Search
Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board … Municipal Law (GML), at the most favorable terms or in the best interest of District taxpayers. The Board and District … natural gas at the most favorable terms and in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Town of Webb Union Free School District – Financial Management (2022M-53)
… by approximately $974,000 from 2018-19 through 2020-21. When unused appropriated fund balance and invalid … appropriation estimates, only appropriate fund balance when needed and ensure encumbrances are for valid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Genesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… million, and officials could not demonstrate the balances in the four remaining reserves, totaling approximately … funds from school districts that may have been used in a more beneficial way for respective taxpayers. Key … action. Appendix B includes our comments on certain issues in BOCES’ response. …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… purposes, only one was properly approved. The purchasing agent: Did not approve 197 purchases totaling approximately … were obtained. Key Recommendation Require the purchasing agent to comply with the purchasing policy and approve all …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or unauthorized use. …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… $105 million paid during the audit period, we reviewed 36 disbursements totaling $7.3 million. All 36 disbursements were adequately supported and approved prior … incurred by the CPF. Key Recommendations There were no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… – pdf] Audit Objective Determine whether Town of Shelter Island (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … Determine whether Town of Shelter Island Town officials properly administered the Peconic Bay …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… appropriately monitored and approved overtime for clerical employees. Key Findings BOCES officials did not appropriately monitor and approve overtime for clerical employees. Although the audit period overlaps with … appropriately monitored and approved overtime for clerical …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key … Town officials did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. … received were deposited. Of the 40 Planning and Zoning Department fees reviewed totaling $73,732, 18 were not …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… [read complete report – pdf] Audit Objective Determine whether the Village of … and ensure all actions are documented in the Board meeting minutes. Monitor project payments to ensure the contract …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports leagues were not … The former Director awarded scholarships (i.e., waived registration fees) without any guidelines, Board oversight or …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… and certain disbursements were made without knowing what was purchased or whether the disbursements were for … policies. Sixty-two percent of the non-credit card disbursements tested totaling $276,871 and 86 percent of … $43,439 lacked both an itemized invoice or receipt and a documented School purpose. In addition, the Chief …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… Objective Determine whether Southern Westchester Board of Cooperative Educational Services (BOCES) officials secured … Determine whether Southern Westchester Board of Cooperative Educational Services BOCES officials secured …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… complete report – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper … and other interested parties’ ability to monitor the Town’s operations and financial condition. We reviewed 199 … checks. Properly sign checks; instead, a rubber signature stamp was used, which is not permitted. Review the canceled …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Ulster Board of Cooperative Educational Services – Network User Accounts (2023M-42)
… accounts. Key Recommendations Develop written procedures for granting, removing and modifying network user account …
https://www.osc.ny.gov/local-government/audits/boces/2023/08/18/ulster-board-cooperative-educational-services-network-user-accounts-2023m-42Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… the network could be accessed by unauthorized individuals. In addition to sensitive information technology (IT) control … user accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student … necessity and disable unnecessary network user accounts in a timely manner. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… properly claim State aid (BOCES aid) on behalf of their component school districts (component districts)? Audit Period July 1, 2022 – October 31, … officials prepare BOCES aid claims on behalf of their component districts (local districts that partner with and …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … Determine whether the South Butler Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… and the fund will end 2018 with a budgetary deficiency of $40,000. As a result, the sewer district will require … multiyear financial and capital plans for any of the three operating funds, it used available fund balance … Key Recommendations Continue to adjust user charges in the sewer district as needed to enable the fund to become …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… managed the water and sewer funds’ financial condition to ensure the sustainability of current and future … during the audit period with totals ranging from $11,100 to $59,700, and are projected to have operating deficits in 2018. Four water districts also … managed the water and sewer funds financial condition to ensure the sustainability of current and future operation …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259