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Long Lake Central School District – Capital Project (2021M-183)
Determine whether Long Lake Central School District District officials properly established authorized contracts and claims monitored and accounted for its 2021 capital project project
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Copiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… Monroe No. 1 Board of Cooperative Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for appropriate BOCES purposes. Key Findings BOCES officials did not ensure that all credit card charges … Monroe No 1 Board of Cooperative Educational Services BOCES officials ensured credit card charges were properly …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… Audit Objective Determine whether the Caledonia Joint Fire District (District) Board of Fire Commissioners (Board) and District officials properly … Determine whether the Caledonia Joint Fire District District Board of Fire Commissioners Board and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Town of Poestenkill – Credit Card Purchases (2024M-34)
… an investigation was commenced. The Assistant was arrested in March 2023 and pleaded guilty to a Class A …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… card charges totaling $168,831 and determined that 538 charges totaling $156,982 had one or more exceptions: …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Town of Walton – Incompatible Duties (2016M-309)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s appointment of a bookkeeper and … million. Key Findings The Supervisor appointed the Clerk to act as his bookkeeper; however, the New York State … of the Town, or engage an independent public accountant to do so. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Salem – Financial Management (2015M-295)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting practices for the period January 1, 2013 through June 30, 2015. … million. Key Findings The Board consistently budgeted to appropriate more fund balance in the town-wide general …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Town of Rensselaerville – Claims Auditing (2016M-244)
… Purpose of Audit The purpose of our audit was to examine the review the Town’s claims audit process for the period January 1, 2015 through May 31, 2016. … The Board established an effective claims auditing process to ensure that claims were properly audited before payment …
https://www.osc.ny.gov/local-government/audits/town/2016/10/07/town-rensselaerville-claims-auditing-2016m-244Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… Purpose of Audit The purpose of our audit was to review the Town’s employee compensation and benefits transactions for the period January 1, 2014 through January 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2014 totaled approximately $37.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of Burke – Fiscal Oversight (2016M-277)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial operations for the period January 1, 2015 through June 30, 2016. … with the State Office of General Services (OGS) to receive State contract pricing for diesel and heating fuel …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Purpose of Audit The purpose of our audit was to examine the former Clerk’s records and financial practices … departments. Key Recommendations Take appropriate action to recover any moneys due the Town. Ensure that the Clerk … The purpose of our audit was to examine the former Clerks records and financial practices …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Union Fire Company #2 Inc. – Financial Operations (2012M-205)
… Background The Union Fire Company #2, Inc. is a volunteer organization located in the Village of Ballston Spa, Saratoga …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Ulster County – Court and Trust Funds (2014M-352)
… examine controls over the County’s court and trust funds for the period January 1, 2013 through January 1, 2014. … and then delivered to the County Commissioner of Finance for safekeeping, such as surplus moneys from foreclosures and … funds from estates are entrusted to the Commissioner for safekeeping by order of the Surrogate’s Court. Key …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… total of 137 electronic fund transfers totaling $494,817 out of the Library’s general checking account during our … to perform or initiate electronic transfers of funds out of the Library’s general checking account. Ensure that …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts … adequate internal controls over the cash receipt process to ensure that all cash collections are properly recorded and … included policies and procedures that provided guidance to Library staff involved in the cash collection process for …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Middlefield – Budgeting (2015M-109)
… regarding adopting, monitoring and controlling the budgets for the period January 1, 2013 through January 6, 2015. … revenues, such as fund balance, as a financing source for recurring expenditures. Perform timely budget transfers … regarding adopting monitoring and controlling the budgets for the period January 1 2013 through J …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Mamakating – Records and Reports (2015M-164)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s recorded and reported financial transactions for … The purpose of our audit was to evaluate the Towns recorded and reported financial transactions for …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Town of Springport – Financial Management (2014M-329)
… of our audit was to review the Town’s financial management and budgeting practices for the period January 1, 2012 … The Town of Springport is located in Cayuga County and has a population of approximately 2,400. The Town is … building reserve fund. The Board underestimated revenues and overestimated expenditures for the town-wide general …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Wright – Financial Operations (2014M-277)
… June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population of approximately … Board did not perform an annual audit of the Supervisor’s books and records. Key Recommendations Adopt realistic … compliance. Perform an annual audit of the Supervisor’s books and records. …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277