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City of Lockport – Independent Audit Services (2014M-238)

… in several areas and determined that the City’s accounting records were in poor condition, which the certified public … and evaluate the CPA firm’s work. The City’s accounting records contained significant discrepancies. Key … oversee the independent audit. Ensure that the accounting records are accurate, complete and timely and that they …

https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238

West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)

… The treasurer did not maintain complete and accurate records to account for all of the Company’s financial … The Board did not perform an annual audit of the Company’s records and reports. Key Recommendations Ensure that Company … entities as required. Annually audit the Treasurer’s records. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016m

Sag Harbor Union Free School District – Child Care Program (2016M-211)

… how past due accounts are to be collected or the records to be maintained. The Director did not maintain a … applications for reduced rates and the type and form of records to be maintained. Maintain detailed records for each family, including a completed registration …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… advisors were not provided. The student treasurers’ records were lacking one or more of the following items: … trained and maintain adequate and appropriate accounting records. Ensure that all extra-classroom activity fund cash … that student treasurers maintain appropriate accounting records for all receipts. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

Town of Bombay – Justice Court Operations (2015M-208)

… cash receipts, and did not compare manual cash receipt records to the bank deposits. Accurate and complete bail records were not maintained and bank reconciliations and … and compare deposit amounts to manual cash receipt records to ensure that all collections are deposited in a …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208

Village of Painted Post – Board Oversight (2017M-92)

… or provide for annual audits of the Clerk-Treasurer’s records and reports as required by law. Key Recommendations … centralize the maintenance of leave and compensatory time records. Review the Treasurer’s monthly reports and use them … of the Treasurer’s annual financial report and supporting records or engage the services of a public accountant to …

https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92

Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)

… and personnel policy and written procedures for time records, processing payroll, maintaining leave accruals and … and designate who is responsible for keeping time records, approving leave time, processing payroll, remitting … withholdings, distributing paychecks and keeping personnel records. Require the use of leave request forms for both …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14

Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)

… internal controls over Court operations and the Justices’ records and reports and found that the duties were not … evidence that annual audits of the Justices’ books and records were conducted. The Justices did not always enforce … in a timely manner. Perform a thorough audit of the Court records on an annual basis. Contact the Office of Court …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208

Village of Port Jefferson – Justice Court Operations (2020M-56)

… errors and irregularities were found in the Court’s records: The Senior Court Clerk’s duties were not properly segregated. Bank records provided by the Senior Court Clerk to the … accounts for all tickets, and that it reconciles its records with the Court’s. Village officials agreed with our …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56

Garrison Union Free School District – Information Technology (2023M-127)

… established physical controls and maintained inventory records for information technology (IT) equipment, and … controls, maintain complete and accurate inventory records for IT equipment or develop an IT contingency plan. … Maintain complete, accurate and up-to-date inventory records. Develop and adopt a comprehensive written IT …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127

Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)

… activities were not properly recorded or reviewed, and records were not always maintained, which limited accountability. In addition, users could delete records from the financial system, and employee collection … and cash is safeguarded. Restrict users’ access to delete records in the financial system and from creating rentals for …

https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6

Rondout Valley Central School District – Fixed Assets (2023M-36)

… approval. Key Recommendations Maintain accurate inventory records. Ensure fixed assets are tagged and are in the … stated that the valuations included in their inventory records corresponding to the musical instruments represented … to a lack of proper asset tags and incomplete inventory records. …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36

Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)

… certiorari judgments were adequately tracked. Reliable records were maintained, such as a complete and accurate … by District policy. Without adequate and reliable records and reporting, the Board and District officials have … Develop procedures to ensure adequate and reliable records to support the amounts in the tax certiorari reserve …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163

Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)

… ensure student treasurers maintained complete and accurate records of financial activities. The central treasurer did … checks as appropriate, maintain independent accounting records and retain supporting records for financial activities. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024m

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

… decisions. Complete, accurate and reliable accounting records were not maintained. For example, the December 31, … differed from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary … the Treasurer maintained complete and accurate accounting records. Request or receive regular financial reports. Ensure …

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

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