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Putnam Central School District – Budgeting (2015M-243)

… Background The Putnam Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243

Patchogue-Medford Union Free School District – Budget Review (B17-7-2)

… are reasonable. Background The Patchogue-Medford Union Free School, located in Suffolk County, is authorized to … PatchogueMedford Union Free School District Budget Review B1772 …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2

Morrisville-Eaton Central School District – Online Banking (2017M-98)

… Purpose of Audit The purpose of our audit was to determine whether District … a designated computer for online banking transactions. Not all employees involved in the online banking process have … Adopt online banking policies and procedures. Ensure all online banking transactions are reviewed in a timely …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/morrisville-eaton-central-school-district-online-banking-2017m-98

Island Park Union Free School District – Information Technology Asset Management (2016M-270)

… its information technology (IT) assets for the period July 1, 2014 through December 31, 2015. Background The Island Park … physical IT inventory count, immediately identify or tag IT assets as District property upon receipt or … annual physical inventory counts, update inventory records and take appropriate action for missing equipment, and to …

https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-asset

West Babylon Union Free School District – School Lunch Operations (2016M-243)

… operates seven cafeterias located in the high school, junior high school and five elementary schools, which offer …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/west-babylon-union-free-school-district-school-lunch-operations-2016m-243

Levittown Union Free School District – Reserve Funds and Extra-Classroom Activity Fund (2016M-174)

… The Levittown Union Free School District is located in the Town of Hempstead in Nassau County. The District, … and maintain reserve funds. Extra-classroom activity club officials did not maintain adequate supporting … by Board resolutions or policies that include the reasons why money is being set aside, financial objectives for the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/levittown-union-free-school-district-reserve-funds-and-extra-classroom

City of Middletown – Payroll and Leave Benefits (2024M-26)

… accrued leave benefits. Key Findings City officials did not accurately pay employees’ salaries, wages and benefits, … (STP) employees received $91,492 for time they may not have worked because they were working at another … Ensure employees worked the hours that they were scheduled to work and were paid for working. Establish City-wide …

https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26

Seaford Fire District – Length of Service Award Program (2014M-319)

… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. … Board of Fire Commissioners. The operating budget for 2014 was approximately $1.8 million, and the District’s contribution for the 2013 LOSAP program year was $113,300. Key Findings …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319

Smithtown Fire District – Capital Project (2014M-231)

… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over capital asset spending … capital projects financed with the capital reserve follow all legal requirements. Adopt a written capital asset policy …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231

Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)

… financial activities of the Department and Companies for the period January 1, 2013 through April 23, 2014. … cash disbursements and receipts were properly accounted for. The Companies’ Trustees did not use bank statements … the bylaws are clear and address proper internal controls for cash disbursements and receipts and that documentation is …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financial

Schuyler Heights Fire District – Claims Processing (2014M-124)

… District is a district corporation of the State, distinct and separate from the Town of Colonie and the County of … and Chairman did not review claims. The Board did not pass a resolution allowing the Treasurer to pay claims for … by the entire Board before the Treasurer pays the claims. Pass a resolution allowing the Treasurer to pay claims for …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124

Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)

… of the Town, except those located within the Village of Round Lake. The Company is governed by a five-member Board of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financial

Warren County – Occupancy Tax and Weights and Measures (2016M-346)

… of our audit was to assess oversight of the occupancy tax and compliance with weights and measures laws for the … have collected an additional $1.9 million in occupancy tax revenue. The Director of the Department of Weights and … oversight of the enforcement and reporting of occupancy tax and related exemptions. Maintain records documenting all …

https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346

Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)

… Purpose of Audit The purpose of our audit was to determine whether District … controls for non-payroll cash disbursements for the period July 1, 2015 through March 31, 2017. Background … management oversight, so that no individual controls all phases of a transaction. District officials allow third …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144

Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)

… collections were adequately supported, recorded in the accounting records and deposited timely and intact, … whether Village employees received and used leave accruals in accordance with Village policies for the period June 1, … 31, 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County and has a population …

https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56

City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)

… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power operations and software management … period July 1, 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately 28,000. The City, which is governed by the City Council, operates and …

https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99

Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)

… Purpose of Audit The purpose of our audit was to examine the Library’s claims … forwarded them to a Board-designated Trustee who audited all claims. The Director did not approve 13 claims totaling … before authorizing them for payment. Approve all claims before submitting them to the Board for audit and …

https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175

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