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Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… Seventeen IT assets (11 Chromebooks and six Apple devices) with estimated total costs of $5,820 based on recent purchases could not be located. Ten IT assets nine with a combined cost of approximately $14,910 and one without … and complete inventories. District officials disagreed with certain aspects of our findings and recommendations. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Manhasset Union Free School District – IT Asset Management (S9-22-15)
… Specifically: Six assets (one laptop and five Chromebooks) with a combined value of approximately $2,165 could not be … Six assets (five interactive displays and one Chromebook) with combined purchase prices of approximately $27,800 were … to inventory records. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Afton Central School District – Fund Balance Management (2023M-18)
… than needed to fund operations and were not transparent with taxpayers. The Board annually overestimated … to fund operations. Reduce surplus fund balance to comply with the statutory limit in a manner beneficial to taxpayers. … balance on District operations. District officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Andover Central School District - Financial Management (2018M-145)
… fund reserve balances to reasonable levels in accordance with applicable statutes. District officials disagreed with certain aspects of our findings and recommendations, but … they planned to initiate some corrective action. 1 With the exception of the unemployment and capital reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Sagaponack Common School District - Fund Balance Management (2018M-53)
… balance should be managed and used. Adopt annual budgets with appropriations that are realistic and based on … of our audit and recommendations have been discussed with District officials and their comments, which appear in … preparing this report. District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… student records and found that 114 students were provided with textbooks even though the District's records did not … should ensure that only eligible students are provided with textbooks. District officials should maintain and refer … to the District. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolWallace Volunteer Fire Department – Board Oversight (2024M-125)
… [read complete report – pdf] Audit Objective Determine whether the Wallace Volunteer … did not follow their bylaws and elect a five-member Board of Directors or a financial secretary, and the … did not accurately capture in the monthly meeting minutes the cash receipt and disbursement amounts discussed. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… or timecards. As a result, seven full-time employees with 2024 salaries totaling $238,569 did not prepare time … maintained. Consequently, employees were credited with leave time to which they were not entitled. … and leave accrual processes. Town officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… water customers may have been unnecessarily burdened with unneeded overtime costs and higher pension costs associated with pensionable overtime earnings. For the period June 1, … being charged to ratepayers. Village officials agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Town of Summit – Town Clerk (2024M-51)
Determine whether the Town of Summit Town Clerk properly recorded deposited and remitted clerk fees in timely manner
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Merrick Union Free School District – Financial Management (2024M-64)
… officials reduced surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, 2023, they … that will be used to fund operations. Maintain reserves at reasonable levels. Except as noted in Appendix A, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Bergen – Town Supervisor (2024M-30)
… [read complete report – pdf] Audit Objective Determine whether the Town of … to the Town Board (Board), and filed the annual financial report (AFR) in a timely manner. Key Findings The Supervisor … to the Town Board Board and filed the annual financial report AFR in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Clark Mills Fire District Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Village of West Hampton Dunes – Financial Operations (2013M-390)
… 55. The Village is governed by a Village Board, with the Mayor serving as the chief executive officer. … the Treasurer filed the Village’s annual financial report with OSC late by as much as 951 days after the statutory … price. Key Recommendations File annual financial reports with OSC within 60 days following the close of each fiscal …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390City of Batavia – Business Improvement District (2017M-283)
… The Council did not enter into a written agreement with the DMA or monitor the manner in which the DMA used BID … year. Key Recommendations Enter into a written agreement with the DMA. Monitor BID financial operations especially the … the DMA uses BID funds. Levy BID charges in compliance with the statutory limit. …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Freeport Union Free School District – Financial Condition (2016M-300)
… Nassau County. The District, which operates eight schools with approximately 7,000 students, is governed by an elected … of those years. The District maintained five reserve funds with balances totaling $35.6 million as of June 30, 2015, … identified to benefit District residents in accordance with statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… of Depew is located in the Towns of Cheektowaga and Lancaster in Erie County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Village of Rhinebeck – Water Fees (2013M-311)
… of our audit was to examine internal controls over water fees for the period June 1, 2012 through June 14, 2013. … controls over billing, collecting and enforcing water fees need to be improved. The Clerk’s duties were … Village of Rhinebeck Water Fees 2013M311 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… examine the Library’s internal controls over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in … related to collecting cash receipts at the circulation desk, the procedures were insufficient. Procedures did not …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Smithtown Central School District – Capital Projects (2016M-202)
… to the approved budget. Transfer the unexpended funds for closed projects to the financing sources they originated from. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202