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Village of Unadilla – Procurement (2022M-182)
… officials used a competitive process to procure goods and services. Key Findings Village officials did not always … that the Village obtained the most favorable terms and conditions in the best interest of its taxpayers. … subject to the procurement policy. Insurance coverage and professional services totaling $67,539. Key …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182South Jefferson Central School District – Payroll (2024M-31)
… (District) officials accurately paid employees’ salaries and wages. Audit Results We reviewed salaries and wages paid to 40 employees totaling $471,526 to determine whether salaries and wages were accurately paid. In addition, we reviewed … District officials accurately paid employees salaries and wages …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Farmingdale Union Free School District – Payroll (2024M-22)
… District (District) officials properly monitored, approved and controlled overtime. Key Findings District officials did not properly monitor, approve and control overtime. Officials also did not ensure all overtime payments were necessary and properly supported. As a result, there is a significant …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Scio Central School District – Capital Assets (2024M-45)
Determine whether Scio Central School District District officials maintained complete and accurate capital asset records
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Barker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Town of Colesville – Procurement (2023M-92)
… officials used a competitive process to procure goods and services. Key Findings Officials did not always use a competitive process when purchasing goods or services and some officials were unfamiliar with the Town’s … $170,575. Key Recommendations Comply with Board policies and statutes when procuring goods and services. Retain …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… back to January 1, 2007 to determine Board-estimated replacement costs, January 1, 2020 to analyze reserve balance … trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and the creation of a new … estimates in 2025. We estimated that the total vehicle replacement cost of these five vehicles was approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… of WCIDA’s financial and operational affairs. The Executive Director is the chief executive officer and is responsible for WCIDA’s day-to-day …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Seaford Union Free School District – Capital Assets (2024M-112)
… complete and accurate capital asset records? Audit Period July 01, 2021 – May 31, 2023. We extended the audit period to July 17, 2023 to review the District’s most recent inventory … response. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… (Town) officials properly budget for and allocate sales tax revenue? Audit Period January 1, 2020 – March 31, 2025 … are authorized to share some of their sales and use tax collections with certain local governments. The Town’s financial activities affect different tax bases because a village is located within the Town. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… The Board established an initial amount to be used from its capital reserve for the project of nearly $2.6 … Board inadequately planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization Reserve to finance additional …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Town of Seneca Falls - Information Technology (2018M-218)
… and backups. Ensure the access rights for users no longer employed are revoked. Provide security awareness training to …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … vendors, who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … to disburse funds. Transfer money to the administrator for the total amount payable in satisfaction of dental claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mTown of Benson - Disbursements (2019M-54)
… $375,916 and instead, allowed a County employee to use a stamp to affix his signature to the checks. A County employee …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Middleburgh Central School District - Information Technology (2019M-115)
… report - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data from … District officials did not adequately manage user accounts and their user permissions. For example, former employees and an unknown person had active accounts, and administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Urban Choice Charter School - Credit Card Expenditures (2019M-192)
… ensured credit card purchases were adequately supported and for appropriate purposes. Key Findings Credit card users … ensured credit card purchases were adequately supported and for appropriate purposes …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Hendrick Hudson Central School District - Financial Condition (2019M-24)
… finances to ensure fiscal stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Suffern Central School District - Financial Condition (2019M-145)
… general fund financial condition. Key Findings Over the last five years, budgeted expenditures were overestimated by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Akron Central School District - Financial Management (2018M-195)
… and District officials effectively managed the District’s general fund financial condition. Key Findings As of June 30, … and District officials effectively managed the Districts general fund financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Town of Oyster Bay - Financial Condition Management (2020M-74)
… ] Audit Objective Determine whether the Town Board (Board) and Town officials effectively managed the Town’s financial condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. Three of the …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74