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Sandy Creek Central School District – Reserve Management (2023M-43)
… the Sandy Creek Central School District (District) Board of Education (Board) and District officials properly managed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43Attica Central School District – Financial Management (2022M-103)
… to fund operations. Overestimated budgetary appropriations by an annual average of $2 . 7 million (10 percent). …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Pleasantville Union Free School District – Claims Auditing (2022M-136)
… $122,184 were not properly audited or did not comply with the District’s procurement policy. The claims auditor … valid District purchases Were billed correctly Complied with the District’s procurement policy For professional … and approved before payment. District officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Village of Brookville – Board Oversight (2015M-45)
… population of approximately 3,400. The Village is governed by an elected five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Town of Marathon – Claims Audit Process (2022M-124)
… in fuel costs if they had been able to use the New York State Office of General Services contract pricing option. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Tioga Fire District – Board Oversight (2022M-170)
… Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not always provide adequate oversight of District financial activities and did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andAssessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018
… Vehicle Safety Responsibility Act (collectively, Acts) for the four State Fiscal Years ended March 31, 2018. About … they might injure or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the Department is responsible for tracking its expenses of administering the Acts, and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleHarford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … Complete monthly bank reconciliations and budget-to-actual reports. … Harford Fire District Records and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… over the billing and collection of ambulance service fees for the period of January 1, 2012 through September 30, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 were approximately $1.3 million. Key Findings The Board did not properly authorize salaries and benefits for all Town officers and employees. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Clarence Fire District – Purchasing (2016M-297)
Clarence Fire District Purchasing 2016M297
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Victor Central School District - Financial Management (2019M-62)
… circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted year-end transfers to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Town of Brant – Justice Court (2014M-180)
… properly. The Justices did not always report and remit funds to the Justice Court Fund (JCF) in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Greenville – Tax Collector (2020M-81)
… outstanding bank balance, properly account for all money received, and ensure that all collections are remitted to appropriate parties. Retain all supporting documentation for payments received and …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Hammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit interest rate quotes. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63Village of Elmira Heights – Claims Auditing (2024M-44)
… to the claims to help ensure competition is sought in accordance with the Village’s procurement policy. Village …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Accounts Payable Advisory No. 22
… purchase goods and/or services on an agency contract or Master Contract must reference the contract on the voucher … referencing a purchase order associated with an agency or Master contract or (2) referencing the Master Contract ID on the voucher. Properly referencing the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberSCAM ALERT
… to Retirement Online , aimed to trick users and capture login credentials. First and foremost, we assure you your …
https://www.osc.ny.gov/retirement/scam-alertNY Full-Time Equivalent Employees Dashboard
… reflect the total of salaried and hourly employees that are active or on leave with pay during a representative pay period, such that part-time employees are counted based on the number of hours worked. For example, … at 50 percent time would also equal one FTE. These figures are based on regular hours worked and do not include …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardMonroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… totaling $99,308 were paid prior to audit and approval by the claims auditor. 166 charges totaling $35,927 did not …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156