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Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not … procedures to ensure the records were properly maintained. For example, as of May 31, 2020, the Village’s pooled cash … not filed with the Office of the State Comptroller (OSC) for 2017-18, 2018-19, 2019-20, as required. The Board was not …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… April 1, 2014 through May 31, 2015. Background The Central New York Regional Market Authority is located in the City of … by the governing board of each county served and the New York State Commissioner of Agriculture and Markets. The … Central New York Regional Market Authority Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overTown of Smithtown – Departmental Operations (2017M-66)
… 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Review of Growe Technologies Inc.
… Purpose The objective of our examination was to determine whether … an appropriate procurement under contract TQ00015 for the services provided by Growe and paid reasonable prices for … The objective of our examination was to determine whether …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… and internal controls over extra-classroom activities for the period July 1, 2012 through February 4, 2014. … The District’s budgeted general fund expenditures for the 2013-14 fiscal year are approximately $13 million. Key Findings For five of the District’s seven reserves, totaling more than …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… Recover any overpayments made to employees. Hold a public hearing annually prior to entering into and signing contracts …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… asset records. BOCES officials generally agreed with our recommendations and indicated that they planned to initiate corrective action. Appendix B includes our comment on an issue raised in the BOCES’ response. …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… Union Free School District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely … purposes, when the Treasurer does not maintain control of his electronic signature, the chances of unauthorized checks being signed increases. The audit also …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178West Genesee Central School District - Capital Assets (2023M-128)
… the records were accurate and complete and the assets were on hand. The last physical inventory was completed in 2017 … and officials only updated the District’s asset records on an annual basis thereafter. As a result, officials may be …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Belfast Central School District – Procurement (2016M-317)
… $9.1 million. Key Findings Although the Board has adopted a procurement policy that requires competition for purchases … for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases … RFPs or written or verbal quotes. Require the purchasing agent and claims auditor to regularly monitor compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Falconer Central School District – Financial Management (2016M-146)
… Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… communicated confidentially to officials, we found that the Board of Education (Board) and District officials did … password security and user account controls. Disable 60 of the District’s enabled nonstudent network accounts (11 … changing user access. Periodically review user access for all nonstudent network user accounts and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountBarker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Sharon Springs Central School District – Fund Balance Management (2022M-100)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Pavilion Central School District – Claims Audit (2024M-108)
… officials paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 million, the claims auditor should not have approved 173 … that, if implemented, will improve the effectiveness of the District’s claims audit process. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108City 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-schoolVillage of Lake George – Records and Reports (2024M-82)
… Key Findings The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill their responsibilities of … 4-408 or ensure the accuracy of the AFR filed with the Office of the State Comptroller (OSC). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Town of Alden – Town Clerk/Tax Collector (2024M-106)
… and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… complete and accurate inventory records for and monitored the District’s capital assets. Key Findings District … officials cannot assure taxpayers that all of the District’s capital assets are safe and accounted for. As a result, the District had significant risk for capital assets to be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringOversight of the Title Insurance Industry
… Objective To determine if the Department of Financial Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers … unknown defects in the title to the property at the time of sale. The cost of title insurance is higher in New York …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industry