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Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… comprehensive ECA policy or provide appropriate oversight of ECA funds. As a result, 72 of 90 transactions tested totaling $321,554 are not properly … ECA clubs. Ensure that each club maintained a separate set of records from those of the central treasurers. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityCicero Fire District – Financial Condition (2023M-132)
… Effectively monitor available fund balance, resulting in the unrestricted fund balance deficit increasing to as … $300,884 (10 percent) more than budgeted over the last three completed fiscal years. Develop long-term financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132East Aurora Union Free School District - Procurement (2023M-125)
… (District) officials procured goods and services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Brockport Central School District - Financial Management (2023M-107)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District officials were not transparent with taxpayers … Central School District District Board of Education Board and District officials effectively managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Village of Mexico – Financial Management (2023M-170)
… – pdf] Audit Objective Determine whether the Village of Mexico (Village) Board of Trustees (Board) adopted realistic … Determine whether the Village of Mexico Village Board of Trustees Board adopted realistic …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170Town of Glen - Water and Sewer Operations (2023M-167)
… bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … bookkeeper did not record amounts billed totaling $592,956 for water and sewer services in the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… Objective Determine whether Frankfort-Schuyler Central School District (District) officials maintained appropriate … Determine whether FrankfortSchuyler Central School District District officials maintained appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsMontauk Union Free School District – Information Technology (2022M-137)
… is an increased risk that the network may be accessed by unauthorized individuals, data will be lost and the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… Educational Services (BOCES) officials monitored electricity rates to ensure they were at the lowest possible … company (supplier) after contract expiration, resulting in BOCES paying a higher per kilowatt-hour (kWh) rate than if … to ensure rates are at the lowest possible cost. Conduct a deliberate and thorough audit of electricity supply …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials … were adequately supported, properly approved, accounted for, and for a School-related purpose. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Brentwood Union Free School District – Information Technology (2023M-83)
… report – pdf] Audit Objective Determine whether the Brentwood Union Free School District (District) Board of … audit school brentwood …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Employees’ Association collective bargaining agreement (CBA) supports a Tuesday through Saturday work week. … worked Tuesday through Saturday, as outlined by the CBA. Paid $5,445 to employees who charged a full day to …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeSagaponack Common School District - Fund Balance Management (2018M-53)
… [read complete report - pdf] Audit Objective Determine whether the Board of Education (Board) … $35,000 and the Board has not outlined the rationale, objective, funding level and conditions under which each will …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… and elect a five-member Board of Directors or a financial secretary, and the President did not appoint members to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Saugerties – Claims Auditing (2024M-144)
… credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. … For example, Town officials paid a contractor $46,500 to clear debris for the highway department without bid or … documentation. The Supervisor used a Town credit card to pay for lunch to celebrate an employee’s birthday. This is …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Rutland – Water and Sewer Charges (2025M-30)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water … bill water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in … to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Town of Summit – Town Clerk (2024M-51)
… – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted … Determine whether the Town of Summit Town Clerk properly recorded deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Sherburne-Earlville Central School District – Financial Management (2024M-61)
… manage fund balance and reserves. As a result, real property tax levies were higher than needed to finance actual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… whether the Wantagh Union Free School District (District) Board of Education (Board) and officials established adequate controls over user … prevent inappropriate access and use. Key Findings The Board and District officials did not establish adequate … whether the Wantagh Union Free School District District Board of Education Board and officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessLewis County – Purchase Cards (2024M-41)
… County could have potentially saved approximately $4,800 in travel expenses and sales tax. Additionally, the … action. Appendix B includes our comment to an issue raised in the County’s response. …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41