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Town of Allen – Claims Audit (2024M-123)
… detected and corrected, and that Town officials paid more for goods and services than necessary. All 105 claims we … sufficiently itemized and should not have been approved for payment. 47 claims totaling approximately $41,000 did not … department head. Two claims totaling approximately $160 for membership dues could not be located and provided for our …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… report – pdf] Audit Objective Determine whether Town of Plymouth (Town) officials accurately recorded Highway … leave or properly pay separation payments. As a result, of the 14 employees we reviewed, officials overpaid 11 employees a total of $25,238 for one or more type of leave, as follows: Ten …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176West Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing for the period January 1, 2013 through June 24, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… through October 16, 2013. Background The Caledonia Joint Fire District is located in Livingston County, and is governed by a Board of Fire Commissioners that comprises five elected members. The … Caledonia Joint Fire District Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsRockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements … 12, 2014. Background Rockland County has a population of approximately 320,900 and is governed by a 17-member Board … Rockland County Department of Social Services Service Contracts 2014M368 …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Delaware County – Third-Party Contractual Services (2014M-287)
… Three vendors were paid approximately $770,000 for services without written contracts. The County passed a … service providers, indicating the contract period, services to be provided and the basis for compensation. … Delaware County ThirdParty Contractual Services 2014M287 …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls … Delaware County is located in eastern New York State and has a population of approximately 48,000. The County is …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… Purpose of Audit The purpose of our audit was to determine whether … and County Clerk properly performed bank reconciliations for the period January 1, 2016 through January 31, 2017. … Key Recommendations Ensure that sales tax payments are distributed in accordance with the agreement with the …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Town of Waterloo – Board Oversight (2017M-110)
… The Town of Waterloo is located in Seneca County and has a population of approximately 7,500. The Town is … Findings The Board has not established adequate policies and procedures governing separation payments. Separation … established. The Board did not establish policies and procedures governing the financial operations of the …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110Town of Tonawanda – Recreation Fees (2017M-133)
… was to review the Recreation Department’s cash receipts for the period January 1, 2016 through April 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of … ensuring that cash collection and recordkeeping duties are segregated. Review and reconcile deposited fees using …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… January 13, 2016. Background The Edgemont Union Free School District is located in the Town of Greenburgh in … Edgemont Union Free School District Procurement of Professional Services 2016M126 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesDownsville Central School District – Fund Balance (2016M-79)
Downsville Central School District Fund Balance 2016M79
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/downsville-central-school-district-fund-balance-2016m-79Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… by the nine Boards of Education of the BOCES’ component school districts. Budgeted appropriations for information …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mSchenectady City School District – Financial Condition (2014M-168)
… an elected seven-member Board of Education and operates 19 schools with approximately 9,600 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $159 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Village of Malverne – Procurement (2017M-16)
… Village’s procurement policy. Village officials allowed goods and services to be purchased before authorization from … for documented verbal or written quotes before purchasing goods or services. Key Recommendations Ensure that all … for the use of requisitions/POs prior to ordering goods and services. Restrict the use of confirming POs to …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… July 27, 2016. Background The Village of Alden is located in Erie County. The Village, which has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Hoosic Valley Central School District – Financial Management (2014M-6)
… audit was to review the District’s financial operations for the period July 1, 2011 through August 31, 2013. … seven-member Board of Education. District expenditures for the 2012-13 fiscal year were approximately $18.9 million and budgeted appropriations for the 2013-14 fiscal year are approximately $20.2 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… 2016. Background The Greater Syracuse Property Development Corporation (Land Bank) is a not-for-profit corporation authorized by the New York State "Land Bank Act." … Greater Syracuse Property Development Corporation Enforcement Mortgages 2017M39 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesCandor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious … plans to control the costs of food, materials, labor and benefits. Monitor the MPLH and consider taking measure to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… School District is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-and