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Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)

… Determine whether Putnam Northern Westchester County Board of Cooperative Educational Services (BOCES) officials ensured … and accurately calculated. Key Findings The Board of Education (Board) did not always ensure non-instructional … or almost 11 percent. BOCES officials: Paid a total of $66,295 to 13 employees for work on Saturdays that …

https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtime

Village of Penn Yan – Procurement (2024M-152)

… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant … in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials did not … or made purchases that were not in the best interest of ratepayers. For example, of the 195 WTP purchases totaling …

https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152

Town of Saugerties – Claims Auditing (2024M-144)

… example, Town officials paid a contractor $46,500 to clear debris for the highway department without bid or …

https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144

Harborfields Central School District – Information Technology Asset Management (2024M-9)

… are properly insured, tracked through their life cycle and replaced as necessary. As a result, when inventory records …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-asset

Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)

… Purpose of Audit The purpose of our audit was to determine if the Board of Directors applied a uniform system for project approval … Key Recommendations Establish uniform criteria to be used when approving projects. Complete or verify cost …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approval

Livingston County Probation Department – Financial Operations (2016M-404)

… Recommendations Develop an approach to address the large number of long-outstanding financial obligations for due and … held and of unpaid victims, including updated address and contact information. …

https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404

Clark Mills Fire District – Controls Over Financial Activities (2014M-315)

… Purpose of Audit The purpose of our audit was to determine if District controls to ensure … 2014. Background The District is a district corporation of the State, distinct and separate from the Town of …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315

Town of Ashland – Long-Term Planning (2024M-114)

… or a reserve fund policy to determine needed amounts for fund balance and specific reserves and to establish plans for periodically reviewing these funds. As a result, … five years might cost up to $822,000. For example, a 2005 pickup truck, 2007 backhoe and 2011 mower are beyond their …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114

Fairview Fire District – Payroll and Leave Accruals (2024M-96)

… controls or develop written policies and procedures for these duties. As a result, we determined that District … potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate and … Key Recommendations Ensure employees are paid only for hours worked and leave time to which they are entitled. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96

Barnard Fire Department – Financial Controls (2015M-134)

… to ensure that financial activity was properly recorded and reported and that Department moneys were safeguarded for the period … of Directors, is affiliated with the Barnard Fire District and provides fire protection and rescue services for the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134

Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)

… Purpose of Audit The purpose of our audit was to determine whether Company controls were … The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, which is …

https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176

Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)

… did not prepare a budget or cash flow document to guide annual operations. Key Recommendations Review and … Company funds. Develop a budget or cash flow document to guide annual operations. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financial

Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)

… period January 1, 2012 through June 30, 2013. Background Washington County is located in the eastern part of New York … Washington County Sheriffs Department Civil Office Internal …

https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cash

City of Watervliet – Financial Condition (2017M-230)

… appropriate action to maintain the City’s fiscal stability for the period January 1, 2014 through June 30, 2017. … elected three-member City Council. Budgeted appropriations for the general fund, water fund and sewer fund for 2017 totaled approximately $16 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230

East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)

… been updated and was inadequate because it did not provide specific guidance for financial management and recordkeeping. … throughout the year. Update the ECA fund policy to provide specific guidance for the financial management and …

https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroom

Freeport Union Free School District – Financial Condition (2016M-300)

… audit was to evaluate the District’s financial condition for the period July 1, 2012 through April 30, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $167 … an average of $8.7 million each year to finance operations for the 2013-14 through 2015-16 fiscal years but did not use …

https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300

Oneonta City School District –Financial Condition (2013M-165)

… comprises seven elected members. The District’s general fund budgeted appropriations for the 2012-13 fiscal year were … and evaluate the current year’s budget and available fund balance and to plan for next years’ budgets. District … the District’s financial condition. Since 2010, total State aid received by the District has declined more than $1 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165

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