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Town of Danby – Claims Processing and Procurement (2022M-127)
… Board (Board) sought competition when procuring goods and services and audited claims prior to payment. Key Findings The Board did not … Town Board Board sought competition when procuring goods and services and audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… complete and accurate accounting records and reports to allow the Town Board (Board) and department heads to monitor finances and prepare adequate budgets. Key … maintain timely, complete and accurate accounting records to allow the Board and department heads to monitor finances …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Village of Port Jefferson – Justice Court Operations (2020M-56)
… until 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to outside law enforcement for review. Key Recommendations The Justices should provide … The Board should ensure that code enforcement accounts for all tickets, and that it reconciles its records with the …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… Ensure claims are supported, audited and approved prior to payment and monitor the Treasurer’s work. Obtain an annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… report – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper oversight of disbursements and filed the annual update documents (AUDs) … Findings The Supervisor did not provide proper oversight of disbursements or ensure the required AUDs were filed with …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41City of Newburgh – Budget Review (B6-15-24)
… are settled. The City’s proposed budget complies with the tax levy limit. Key Recommendations Adjust the appropriation …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24William Floyd Union Free School District – Payroll (2016M-165)
… Background The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The … operates eight schools with approximately 8,700 students, is governed by an elected seven-member Board of Education. … not have adequate procedures in place to ensure overtime is preapproved, and District officials generally did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Williamsville Central School District – Financial Management (2016M-274)
… through June 3, 2016. Background The Williamsville Central School District is located in the Towns of Amherst, Clarence … Williamsville Central School District Financial Management 2016M274 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Sag Harbor Union Free School District – Child Care Program (2016M-211)
… review the District’s oversight of its child care program for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $37.6 … specifying an official fee schedule, who is eligible for financial assistance, how past due accounts are to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… job responsibilities. Adopt, distribute and periodically test and update a comprehensive disaster recovery plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of written policies and procedures for … and pled guilty to stealing $6,982 from the District on January 6, 2022. She was sentenced to pay full restitution …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… $117,720 without competition. Did not secure access to the fuel pumps or maintain records for fuel usage or … the Town’s fuel tanks without a key fob or other control to ensure only Town employees used the fuel for Town … business. Because officials did not establish controls to safeguard the Town’s fuel, Town officials cannot ensure …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Town of Hurley – Transfer Station Collections (2024M-132)
… [read complete report – pdf] Audit Objective Determine whether transfer station … 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 …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Miller Place Fire District – Credit Cards (2024M-58)
… we reviewed: 86 charges totaling $40,198 were accompanied by purchase orders that lacked a detailed description of the … attached to the claim but were approved for payment by the Board. Commissioners approved and audited their own … totaling $10,005 had purchase orders that were approved by the District official making the purchase. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Village of Sloan – Clerk-Treasurer (2024M-109)
… As a result, the Board may have made financial decisions with inaccurate and out-of-date financial information. … Treasurer’s financial procedures. Village officials agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Rye City School District – Payroll (2024M-2)
… officials paid overtime without knowing why the additional payroll costs were incurred. Improperly paid an employee …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… work performed by the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and … Monthly financial reports were not generated and provided to the Town Board (Board) and bank reconciliations were not … of the Town’s resources by granting unrestricted access to the financial system and online banking to a third party …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Cuddebackville Fire District – Board Oversight (2024M-94)
… claims. As a result, the Board hindered their ability to make informed financial decisions. Complete, accurate and … reports. Ensure claims were properly audited prior to payment. Conduct required annual 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 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94City of Salamanca – Employee Benefits (2023M-96)
… consult with the City attorney to seek recovery of these funds, as appropriate. City officials agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96