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Washington County Local Development Corporation – Revolving Loan Program (2021M-57)

… approved and paid but lacked required documentation of a commercial loan denial letter. The Director did not … the 14 businesses in order to verify that funds were used for the approved purpose. Loan agreements do not have job … policies and procedures outlining the actions to be taken when job creation and retention goals are not met. …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolving

South Lewis Central School District – Conflicts of Interest (2021M-3)

… more than $22 million. Two Board members were employed by corporations that were awarded contracts for the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3

Town of Locke – Financial Condition (2020M-111)

… year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and water district were … B includes our comment on an issue Town officials raised in their response. … Determine whether the Town Board Board …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111

West Seneca Central School District - Community Education (2019M-241)

… review or reconcile electronic payments with cash receipts records to verify that all amounts were collected and … collected by third-party vendors with cash receipts records. Invoice overdue accounts for unpaid before and after …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241

Village of Dering Harbor – Board Oversight (2020M-29)

… The Board: Failed to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. Underestimated revenues by a total of $151,908 (9.5 percent) and underestimated …

https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

… guidance for the billing, collecting and enforcing of water and sewer charges. Ensure Board-adopted water rates …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

Fort Hunter Fire District – Capital Reserve Funds (2022M-202)

… establish the equipment capital reserve fund in accordance with General Municipal Law. Develop a multiyear capital plan … Establish capital reserve funds in compliance with General Municipal Law. Develop a multiyear capital plan … and voter approval. District officials generally agreed with our recommendations and indicated they planned to …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202

Upper Jay Fire District – Board Oversight (2023M-24)

… audit the Treasurer's 2021 records. While the Treasurer is required to sign all checks, she signed six (2 percent) of …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24

Town of Chemung – Intermunicipal Consolidation Agreement (2022M-207)

… Determine whether highway service labor costs associated with the Town of Chemung (Chemung) and Town of Ashland … Ashland. Had Chemung officials monitored costs associated with the Agreement, Chemung may have avoided incurring … Agreement’s effectiveness. Town officials generally agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207

Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)

… The Department lacked detailed financial procedures and the Board did not enforce compliance with existing bylaw and policy provisions. The Board did not present the … $190,160 did not have documented approval on the claim and 93 (42 percent) totaling $92,605 did not have adequate …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financial

Cato-Meridian Central School District – Procurement of Professional Services (2016M-13)

… Purpose of Audit The purpose of our audit was to review the process and procedures to … The Cato-Meridian Central School District is located in the Towns of Cato, Conquest, Ira, Sterling and Victory in …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/cato-meridian-central-school-district-procurement-professional-services

Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)

… by the nine Boards of Education of the BOCES’ component school districts. Budgeted appropriations for information …

https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015m

Hoosic Valley Central School District – Financial Management (2014M-6)

… 2013. Background The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in … 1,000 students and 230 employees. The District is governed by an elected seven-member Board of Education. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6

Henry Johnson Charter School – Financial Operations (2014M-214)

… period July 1, 2012 through April 30, 2014. Background The Henry Johnson Charter School is a public school not under … have reasonable fee structures based on measurab … Henry Johnson Charter School Financial Operations 2014M214 …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214

Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)

… on the financial disclosure forms with the Charter Schools Institute. Key Recommendations Determine what …

https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301

Village of Malverne – Procurement (2017M-16)

… Purpose of Audit The purpose of our audit was to examine the Village’s procurement process for the period … policy. Village officials allowed goods and services to be purchased before authorization from the … policy requirement for the use of requisitions/POs prior to ordering goods and services. Restrict the use of …

https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16

Clymer Central School District – Payroll (2023M-168)

… of $4,792 for retroactive raises that were not authorized by the Board of Education (Board) and paid 16 employees …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168

Norwood-Norfolk Central School District – Claims Auditing (2016M-288)

… one school with approximately 1,040 students, is governed by an elected nine-member Board of Education. Budgeted … for a grant contract with BOCES (audited and approved by the BOCES claims auditor) was approved and paid in … Ensure that the BOCES’ claims are audited and approved by someone other than the BOCES claims auditor. Ensure that …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288