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Village of Ocean Beach – Credit Card Usage (2022M-206)
… Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured that employees …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… to help prevent unauthorized use, access and loss. In addition to sensitive information technology (IT) control … of these accounts (37 percent) have not been used in more than five years, with the oldest being last used more … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountHannibal Fire Company – Misappropriation of Funds (2023M-59)
… – pdf] Audit Objective Determine whether the Hannibal Fire Company (Company) Board of Directors (Board) established adequate … Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For … 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-59Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Middle Island Fire District – Budgeting Practices (2013M-93)
… 30, 2012. Background The Middle Island Fire District is located in the Town of Brookhaven in Suffolk County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… The North Syracuse Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The … Key Findings Seven individuals had access to functions in the payroll system that were not required to fulfill their … paycheck of salaried employees against the information in the payroll financial system. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund balance and … The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… District’s financial condition and nonresident tuition for foster students for the period July 1, 2014 through December … not have an effective process to identify all nonresident foster students receiving educational services and bill their … and communicate procedures to ensure that nonresident foster students are properly identified and that accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… audit was to examine the District’s transportation State aid procedures and information technology (IT) controls for … officials did not apply for all the transportation State aid to which the District was entitled for bus purchases. The … the preparation and submission of transportation State aid documentation and the performance of an annual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… [ read complete report - pdf ] Audit Objective Determine whether the Village …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Butternuts – Highway Facility Capital Project (2021M-94)
Determine whether the Town of Butternuts Town Board transparently planned and monitored the highway garage and salt shed capital project Project
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Town of Hamburg - Finance Office (2023M-109)
… Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key … proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card purchases …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Saranac Central School District – Tuition Billing and Collections (2023M-90)
… (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the … District officials did not properly bill and collect tuition for nonresident foster care students enrolled at the … March 27, 2023, the District had not collected $59,336 of tuition billed and did not bill $4,345 for tuition due. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… door opening at least 32 inches wide. 18 components at the Senior Center, such as signs identifying van accessible parking … restroom stalls. 16 combined components at the Community Center, Highway Department and Recreation Department …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Town of Perth – Supervisor’s Records and Reports (2024M-149)
… reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 and the … The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the adjusted bank balances did not agree with the cash balance from the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Fairview Fire District – Financial Operations (2024M-138)
… report – pdf] Audit Objective Determine whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials properly managed the District’s financial operations and were transparent. Key Findings The Board and District … Determine whether the Fairview Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… the District’s tax certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of … established the tax certiorari reserve fund and maintained it at a reasonable level. However, District officials did not … the Districts tax certiorari reserve fund and maintained it at a reasonable level …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… totaling $55,025 were not deposited within seven days of receipt as required. He also issued nine checks totaling … treasurers maintained complete and accurate records of financial activities. The central treasurer did not ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mAvon Central School District – Financial Management (2024M-75)
Determine whether the Avon Central School District District Board of Education Board and District officials effectively managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75