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Town of Poestenkill – Credit Card Purchases (2024M-34)
… the Town of Poestenkill (Town) Town Board (Board) ensured credit card purchases were adequately supported, for legitimate purposes … payment. Key Findings The Board did not ensure all credit card purchases were adequately supported, for … the Town of Poestenkill Town Town Board Board ensured credit card purchases were adequately supported for …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… Determine whether the Nassau County (County) Weights and Measures Division (Division) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key Findings … Determine whether the Nassau County County Weights and Measures Division Division completed required testing of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… are at increased risk of paying more than necessary for goods and services. Specifically: Thirty-nine of 185 devices that we … place to maintain a complete and accurate master list of businesses or update the inventory of devices. The Director …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… maintain a complete and accurate master list of businesses with weighing and measuring devices. The Department’s master list of business did not include all businesses with timing devices. In addition, the Director did not … Recommendations Perform required testing in accordance with New York State Department of Agriculture and Markets …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Town of Ticonderoga – Capital Project Management (2023M-38)
… (Board) provided adequate oversight and management of capital projects. Key Findings The Board did not provide adequate oversight and management of capital projects . As a result, Town officials did not: Monitor capital projects activity for eight projects reviewed, with …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… Collector (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings The Clerk did not … report collections. The Clerk did not: Maintain complete and accurate accounting records, provide accurate monthly … to the Board as required. Accurately record, remit and report detailed Clerk fees for 21 of the 24 months …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Uniondale Union Free School District – Information Technology (2023M-61)
… adequately managed nonstudent network user accounts and permissions. Key Findings District officials did not adequately manage nonstudent network user accounts and permissions. As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… report – pdf] Audit Objective Determine whether Burnt Hills - Ballston Lake Central School District (District) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planTown of Edinburg – Justice Court Operations (2014M-226)
… operations for the period January 1, 2013 through April 30, 2014. Background The Town of Edinburg is located in … operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Town of Hammond – Town Clerk Operations (2014M-350)
… or monthly accountabilities. The Clerk did not always remit all tax receipts to the County by the fifteenth of the month following collection and did not remit interest, penalties and second-notice fees to the … Prepare monthly bank reconciliations and accountabilities. Remit all collections to the Supervisor, County and other …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Goshen – Police Payroll (2014M-244)
… at the Department did not match those in the Town payroll register. Key Recommendations Ensure that all Department … periodically reconciled with those in the central payroll register. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… whether the Van Hornesville-Owen D. Young Central School District’s (District) Board of Education (Board) and District officials effectively … not effectively manage financial condition. The practice of overestimating appropriations each year and annually … Determine whether the Van HornesvilleOwen D Young Central School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… At the end of 2017-18, the District exceeded the 4 percent statutory limit on unrestricted fund balance by about 2 … overestimated appropriations by more than 6 percent due to conservative budget practices. Also, the District … levels. Use the funds in the debt service fund to pay the related debt service expenditures. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionTown of Chili - Financial Management and Cash Receipts (2019M-167)
… reconcile them. Key Recommendations Adopt budgets with realistic estimates. Establish a written policy … departmental receipt records. Town officials disagreed with certain aspects of our findings and recommendations but …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167East Irondequoit Central School District - Financial Management (2019M-28)
… fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Dalton-Nunda Central School District – Financial Management (2020M-92)
… - pdf] Audit Objective Determine whether the Dalton-Nunda Central School District (District) Board of Education (Board) and District officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and … Determine whether the DaltonNunda Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Southern Cayuga Central School District – Financial Condition (2020M-77)
… Adopt budgets that include reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Wallace Fire District – Board Oversight (2024M-126)
… competitive methods to purchase a used 2008 brush truck (mini pumper) that cost $175,000. As a result, officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… the exemptions totaling $667,938 that the Assessor granted to 23 property owners. We determined that 85 of the … totaling approximately $644,523 that were granted to the 23 property owners lacked one or more pieces of documentation the Assessor and we needed to verify the property owners met the exemption criteria. As …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81