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West Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods … 21 claims totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education … directly to the Board, did not note exceptions on the warrant and did not include all exceptions on her monthly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62DiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… The legislation (A.10219/S.9410) was sponsored by Senator Luis Sepúlveda and Assemblymember John T. McDonald … into the hands of their rightful owners. “I want to thank Senator Sepúlveda and Assemblymember McDonald for their …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyLindenhurst Union Free School District – Collections (2024M-24)
… were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 and 26 days after …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Town of Harpersfield – Claims Auditing (2024M-71)
… abstract of unaudited claims each month and approved the abstracts for payment. However, the abstracts did not contain sufficient details or itemization …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-harpersfield-claims-auditing-2024m-71Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… can be lost, stolen or misused, potentially resulting in unauthorized building access. BOCES officials: Did not … individual badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingWyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… required by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML).As a result, consumers are at increased … with New York State Department of Agriculture and Markets regulations and AML. Maintain a complete inventory of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… School District is located in the Towns of Ausable, Black Brook, Peru, Plattsburgh, Saranac and Schuyler Falls in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurate for the … written procedures documenting the type of records to be maintained or guidelines for using, approving, … leave accruals. The District allowed 10-month employees to accrue five days of personal leave instead of the four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… component districts educate approximately 93,000 students in the western area of Suffolk County. BOCES is governed by a … Key Recommendations Ensure that budget transfers in excess of $25,000 are presented to the Board for approval …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andTown of Plymouth – Employee Benefits (2023M-176)
… Department (department) leave and properly paid separation payments. Key Findings Officials did not accurately record department leave or properly pay separation payments. As a result, of the 14 employees we reviewed, … review and approve all unused leave and separation payments to ensure that accruals are accurately calculated, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176East Moriches Union Free School District -- Budget Review (B7-16-3)
… Purpose of Budget Review The purpose of our budget review was to provide an … independent evaluation of the District’s proposed budget for the 2016-17 fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Yonkers City School District – Fixed Assets (2015M-229)
… list and 20 that were recorded as disposed of did not have disposal request forms from the departments responsible for … report, maintain accurate asset lists and ensure that all disposal request forms are submitted to the District office. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Columbia County – Court and Trust Funds (2014M-353)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Train On-Time Performance (Follow-up)
… two recommendations included in our initial report, Train On-Time Performance ( 2014-S-56 ). Background Our prior audit … calendar years 2013 and 2014, Subways’ reports show actual On-Time Performance (OTP) was well below the goal of 91.9 … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followOversight of Grants (Follow-Up)
… issues. Key Recommendations Officials are given 30 days after the issuance of the follow-up review to provide …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followNeptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… [read complete report – pdf] Audit Objective Determine whether the Neptune Hose … not processed in accordance with the Company’s accounting manual. These disbursements had one or more issues, such as … Key Recommendations Adhere to the Company’s accounting manual. Ensure all disbursements are adequately supported …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mTown of Cobleskill – Budgeting (2023M-138)
… complete report – pdf] Audit Objective Determine whether the Town of Cobleskill (Town) Town Board (Board) developed realistic budgets. Key Findings The Board did not develop realistic budgets. Budgeted … Determine whether the Town of Cobleskill Town Town Board Board developed …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… report – pdf] Audit Objective Determine whether Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key Findings The Town Board (Board) did not … seek competition for purchases or avoid conflicts of interest. As a result, goods and services may not have …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… $215,868 more than the amount the former chief was owed for unused leave accruals upon separating from service absent …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58