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City of Mount Vernon – Payroll (2014M-347)
… Purpose of Audit The purpose of our audit was to determine if City officials … 21, 2014. Background The City of Mount Vernon is located in Westchester County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Village of Madison - Collections (2023M-160)
… – pdf] Audit Objective Determine whether the Village of Madison (Village) Clerk-Treasurer recorded and deposited … recorded and deposited in a timely manner and the Board of Trustees (Board) did not establish adequate controls for … balances. Officials did not perform reconciliations of water and ambulance receivable accounts and the Board did …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Schenectady City School District – Math Workbook Inventory (2023M-65)
… inventory procedures. Evaluate available workbooks in storage before ordering workbooks for the next school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… and obsolescence. We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined … locations on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… population of approximately 1,810. The Village is governed by a five-member Board of Trustees. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash … disbursements totaling $44,395 were recorded by the ECA club. 16 deposits totaling $23,680 were deposited timely. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsTown of Stafford – Capital Projects (2024M-17)
… firm (Engineer) and a financial advisor (Advisor) to manage the capital projects, the Board was not aware of … a taxpayer equity issue when a portion of the costs to construct water districts was paid for by taxpayers not … records or prepare monthly itemized capital project budget-to-actual reports for the Board. Include eligible …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-stafford-capital-projects-2024m-17East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… East Quogue Union Free School District, which is governed by an elected five-member Board of Education, is located in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… Smithtown, Suffolk County. The District, which is governed by an elected five-member Board of Education, operates eight …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryTown of Mentz – Board Oversight (2016M-403)
… for the town-outside-village highway fund, and the 2016 tax levy exceeded the property tax cap for that year by $4,260. The Board did not perform … and that comply with, or properly override, the property tax cap. Conduct annual audits of the records and reports of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Town of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99West Seneca Central School District - Community Education (2019M-241)
… review or reconcile electronic payments with cash receipts records to verify that all amounts were collected and … collected by third-party vendors with cash receipts records. Invoice overdue accounts for unpaid before and after …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… Supervisor as required. The Clerk failed to record certain tax collections and penalties in the cash receipts journal. … of grand larceny from the Town. Key Recommendations Remit tax collections, including penalties, to the Supervisor on a … Perform an annual audit of the Clerk’s records, including tax collections. Consult with Town counsel to determine if it …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… the Department's reported revenues totaled $9,300 and expenses totaled $12,900. Key Findings Department officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andTown of Otselic – Selected Financial Operations (2012M-220)
… 2011, through June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The Town is governed by a Town Board comprising the elected Town … that a complete list of all community development moneys is prepared, and procedures for outstanding loan collection …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Town of Hampton – Justice Court Operations (2013M-305)
… of approximately 940 residents. The Town is governed by a Town Board comprising the elected Town Supervisor and … accountabilities, properly account for bail money held by the Court or submit the required monthly reports to JCF in … adequate bail records to determine the amount of bail held by the Court at any given date. Review and analyze all open …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The student treasurers did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 percent), …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Town of South Bristol – Financial Management (2015M-140)
… a population of approximately 1,590. The town is governed by an elected five-member Town Board. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140North Salem Central School District – Time and Attendance (2016M-209)
… The North Salem Central School District is located in the Town of North Salem and portions of the Town of Somers in Westchester County and portions of the Towns of Carmel and Southeast in Putnam County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Locust Valley Central School District – Information Technology Equipment Management (2024M-134)
… that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. The … (Board) did not adopt a comprehensive written policy for IT equipment inventory or perform periodic physical … we reviewed (68 percent) were not properly accounted for. Specifically: 49 IT assets totaling $56,909, including …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipment