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Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… goals are not met. Board officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, … did not correct deficiencies noted in our 2006 Receiver of Taxes audit, properly oversee the Receiver’s work, or … Determine whether the Town of Highlands Town Receiver of Taxes and Assessments Receiver …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Wayne Central School District – Property Disposal (2021M-161)
… ] Audit Objective Determine whether Wayne Central School District (District) Board of Education (Board) and District officials disposed of District property in a proper … Determine whether Wayne Central School District District Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161LaFargeville Central School District – Information Technology (2021M-192)
… physical access or environmental controls over the server room. Improperly managed network user accounts. The … security and environmental controls over the server room. Immediately disable unneeded network user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… property tax collections and Clerk fees to the appropriate recipients within the required timeframes. Conduct an annual …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… - pdf] Audit Objective Determine whether Hancock Central School District (District) officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings … NRT contracts between the District and Wayne Highlands School District (Wayne Highlands) without performing a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… Determine whether HastingsonHudson Union Free School District District officials ensured that unneeded …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mVillage of Wappingers Falls – Board Oversight (2023M-70)
… financial reports or review bank reconciliations. Ensure bond anticipation note (BAN) proceeds were properly used. …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Willsboro Central School District – Student State Aid (2023M-119)
… (District) officials properly claimed State aid for special education students who received services in summer … District officials did not properly claim State aid for special education students who received services in summer … to ensure State aid was properly claimed for all special education students. Provide oversight over the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/02/willsboro-central-school-district-student-state-aid-2023m-119Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… [read complete report – pdf] Audit Objective Determine whether Town of … in a timely manner. Specifically, of the Town’s 27 CPF collections totaling $15.5 million: Seven collections …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Town of Guilford – Budgeting (2023M-144)
… allowed by the Town’s policy. Town officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… cash collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154Town of Allen – Town Clerk Collections (2024M-120)
… tax collections totaling approximately $500,000 within 24 hours of the date collected, as required. Deposit fees totaling approximately $3,000 within three business days of being collected for total daily aggregate …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Wallace Fire District – Board Oversight (2024M-126)
… funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board … not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, … purchased a vehicle that was not the most prudent or in the best interest of taxpayers (Figure 3). The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Evergreen Charter School – Credit Card Purchases (2024M-143)
… Determine whether Evergreen Charter School (School) credit card purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card purchases were not always properly approved and/or … to show they were for a proper School purpose. When credit card charges are not properly approved or adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Assessor Chair (Assessor) properly administered select real property tax exemptions. Key Findings The Assessor did … properly administer forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax exemptions granted in 2022 and 2023, we …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Town of Evans – Employee Benefits (2024M-53)
… that, if implemented, will improve the Town’s employee benefits practices. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Eden Central School District – Capital Project Management (2024M-83)
… manner. We determined that: $545,538 of additional work was not included in the project proposition or subsequently … Therefore, officials may have paid more than if the work was awarded through a competitive process. The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83Town of Poestenkill – Credit Card Purchases (2024M-34)
… an investigation was commenced. The Assistant was arrested in March 2023 and pleaded guilty to a Class A …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North … Key Findings BOCES officials did not properly claim State aid for the project. As a result, as of January 31, 2024, … districts (districts) had not received $652,054 in State aid they were entitled to for the project, and two districts …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-project