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North Salem Central School District – Audit Follow-Up (2022M-140-F)
… Central School District’s (District’s) progress, as of May 2025, in implementing our recommendations in the audit report … District – Network User Accounts (2022M-140), released in June 2023. The audit determined that District officials did … Central School Districts Districts progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fSchonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/10/schonowe-volunteer-fire-company-inc-audit-follow-2021m-185-fCopiague Fire District– Mechanic Shop Operations (2021M-93)
… used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by the District or municipalities the Shop services. We also examined one parts invoice where 81 parts were purchased; however, for 72 …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… the Jamesville-Dewitt Central School District (District) claims were adequately supported, for appropriate purposes … and approved prior to payment. Key Findings We reviewed 88 claims totaling approximately $5 . 5 million and found that … to payment . However, the District needs to improve the claims audit process because not all claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding was not … revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The Town paid …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Lockport City School District - Procurement (2021M-198)
… report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured goods and … Determine whether Lockport City School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Village of Port Jefferson – Justice Court Operations (2020M-56)
… Findings The Justices did not provide adequate oversight of Court operations. As a result, errors and irregularities … Senior Court Clerk’s duties were not properly segregated. Bank records provided by the Senior Court Clerk to the … office were altered. There was a cash shortage of $2,096. The Senior Court Clerk deposited 12 personal …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Newark Valley Central School District – Procurement (2022M-60)
… District (District) officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings District officials did … for the purchase of goods and services not subject to competitive bidding. As a result, goods and services may …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… with the New York State Safe Schools Against Violence in Education (SAVE) Act. 1 Key Findings Schools must do more to … all minimum requirements and is filed with the State Education Department (SED) after adoption. All staff are … with the New York State Safe Schools Against Violence in Education SAVE Act …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Ridgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… controls were adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … 11, 2013. Background The Ridgeway Volunteer Fire Company is located in the Town of Ridgeway, in Orleans County. The Company is operated in accordance with its Bylaws which stipulate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background The … The purpose of our audit was to examine internal controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsBloomingburg Fire Company #1 – Disbursements (2013M-83)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … #1 is a volunteer organization located in the Village of Bloomingburg in Sullivan County. The Company officers … The purpose of our audit was to evaluate the internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83County of Rockland – Budget Review (B6-16-19)
… for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … County of Rockland Budget Review B61619 …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19City of Yonkers – Budget Review (B6-15-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background … City of Yonkers Budget Review B61515 …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15City of Newburgh – Budget Review (B6-15-24)
… State Police and Fire Retirement System is underestimated by $348,773. The City continues to budget minimal amounts for …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Red Hook Central School District – Financial Management (2016M-105)
… July 1, 2014 through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, Rhinebeck and Milan in Dutchess County, as well as … Red Hook Central School District Financial Management 2016M105 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105North Syracuse Central School District – Payroll Access and Certification (2016M-178)
… financial system. Key Recommendations Review the access rights granted to current users and ensure that all users’ access rights are limited to those functions needed to perform their …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certificationWilliamsville Central School District – Financial Management (2016M-274)
… surpluses. The reserve fund policy did not adequately address how reserves would be funded and used. The District’s insurance reserve has been used for self-insurance for dental and other claims, which is not an appropriate use of this type of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… County; Holland and Sardinia in Erie County; and Centerville in Allegany County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Sandy Creek Central School District – Cafeteria Operations (2016M-354)
… through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, … Sandy Creek Central School District Cafeteria Operations 2016M354 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354