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Rockville Centre Union Free School District - School District Website (S9-19-28)
… - pdf ] Audit Objective Determine whether the Rockville Centre Union Free School District (District) used its … Determine whether the Rockville Centre Union Free School District District used its resources …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were not located. Adequately manage … corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
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)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… corrective action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Lansing Central School District – Procurement (2021M-213)
… and services economically and in a manner that is in the best interests of taxpayers. Policies and procedures were … goods and services. Officials did not seek competition for insurance coverage totaling $232,624 or for four of six … during our 14-month audit period. Officials used the same insurance provider for about 20 years and each of the four …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… records of receipts and disbursements be maintained by the student activity treasurer for each club. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityCity of Olean – Budget Review (B1-15-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… records and reports, prepare bank reconciliations, issue duplicate receipts and deposit collections in a timely …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… for compliance with policies, and approve requests in advance. Keep costs for meals provided at meetings within … B includes our comment on an issue BOCES officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesVillage of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials properly approved, monitored and … Determine whether Village of Penn Yan Village officials properly approved monitored and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Port Ewen Fire District – Financial Management (2024M-157)
… Determine whether the Port Ewen Fire Districts District Board of Fire Commissioners Board properly managed the Districts financial operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Lewis County – Purchase Cards (2024M-41)
… system that showed the department heads’ approval prior to the purchases being made. Although the County’s … risk. Key Recommendations Approve online purchases prior to the purchases being made. Obtain verbal/written quotes, … procurement policy. Do not allow the purchase card vendor to directly withdraw monthly payments from the County’s bank …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and maintained … Determine whether the Village of Riverside Village ClerkTreasurers prepared and maintained …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Town of Chesterfield – Town Clerk (2024M-110)
… – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … Determine whether the Town of Chesterfield Town Town Clerk Clerk properly recorded …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… Preparatory Academy Charter School (School) credit card charges were properly approved, adequately supported and for School purposes. Key Findings Credit card charges we reviewed were not properly approved or … show they were for a valid School purpose . When credit card charges are not reviewed in a timely manner or …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71City of Yonkers – Budget Review (B6-14-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current … 2014. Chapter 55 of the Laws of 2014 requires the City to submit their proposed budgets for the next fiscal year to the …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13City of Olean – Budget Review (B1-14-1)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Town of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
Town of Cameron Justice Court and Town Supervisors Records and Reports 2015M17
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mVillage of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the tentative budget for the general, electric, library, and parking funds …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8