entitled to separation payments totaling $23,937 that they did not … of insurance on file. We also found buyout payments made to 10 employees (33 percent) had calculation errors totaling …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolConsumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. Key Findings … protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. As a result, … protections by helping to ensure the accuracy of retail prices and weighing and measuring devices …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Town of Burke – Fiscal Oversight (2016M-277)
… the Board’s oversight of selected financial operations for the period January 1, 2015 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 total approximately $866,000. Key Findings The … not audit and approve claims in accordance with Town Law for 20 of the 100 check disbursements that we reviewed. The …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Purpose of Audit The purpose of our audit was to determine whether Company controls were … Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton Joint Fire District, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… year. Key Findings We found that the Committee generally does not provide adequate oversight of Company financial … not filed Form 990 with the IRS since 2008. The Treasurer does not maintain critical accounting records, such as cash receipts and disbursements journals and ledgers, and does not routinely provide the Board with monthly reports. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialCity of Newburgh – Budget Review (B6-14-25)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … for certain matters, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25City of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of audit services and the effectiveness of … City of Lockport Independent Audit Services 2014M238 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Monroe County – Golf Course Contract Management (2014M-111)
… Monroe County Golf Course Contract Management 2014M111 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Chair. The Chair is the County's chief executive officer. In 2012, the County's total expenditures were $145,141,973. …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenue