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New Paltz Central School District – Payroll (2021M-45)
… support, such as time sheets, for $1,497 of the $40,688 (4 percent) paid to hourly/daily employees during the months … payroll audit or payout test (e.g., requiring employees to pick up their payroll statements in person). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
… lacked key information. ECA bank reconciliations from a middle school were performed incorrectly, resulting in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomVillage of Islandia – Procurement (2021M-203)
… procurement policy. $161,278 from a Trustee’s incorporated gas station and auto repair business, which was a prohibited … interest. Key Recommendations Obtain the required number of competitive bids, quotes, proposals or pre-approval …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Peekskill City School District - Network User Accounts (2021M-195)
… not adequately manage and monitor network user accounts. In addition to sensitive information technology (IT) control … we found District officials should have: Disabled 133 of the District’s 821 network user accounts. These accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Stafford Fire Department, Inc. - Financial Management (2023M-110)
… did not adopt realistic budgets or take an active role in monitoring Department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 in 2022. The Board did not: Include revenue estimates in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Holland Patent Central School District – Fuel Inventory (2023M-141)
… did not adequately manage and monitor fuel access and usage or account for fuel inventory. As a result, seven … transportation department employees completed 117 usage transactions during our test period by sharing Personal … fuel inventories were adequately managed. Review fuel usage reports to monitor user access and vehicle fuel use for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Village of Islandia – Overtime (2023M-121)
… the Village paid eight employees a total of $149,964 in overtime that was not properly approved or supported by … did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector … had no documentation to support the hours that resulted in overtime, or the actual work performed. Six employees …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Clymer Central School District – Payroll (2023M-168)
… pay rates were accurate or that compensation was paid in compliance with employment agreements. As a result, … calculate 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board of Education (Board) and paid 16 employees perfect …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Green Tech High Charter School – Payroll (2023M-157)
… report – pdf] Audit Objective Determine whether Green Tech High Charter School (School) officials accurately paid … Determine whether Green Tech High Charter School School officials accurately paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Village of Unadilla – Procurement (2022M-182)
… services totaling $67,539. Key Recommendations Comply with competitive bidding requirements and the procurement … three to five years. Village officials generally agreed with our findings and indicated they have begun to initiate …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182South Jefferson Central School District – Payroll (2024M-31)
… complete report – pdf] Audit Objective Determine whether South Jefferson Central School District (District) officials accurately paid … Determine whether South Jefferson Central School District District officials accurately paid …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Farmingdale Union Free School District – Payroll (2024M-22)
… work. Ensure all nonemergency overtime is preapproved in writing and properly documented. Properly budget for and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22Scio Central School District – Capital Assets (2024M-45)
… report – pdf ] Audit Objective Determine whether Scio Central School District (District) officials maintained … Determine whether Scio Central School District District officials maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Barker Central School District – Payroll (2023M-19)
… Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven … or collective bargaining agreements (CBAs), resulting in erroneous compensation calculations totaling $3,131. One employee was paid $2,948 for overtime despite language in the individual’s employment agreement which suggests the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Town of Colesville – Procurement (2023M-92)
… report – pdf] Audit Objective Determine whether Town of Colesville (Town) officials used a competitive process to … with the Town’s procurement policy requirements. Of the 28 purchases reviewed totaling $1.2 million, officials … goods and services. Retain adequate documentation of actions taken when procuring goods and services. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… – pdf] Audit Objective Did the Wyoming County Industrial Development Agency (WCIDA) officials ensure the payments in … is responsible for reviewing and approving prospective project applications, including anticipated PILOT payments, … WCIDA’s financial and operational affairs. The Executive Director is the chief executive officer and is responsible …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Seaford Union Free School District – Capital Assets (2024M-112)
… report – pdf] Audit Objective Did Seaford Union Free School District (District) officials maintain complete and … vehicles, equipment and machinery to buildings and land. School districts (districts) also purchase a wide variety of … located 208 monitors totaling $18,096 stored in the high school basement and middle school IT office that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… adequate oversight and management of the Town hall capital project. Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not prepare … costs. Key Recommendations Approve an initial project cost and itemized capital project budget including all …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Town of Seneca Falls - Information Technology (2018M-218)
… computer use, user access rights, disaster recovery, password security management, data breach notification and … computer use, user access rights, disaster recovery, password security management, data breach notification and …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Town of Benson - Disbursements (2019M-54)
… Supervisor established adequate control procedures over check disbursements and bank account transfers. Key Findings The Supervisor did not … profile totaling $427,704. Town officials did not monitor check disbursements or bank account transfers. The Board … Supervisor established adequate control procedures over check disbursements and bank account transfers …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54