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Amani Public Charter School – Purchasing and Claims Approval (2025M-11)

… [read complete report – pdf] Audit Objective Determine whether the Amani … competition for 18 purchases totaling $543,474 out of a sample of 21 (86 percent) totaling $763,413 required by School policy to be competitively purchased. Credit card charges were not supported by documentation, …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11

Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)

… For example: Town officials did not seek competition or maintain supporting documentation for 28 purchases … did not have supporting documentation such as receipts or itemized invoices. Key Recommendations Ensure compliance …

https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150

Fairview Fire District – Procurement and Claims Audit (2025M-75)

… support that the District procured a $1.2 million ladder truck in the most cost-effective manner. Did not seek …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75

Campbell-Savona Central School District – Student State Aid (2024M-79)

… be claimed, including: $30,826 if submitted prior to June 30, 2024. Although District officials told us they intended to … is no longer eligible. $10,114 if submitted prior to June 30, 2025. Because District officials did not provide …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79

Village of Lake George – Records and Reports (2024M-82)

… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate … Determine whether the Village of Lake George Village Treasurer maintained complete accurate …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82

Sherman Central School District – Claims Audit (2024M-92)

… the Board of Education’s (Board) minimum qualifications for the position, was not provided the District’s policies … audit all claims prior to payment. According to a District official, historically the Board appoints one of the … agreed with our findings and recommendations and indicated they will initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92

Oakfield-Alabama Central School District – Procurement (2024M-103)

… Objective Determine whether the Oakfield-Alabama Central School District (District) officials complied with New York … Determine whether the OakfieldAlabama Central School District District officials complied with New York …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials … properly plan for the District’s long-term financial and capital needs, which inhibited the Board and officials from … managing finances and addressing future operating and capital needs. In addition, the Board’s ability to assess the …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)

… [read complete report – pdf] Audit Objective Determine whether the Town of … duties and did not monitor the work performed by the firm he improperly contracted with to act as Director of … of journal entries were recorded and approved by the firm without the Supervisor’s review or oversight. The …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32

Orange 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-s9-24-5

Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)

… protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. Key Findings … protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. As a result, … protections by helping to ensure the accuracy of retail prices and weighing and measuring devices …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024

Cuddebackville Fire District – Board Oversight (2024M-94)

… audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete the 2020 audit and has possession of the … and took no action, until our audit, to follow up with the CPA. Ensure the required Annual Financial Reports (AFRs) for …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94

Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)

… in Cattaraugus County. The Company, which is governed by a seven-member Board of Directors per its bylaws, provides … be provided and investigate all transactions conducted by the Club Treasurer. Ensure that the Company Treasurer’s …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014m

Killawog Fire District – Controls Over Financial Operations (2013M-111)

… to ensure that financial activity was properly recorded and reported and to safeguard District moneys. Background The District is a district corporation of the State, distinct and separate from the Town of Lisle and located in Broome … to ensure that financial activity was properly recorded and reporte …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111

City of Newburgh – Budget Review (B6-14-25)

… and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25

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