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Fayetteville-Manlius Central School District – Claims Audit Process (2016M-196)

… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $78.9 … that claims are adequately documented and supported, are for appropriate purposes and are audited and approved prior …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/fayetteville-manlius-central-school-district-claims-audit-process-2016m

Liverpool Central School District – Employee Compensation and Benefits (2014M-374)

… period July 1, 2012 through May 21, 2014. Background The Liverpool Central School District is located in the Towns of … Liverpool Central School District Employee Compensation and …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefits

Village of Irvington – Selected Financial Activities (2015M-265)

… of Audit The purpose of our audit was to examine cell tower revenues and the Village’s cash disbursements for the … any revenues from one of the cellular colocators on its tower during the 2014 calendar year, did not receive any new …

https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265

Village of Green Island – Water Fund Financial Condition (2015M-237)

… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Village’s water … has continuously been in a deficit position. The Board has not developed a multiyear financial or capital plan to address the water fund balance’s deficit, aging …

https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237

Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)

… 2014 through February 28, 2015. Background The Watervliet Housing Authority is located in the City of Watervliet in … Watervliet Housing Authority Timekeeping and Leave Records 2015M186 …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186

Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)

… New York State Public Authority Law. The Authority, which acquired title to the City of Utica’s water system in 1996, …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300

Saratoga County Water Authority – Water Charges (2016M-357)

… over water charges for the period January 1, 2015 through July 31, 2016. Background The Saratoga County Water Authority … acquire, construct, operate and maintain wholesale water supply production and distribution facilities for the benefit …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357

Crown Point Central School District – Internal Controls Over Payroll (2013M-100)

… Purpose of Audit The purpose of our audit was to determine if the District had established … Point Central School District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013m

Tompkins County Public Library – Financial Management (2015M-250)

Tompkins County Public Library Financial Management 2015M250

https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250

South Jefferson Central School District – Payroll (2024M-31)

… determine whether salaries and wages were accurately paid. In addition, we reviewed payroll change reports for two …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31

Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)

… (Assessor) properly administered select real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. Granted property exemptions were not always properly applied for or supported. 99 property tax exemptions were reviewed; 75 of the exemptions totaling …

https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102

Community Fire and Rescue, Inc. - Financial Activities (2019M-93)

… reported, and money was safeguarded. Key Findings Credit card purchases lacked supporting documentation to validate … Key Recommendations The Board should create a credit card use policy that details acceptable use and requires …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93

New Hyde Park Fire District - Payroll (2018M-165)

… Findings Direct supervisors did not review or approve 244 of 309 timecards (79 percent) totaling $171,092. The Secretary did not document the reasons for adjustments of 151 of 158 payroll hours (96 percent) totaling $4,451. …

https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165

Town of Marlborough - Water and Sewer Financial Operations (2018M-160)

… advances. Ensure late penalties are properly computed on overdue customer accounts. Town officials generally agreed …

https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160

Town of Carrollton – Justice Court Operations (2018M-21)

… as of October 12, 2017, and Court officials were unable to determine the composition of these excess balances. The … bail for 18 individuals totaling $7,150 that could not be traced to any open or closed cases during our audit period. The …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21

Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)

… manner. Determine whether the Town credit cards were used for appropriate purposes. Key Findings The Clerk did not: … from taxpayers. Report or remit fees in a timely manner for 2018 and 2019. The Board: Approved inappropriate or … the Town’s credit card policy and establish a policy for meals. Require adequate supporting documentation, …

https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247

Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)

… (resident districts) $84,689 for State aid attributable to students receiving special education services from 2022-23 … These findings occurred because School officials did not follow New York State Education Department (NYSED) … State aid, did not always maintain necessary documentation to support calculations of the amounts billed or ensure …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8

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