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Oppenheim-Ephratah Central School District – Business Office Operations (2013M-70)
… year are approximately $8.4 million, funded primarily with real property taxes and State aid. Key Finding The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/oppenheim-ephratah-central-school-district-business-office-operationsLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s transportation … The Lockport City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andHolland Patent Central School District – Fuel Inventory (2023M-141)
… during our test period by sharing Personal Identification Numbers (PINs) and/ or vehicle fobs to fuel buses. This …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Town of Ithaca – Information Technology (2017M-52)
… password security, wireless security, mobile computing and storage devices or online banking. Town employees did not … password security, wireless security, mobile computing and storage devices and online banking. Require that all staff …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Town of Dix – Supervisor’s Control of Cash (2022M-57)
… banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the Town and paid $126 of …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… Union Free School District’s (District) health insurance buyout program is cost-effective. Key Findings Although the District’s health insurance buyout program is generally cost-effective, the … unions and individuals to exclude eligibility for health insurance buyouts to employees covered by the District’s same …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsMarion Central School District – Procurement (2022M-3)
… School District (District) officials procured goods and services in accordance with the procurement policies and … economical manner. Key Recommendations Ensure goods and services are competitively procured, when required. Establish … School District District officials procured goods and services in accordance with the procurement policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… totaling $121,928 was competitively bid. Obtain minimum required quotes for eight purchases totaling $106,212. The … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Town of Duanesburg – Financial Records and Reports (2020M-116)
… cash balances were overstated by about $3 million as of December 31, 2019. Bank reconciliations were not … performed. The Town Board (Board) did not always receive financial reports and reports it received were not accurate. … the Board’s ability to monitor the Town’s financial affairs, accurately assess the Town’s financial condition and …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mU-Crest Fire District #4 – Travel Expenditures (2017M-35)
… could have saved up to $12,800 if discounted conference hotel rates were used when available. Key Recommendations … than the GSA rates. Plan conference travel, including hotel reservations, in advance to obtain the best possible …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Cambria Housing Authority – Financial Management (2015M-316)
… supported and for proper Authority purposes, and if tenants’ income was verified on an annual basis for the … 2015. Background The Cambria Housing Authority is located in the Town of Cambria in Niagara County. The Authority, … it always conducted an annual income recertification for tenants. Key Recommendations Audit all claims prior to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… complete report - pdf] Audit Objective Determine whether Department officials ensured financial activities were … to adequately account for all collections received by the Department and ensure deposits are made timely and intact (in … and records are annually audited when required by law. Department officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mManchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… (District) officials properly and transparently used capital project resources. Key Findings Officials did not properly or transparently use capital project resources. As a result, voters were not … more than $1 million. Key Recommendations Present future capital project plans transparently to voters. Competitively …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexPiseco Common School District – Authorized Investments (2023M-172)
… not invest in accordance with statutory requirements. As a result, District investments were at an increased risk of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172DiNapoli Statement on the Passing of His Father Nicholas DiNapoli
… p.m. and 7:00-9:30 p.m. at the Roslyn Heights Funeral Home, 75 Mineola Ave., Roslyn Heights, NY. The funeral is … the funeral. Donations may be made in his name to: Hospice Care Network, 99 Sunnyside Blvd. Woodbury, NY 11797. As we …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-statement-passing-his-father-nicholas-dinapoliTruxton Fire District – Board Oversight (2022M-123)
… checks and maintaining the accounting records. Audit all District claims prior to payment and conduct an annual … manner, routinely review the Treasurer’s work and audit all claims before payment. District officials did not provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… BOCES purposes. Key Findings BOCES officials did not ensure that all credit card charges were properly … did not ensure that credit card charges were reconciled to receipts in a timely manner and audited, as required, … the claims auditor. 166 charges totaling $35,927 did not have adequate support including a specific BOCES purpose. 97 …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Village of Elmira Heights – Claims Auditing (2024M-44)
… 11 claims totaling $34,987 lacked evidence that verbal or written quotes were obtained as required by the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Cayuga County - Procurement and Claims Audit (2018M-274)
… whether County officials procured goods and services in accordance with the procurement policy and statutory … whether County officials procured goods and services in accordance with the procurement policy and statutory …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274