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Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… officials generally agreed with our recommendations and have initiated or indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101College at Cortland – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured … was sentenced in February 2024.He paid full restitution of nearly $11,000 and was barred from seeking public office … Determine whether the Town of Throop Town Supervisor and Town Board Board ensured cash …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… segregated. Employees were allowed personal use of Town rentals at no charge, resulting in a loss of collectible Town … delete records in the financial system and from creating rentals for themselves. Town officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the … Determine whether the Gates Fire District District Board of Fire Commissioners Board and officials properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Rye City School District – Payroll (2024M-2)
… are not being made aware of what the District expects to incur in overtime costs and the budgets are not … regarding overtime. We analyzed the overtime paid to 15 employees with the highest overtime charges for their … in overtime wages without proper supporting documentation to determine the purpose of the overtime worked. Therefore, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Port Jervis City School District – Financial Condition (2022M-152)
… effectively manage the District’s financial condition. As a result, the District levied more taxes than needed to fund … generate another operating surplus of approximately $9.3 million in 2021-22 and will not need to use $903,000 in … fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… officials properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: Aggregate 31 change orders, totaling over $860,000 that were for the same …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Village of Hempstead – Budget Review (B7-16-4)
… year. Key Findings Based on the results of our review, we found the significant revenue and expenditure projections …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … did not monitor or update the database the Department used to maintain the master list of businesses with weighing and … of 19 consumer complaints did not include documentation to show the results of the Department’s investigation. In …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Village of Suffern – Budget Review (B25-6-4)
… budget for the next succeeding fiscal year. Key Findings We found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Hurley – Transfer Station Collections (2024M-132)
… without detection. For example: The amount of municipal waste collected, as recorded by the transfer station, was 238 … $51,800 less in fees than it should have for the collected waste. Over a more than two-year period, the former transfer … inadequate policies and developed written transfer station collection procedures that did not address segregation of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Fairview Fire District – Financial Operations (2024M-138)
… financial operations and were not transparent. As a result, there was limited assurance the information used by … informed decisions relating to District operations. As a result: The Board improperly assigned the duties of the … on formal Board actions and were not made available for public review in a timely manner. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Leicester – Financial Management (2025M-2)
… the water fund had a deficit fund balance of $80,597. We project that the Town will have small operating surpluses in … estimate revenues and appropriations in the 2025 budget, which will likely result in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 percent) totaling $763,413 required by School … not approve, and the Board Treasurer did not review any of the 35 charges tested, totaling $9,126.Also 28 out of 35 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Town of Albion – Supervisor’s Records and Reports (2024M-111)
… information to manage the Town’s financial operations. We determined that: The Supervisor did not maintain a …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Campbell-Savona Central School District – Student State Aid (2024M-79)
… New York State (State) aid for special education and homeless students. Key Findings District officials did not … $65,953 in potential State aid for special education and homeless students, including $29,939 of potential aid the … was not properly claimed for five students classified as homeless. During our audit, we notified District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… prior audit ( Payroll and Reserve Funds - 2016M-242) that we released publicly in September 2016. The annual report of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Village of Lake George – Records and Reports (2024M-82)
… oversight of the maintenance of the accounting records. As a result, the Village’s financial condition was not properly … balances did not agree with general ledger cash balances for 19 of the 28 bank reconciliations we prepared. The Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Miller Place Fire District – Credit Cards (2024M-58)
… – pdf] Audit Objective Determine whether the Miller Place Fire District (District) Board of Fire Commissioners … Determine whether the Miller Place Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58