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Village of Belle Terre – Audit of Claims (2013M-87)

… claims. Background The Village of Belle Terre is located in the Town of Brookhaven in Suffolk County. The Village is governed by a Board of …

https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87

Town of Lewisboro – Financial Condition (2014M-309)

… through June 30, 2014. Background The Town of Lewisboro is located in Westchester County and has a population of approximately 12,400. The Town, which is governed by a Town Board, operates one water district and …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309

Town of Cornwall – Financial Condition (2014M-123)

… through December 31, 2013. Background The Town of Cornwall is located in Orange County and has a population of approximately 12,600. The Town is governed by an elected five-member Town Board. Budgeted …

https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123

Town of Knox – Internal Controls Over Payroll (2014M-35)

… August 31, 2013. Background The Town of Knox is located in Albany County and is governed by an elected five-member Town …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35

Town of Hillsdale – Justice Court Operations (2014M-312)

… Justices and clerk did not perform bank reconciliations or accountability analyses. Key Recommendations Prepare monthly bank reconciliations and accountability analyses and review the accuracy of the …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312

Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)

… determine if the Town established internal controls over water billing and collections for the period of January 1, 2012 through August 31, 2013. … appropriations for 2013 totaled $2.1 million. Key Findings Water billing and collection duties were not fully segregated …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28

Town of Croghan – Financial Management (2014M-340)

… 2013 through May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. The Town is governed by an elected five-member Town Board. Budgeted …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340

XV.6.A Split Payroll – XV. End of Year

… the payroll period. Administration Payroll Payday is the Wednesday at the end of the payroll period. Guide to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv6a-split-payroll

North Amityville Fire Company – Audit Follow-Up (2022M-163-F)

… bylaws. The elected five-member Board is responsible for managing the Company’s financial activities. Results of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-f

Buffalo United Charter School - Financial Management (2018M-197)

Determine whether the Board ensured School funds are used in the most effective and economical manner

https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197

Town of Westfield - Real Property Acquisition (2019M-119)

… the time of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119

City of Johnstown – Internal Controls Over Payroll (2015M-75)

… 1, 2014 through January 31, 2015. Background The City of Johnstown is located in Fulton County and has a population of … City of Johnstown Internal Controls Over Payroll 2015M75 …

https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75

City of Rome – Solar Power Purchase Agreements (2015M-290)

… audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, … two power purchase agreements and lease agreements with a solar company that provides solar-powered electric generating systems. Key Finding The …

https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290

South Mountain Hickory Common School District – Cash Disbursements (2016M-109)

… of Binghamton in Broome County. There are no schools in operation within the District. The District has 33 resident …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016m

Unadilla Valley Central School District – Special Education Services (2016M-47)

… our audit was to determine whether the District provided special education services in a cost-effective manner for the … $18.6 million. Key Finding District officials provided special education services to District students in a … Unadilla Valley Central School District Special Education Services 2016M47 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016m

Ulster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)

… governed by an 11-member Board of Education elected by the boards of the component districts. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasing

Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)

… review and certify payrolls prior to the transfer and release of funds to pay employees. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326

Windsor Central School District – Cafeteria Operations (2016M-130)

… Background The Windsor Central School District is located in the Towns of Colesville, Kirkwood, Sanford and Windsor in Broome County. The District, which operates four schools … funded Summer Food Service Program provider and increased in-house catering. Key Recommendations There were no …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130