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Village of Lisle – Transparency of Fiscal Activities (S9-24-13)

… by GML Section 30 and Village Law Section 4-408. Although our review did not identify any significant fiscal concerns … fiscal activities. Village officials generally agreed with our recommendations and indicated they have taken or will …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… a timely manner. Village officials generally agreed with our findings and indicated they will initiate corrective action. Appendix B includes our comment on an issue raised in the response. …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)

… user accounts and permissions and the review of audit trail reports. Limit user account permissions in the … Perform an independent review of transactions in the audit trail reports for the system administrator account of the … application system administrator account on the audit trail reports. Assign user account permissions based upon …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-access

Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)

… collected and deposited. The manager: Booked all rentals, collected and deposited all rental fees, issued … and accurate. Never publicly disclosed his involvement with the banquet hall or this conflict of interest as … and collection practices. Department officials disagreed with certain aspects of our findings and recommendations, but …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0

Town of Summit – Town Clerk (2024M-51)

… the Clerk to remit fees collected on or before the 15th of the month following the date of collection. Did not …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51

Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)

… inspection and investigation records as required by New York State Department of Agriculture and Markets regulations and …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2

Lewis County – Purchase Cards (2024M-41)

… Audit Objective Determine whether Lewis County’s (County) purchase card charges were properly approved, supported and … for appropriate purposes. Key Findings We reviewed 366 purchase card charges totaling $229,635 and determined the … Although prior approval is required by the County’s purchase card policy, 238 online purchases totaling $189,852 …

https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41

Port Ewen Fire District – Financial Management (2024M-157)

… complete report – pdf] Audit Objective Determine whether the Port Ewen Fire District’s (District) Board of Fire Commissioners (Board) properly managed the District’s financial operations. Key Findings The Board … Determine whether the Port Ewen Fire Districts District Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157

Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)

… and asset tag numbers, officials cannot ensure that asset tags were properly recorded for each device. We reviewed 60 …

https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipment

Schroon Lake Central School District – Financial Condition (2014M-145)

… Purpose of Audit The purpose of our audit was to review the District’s financial condition … development of the annual budgets that were included in our audit period. As a result, District officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145

Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)

… approved, monitored and controlled overtime costs of water treatment plant (WTP) employees. Key Findings Village … or control overtime costs of WTP employees. As a result, water customers may have been unnecessarily burdened with … paid of approximately $1.1 million. The current Chief Water Operator accounted for the majority of the non-weekend …

https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6

Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)

… ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. Key Findings BOCES officials did not adequately support meals provided at meetings were appropriate, which increased the risk that … ensured meals and refreshments meals provided at BOCES meetings and events meetings were appropriate …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-services

Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)

… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136

Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)

… bank reconciliations to confirm the Department’s recorded cash balances agree with the bank’s records. Adequate cash collection controls were not established and 48 deposits …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activities

Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)

… report – pdf] Audit Objective Determine whether Putnam Northern Westchester County Board of Cooperative Educational … Determine whether Putnam Northern Westchester County Board of Cooperative Educational …

https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtime

Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)

… Persistence Preparatory Academy Charter School (School) credit card charges were properly approved, adequately … bridal shower and staff holiday parties. The Board Treasurer did not review credit card charges in a timely … Adopt new, or update existing, policies to address credit card use, including the appropriate …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71

West Webster Fire District – Financial Management (2023M-23)

… report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire Commissioners … audit west webster fire district …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23

Montauk Union Free School District – Information Technology (2022M-137)

… School District (District) officials secured access to the network and financial application and developed an … application, they did not adequately secure access to the network or develop an IT contingency plan. As a result, there … to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137