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Barker 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-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… combined cost of $255,775 did not have the required asset tags. 12 fixed assets with a combined cost of $213,960 could … were unable to verify this due to a lack of proper asset tags and incomplete inventory records. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… audit, but did not do so. The Company has not filed Form 990 with the IRS since 2008. The Treasurer does not … that the required annual audit is performed and that Form 990 is prepared and filed in a timely manner. Maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialCounty of Rockland – Budget Review (B6-16-19)
… 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61619 …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
PalmyraMacedon Central School District Reserves and Fund Balance 2015M336
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… report – pdf] Audit Objective Determine whether the Lewis County Industrial Development Agency (LCIDA) Board (Board) ensured staff service fees were accurately calculated and paid in … staff services agreements (agreements) with Naturally Lewis, Inc., a not-for-profit corporation (Corporation), to …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… properly audited by the Board before payment, including 23 credit card claims (685 purchases) totaling $179,716. 226 credit card purchases totaling $54,359 did not have …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Avon Central School District – Financial Management (2024M-75)
… for by statute and circumvents the statutory limit. Six reserves totaling over $5 million had high balances that … and reserves. Recommendations The audit report includes six recommendations to help improve the District’s financial …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Town of Gorham – Procurement (2024M-7)
… and good business practices. As a result, there is an increased risk that the Town paid more than necessary …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… Hamburg Industrial Development Agency Project Approval and Monitoring 2015M32 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andDelaware County – Assigned Counsel (2016M-384)
… OILS criteria by April 1, 2023 Key Recommendations In consultation with legal counsel, continue efforts to work …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Global Concepts Charter School – Cash Disbursements (2017M-126)
… period July 1, 2015 through March 17, 2017. Background The Global Concepts Charter School is located in in the City of … Global Concepts Charter School Cash Disbursements 2017M126 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… a faculty auditor to reconcile the central treasurer’s books with the ECA clubs’ books. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraIrvington Union Free School District – Information Technology (2016M-266)
… Purpose of Audit The purpose of our audit was to examine internal controls … Village of Irvington in Westchester County. The District, which operates four schools with approximately 1,700 … violate the acceptable use policy because the District’s web filtering software is not configured to block access. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266Trumansburg Central School District – School Lunch Operations (2015M-171)
… 2013 through January 16, 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and … operates three cafeterias, which are located in the high school, middle school and elementary school buildings. The … Trumansburg Central School District School Lunch Operations 2015M171 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Chateaugay Central School District – Leave Accruals (2016M-149)
… Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Highland Central School District – Financial Condition (2013M-358)
… of July 1, 2010 through June 30, 2013. Background The Highland Central School District is located in the Towns of … Highland Central School District Financial Condition 2013M358 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Town of Smithtown – Departmental Operations (2017M-66)
… 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not … adequate records showing the amount of fuel used to fill mobile transfer fuel tanks. Parks Department staff did not … records of all fuel used to fill and dispensed from mobile fuel transfer tanks. Maintain an accurate inventory of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… $22,602 to which they were not entitled. The Town did not hold public hearings as required before entering into and … supervisor. Recover any overpayments made to employees. Hold a public hearing annually prior to entering into and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Elwood Union Free School District – Electronic Transfers (2014M-133)
… Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133