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Wyandanch Union Free School District – Budget Review (B21-7-1)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Village of Lyons Falls – Financial Management (2013M-393)
… Purpose of Audit The purpose of our audit was to assess the Board’s management of the level of unexpended surplus funds for the period June … Village of Lyons Falls Financial Management 2013M393 …
https://www.osc.ny.gov/local-government/audits/village/2014/03/28/village-lyons-falls-financial-management-2013m-393Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… audit contains similar findings and recommendations to our 2012 audit of the Village. The same Clerk-Treasurer was in …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Town of Amenia – Leave Accruals (2013M-361)
… employees were receiving the amount of compensation and leave accruals approved by the Board for the period … The Town of Amenia is located in Dutchess County and has a population of approximately 4,400. The Town is … by a Town Board which comprises the Town Supervisor and four elected Board members. Budgeted expenditures for the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… DeWitt (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key Findings … Town officials did not effectively manage the Planning and Zoning, and Recreation Departments’ cash collections. … of DeWitt Town officials effectively managed the Planning and Zoning and Recreation Departments cash collections …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Town of Gorham – Procurement (2024M-7)
… (Town) officials made procurements in accordance with Town policy, statutory requirements and good business practices. … always procure goods and services in accordance with Town policy, statutory requirements and good business practices. … bid. Officials also did not comply with purchasing policy requirements for 41 purchases totaling $1.4 million. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… consumers were at increased risk of not paying the correct price for goods and services. Nine Departments did not adopt price accuracy testing procedures. Eight Departments did not perform periodic price accuracy tests. None of the Departments completed all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Village of Suffern – Budget Review (B25-6-4)
… was to provide an independent evaluation of the proposed 202526 budget …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Town of Hurley – Transfer Station Collections (2024M-132)
… without detection. For example: The amount of municipal waste collected, as recorded by the transfer station, was 238 … $51,800 less in fees than it should have for the collected waste. Over a more than two-year period, the former transfer … transfer station collection procedures that did not address segregation of incompatible duties with respect to …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Perth – Supervisor’s Records and Reports (2024M-149)
… York State Town Law Section 123. The issues identified may have been detected had the Board annually audited the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… reserve fund balance. District officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Village of Lake George – Records and Reports (2024M-82)
… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate … Determine whether the Village of Lake George Village Treasurer maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Skaneateles – Claims Auditing (2024M-68)
… (Village) claims were adequately supported, appropriate and properly audited and approved prior to payment. Key Findings While the claims … by New York State General Municipal Law (GML) Section 103 and the Village’s procurement policy. 36 claims totaling … Village claims were adequately supported appropriate and properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial records and … segregation of duties or other mitigating controls were in place. The Supervisor and other Board members were unaware …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32County of Rockland – Budget Review (B6-16-19)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt totaling $96 million to liquidate the accumulated deficit in the County’s general …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Global Concepts Charter School – Cash Disbursements (2017M-126)
… claims for payment. Ensure that School officials secure quotes or competitive bids when required, review all quotes that are received and publically advertise to meet the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
Plainedge Union Free School District Financial Condition and ExtraClassroom Activity Funds 2017M189
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraSUNY Bulletin No. SU-161
… Purpose To provide agencies with reporting instructions. Affected … Date(s) Employees in Bargaining Unit 08 may begin to be reported in Administration Pay Period 11L, paychecks dated 9/16/09 Background Pursuant to Chapter 213 and the 2007-2011 Agreement between UUP and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsCity of Lockport – Independent Audit Services (2014M-238)
… written proposals for audit services. The City does not have an audit committee to oversee and evaluate the CPA …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238