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Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… As a result, collections were not recorded and deposited in a timely manner, and unsupported disbursements were … One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which … Ensure that all ECA activity is performed and recorded in compliance with the Board-adopted policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Montauk Union Free School District – Information Technology (2022M-137)
… to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137Brentwood Union Free School District – Information Technology (2023M-83)
… complete report – pdf] Audit Objective Determine whether the Brentwood Union Free School District (District) Board of Education (Board) and officials ensured computerized data … user accounts, provide IT security awareness training as required by a Board-adopted policy or implement an IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/brentwood-union-free-school-district-information-technology-2023m-83Town of Lockport – Justice Court (2018M-36)
… New York State Department of Motor Vehicles (DMV) pending ticket report and the Court’s balance due report were … Ensure accurate accountability analyses are prepared on a monthly basis. All cash on hand and on deposit in the … bail when a defendant fails to appear in Court. Ensure ticket dispositions are properly reported to the DMV in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Town of Patterson – Justice Court Operations (2020M-63)
… for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The Court clerks did not return unclaimed exonerated bail totaling $16,287 to the known … Program. Key Recommendations Review unidentified bail funds and identify to whom they should be paid. Make a good …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… (IRS) or the Officers and members as required, and did not have a system for recording all receipts and disbursements. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Cayuga County Community College – Information Technology (2013M-291)
… Information Technology for the period September 1, 2011 through August 27, 2013. Background The Cayuga County … and a student trustee. Key Findings The College does not have a complete, centralized and up-to-date inventory … that was not for a legitimate business purpose and was not in compliance with the College’s acceptable use policy. Key …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… August 9, 2024. The Clerk-Treasurers did not file periodic payroll reports or remit withholdings timely to the Internal …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over selected … Clinton Fire District in the Town of Clinton, Dutchess County. The Department has 43 volunteer members and the … Treasurer did not file IRS Form 990 to the United States Treasury Department, as required by May 15 each year, or an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Town officers and employees who receive or disburse moneys on behalf of the Town. …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Connetquot Public Library – Cash Disbursements (2017M-125)
Connetquot Public Library Cash Disbursements 2017M125
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125City of Batavia – Business Improvement District (2017M-283)
… of Audit The purpose of our audit was to determine whether City officials properly accounted for and monitored the Business Improvement District’s (BID) financial operations for the period April 1, 2015 through September 14, 2017. Background The City of Batavia is located in Genesee County. The City has …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… such as date inventoried and purchased, and did not show all devices assigned to employees. One Board member had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… of our audit was to evaluate the financial activity in BOCES’ special aid fund for the period July 1, 2013 … which is used to account for and report programs supported in whole or in part by specific revenue sources, totaled approximately …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Village of Frankfort – User Charges (2014M-117)
… recorded and deposited for the period June 1, 2012 through January 30, 2014. Background The Village of Frankfort is located in the Town of Frankfort in Herkimer County and has a … by user charges. Key Findings Village officials have not adequately segregated the duties of billing, collecting …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Town of Mohawk – Records and Reports (2013M-113)
… 31, 2012. Background The Town of Mohawk is located in Montgomery County and has approximately 3,800 residents. … adjusting journal entries) are accurately recorded in the accounting records, within the correct fund to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113City of Olean – Budget Review (B1-13-2)
… accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all … in the general fund budget, rather than transferring the funds to the capital projects account. …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting for leave time and separation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationTown of New Albion – Justice Court Operations (2014M-161)
… 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has a population of 1,972 … errors and omissions would not be detected and corrected in a timely manner. We reviewed 790 receipts totaling more … late and a check that was substituted for $53 collected in cash. Key Recommendations Prepare a monthly accountability …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161