Search
Pembroke Central School District - Investment Program (2023M-130)
… with written investment program procedures. Consider all four objectives of a comprehensive investment program - …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Town of Throop – Highway Department (2021M-115)
… Determine whether the Town of Throop (Town) Board (Board) and the Highway Superintendent (Superintendent) provided … financial activities. Key Findings The Board and Superintendent did not provide adequate oversight of the Department’s financial activities. The Board and Superintendent did not: Prior to 2021, agree, in …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Town of Byron – Procurement (2024M-11)
… purchased during our audit period. Did not obtain quotes or request proposals in accordance with the Town’s … $68,103. Did not use request for proposals (RFPs) or another competitive process to procure services from seven …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Village of Stamford – Claims Audit (2022M-197)
… procurement policy. Five claims totaling $1,334 included food and alcohol purchases. One claim totaling $700 did not … receipt and did not follow procurement guidelines. Six claims totaling $637 did not have appropriate support, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… As a result, BOCES officials did not transparently fund capital expenditures and instead utilized more than $2.5 … these expenditures. Key Recommendations Transparently fund capital expenditures. Ensure that all surplus funds are …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mMorris Central School District – Fund Balance Management (2023M-47)
… pdf] Audit Objective Determine whether the Morris Central School District (District) Board of Education (Board) and … audit Morris school fund balance management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Saratoga Springs City School District – Procurement (2023M-25)
… process when others use his signature. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Town of Chili - Financial Management and Cash Receipts (2019M-167)
… detailed reserve plan that included the need and optimal funding level for each reserve. Town department procedures … our comments on issues raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… fund balance, the Board increased the tax levy by a total of $4.4 million from 2014-15 to 2017-18. Three teachers were … by a collective bargaining agreement (CBA), employment contract or Board resolution and one teacher reviewed and … comments on the issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollDalton-Nunda Central School District – Financial Management (2020M-92)
… exceeded the statutory limit by more than $1.3 million or 8 percentage points and two general fund reserves were … with our recommendations and indicated they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Village of Fort Plain – Leave Benefits (2020M-101)
… Officials did not accurately maintain employee leave records. Leave used and compensatory time (comp time) earned … was not always properly recorded or supported by Village records. 133 hours of accrued comp time, valued at … over is supported by time and attendance records and leave request forms. Update the employee benefits policy (policy) …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Center Moriches Union Free School District – Payroll (2024M-155)
… events totaling $14,190 due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no games scheduled. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Hyde Park Fire and Water District – Procurement (2025M-31)
… a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate that the District … bidding requirements and the Policy when making purchases, or maintain documentation when using an exception to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Village of Catskill – Accounting Records and Reports (2024M-66)
… accounting records and did not provide timely, accurate or adequate reports to the Village Board (Board).As a result, … operations was reduced, and the risk that unauthorized or inappropriate transactions could occur and go undetected … As a result, there is a greater risk that errors and/or irregularities could occur. Properly account for three …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Volney – Financial Operations Oversight (2024M-93)
… as required by New York State Town Law (Town Law), Section 123. As a result, the Board was unable to monitor the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93City of Rensselaer – Accounting Records and Reports (2023M-26)
… and transactions were not entered in a timely manner. Bank reconciliations were not prepared in a timely manner or … discrepancies, including a variance where the reconciled bank balance for one bank account was $2.9 million less than the accounting …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Madison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… maintain a complete and accurate master list of businesses with weighing and measuring devices that require inspection. … Recommendations Perform required testing in accordance with New York State Department of Agriculture and Markets … price accuracy testing. County officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… Measures Division (Division) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key Findings The Assistant Director of Weights and Measures (Assistant Director) did not complete …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… Objective Determine whether the Niagara County (County) Department of Weights and Measures (Department) completed required … Determine whether the Niagara County County Department of Weights and Measures Department completed …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6