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What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process

… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claim

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… – pdf] Audit Objective Determine whether the Hannibal Fire Company (Company) Board of Directors (Board) established … audit hannibal fire company …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

William Floyd Union Free School District – Payroll (2016M-165)

… of the payroll process reviews hourly rates or annual salaries entered by the Payroll Manager for accuracy or compares the payroll registers with … oversight and/or management reviews of the Payroll Manager’s work. Implement procedures to properly control and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165

Town of Hurley – Transfer Station Collections (2024M-132)

… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …

https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132

County of Putnam – Recreation and Golf Course Collections (2024M-50)

… Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit documentation … Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and reported …

https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

Determine whether the Gates Fire District District Board of Fire Commissioners Board and officials properly planned for longterm financial and capital needs

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Rye City School District – Payroll (2024M-2)

… As a result, residents are not being made aware of what the District expects to incur in overtime costs and the … officials paid overtime without knowing why the additional payroll costs were incurred. Improperly paid an employee …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… – pdf] Audit Objective Determine whether Renaissance Academy Charter School of the Arts (School) officials ensured … Determine whether Renaissance Academy Charter School of the Arts School officials ensured …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)

… Determine whether the Town of Lancaster Town Supervisor Supervisor adequately performed his financial …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32

Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. Background The … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …

https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349

Town of Livonia – Justice Court (2015M-76)

… Findings The Justices did not require the clerk to perform monthly bank reconciliations or accountabilities for their review. The Justices did not routinely submit monthly reports to OSC’s Justice Court Fund (JCF) and did not … bank reconciliations and accountability analyses on a monthly basis for the Justices’ review. Submit monthly …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76

North Salem Central School District – Audit Follow-Up (2022M-140-F)

… in the audit report North Salem Central School District – Network User Accounts (2022M-140), released in June 2023. … audit determined that District officials did not ensure network user accounts were adequately managed. It also … to help District officials adequately secure access to the network and properly manage user permissions. Background The …

https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-f

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