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Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)

… personal use of a Village vehicle which, as a fringe benefit, should have been reported on his W-2 for … the overpayments noted in the report and properly report fringe benefits for income tax purposes. Officials generally …

https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79

Wyandanch Union Free School District – Budget Review (B23-7-1)

… proposed 2023-24 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … budget includes approximately $11.3 million in health insurance appropriations; this appropriation is $3.4 million, …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1

Town of Keene – Records and Reports (2024M-27)

… and no one independently reviewed and approved entries. Bank reconciliations were generally not prepared or provided to the Board in a timely manner and adjusted bank balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we prepared. The Supervisor did not …

https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27

Unexpected Delays and Events

… is committed to providing excellent rail transportation service that exceeds customer expectations and is worthy of the public’s trust and … with train crews, the media, and the public via phone, web, customer email, tweet, postings on station …

https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-events

Yorkshire-Pioneer Central School District – Financial Management (2020M-42)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42

Hoosick Falls Central School District - Financial Condition Management (2019M-159)

… fiscal year-end interfund transfers totaling $1.2 million to be used for a capital project which had not yet been … reasonably in 2019-20 but certain account lines continued to be overestimated. Unrestricted fund balance ranged between … estimates of appropriations. Adopt a written plan to use excess fund balance to benefit District taxpayers. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-management

Claryville Fire District – Internal Controls Over Financial Operations (2013M-167)

… the 2013 fiscal year. Key Findings The Board has adopted a code of ethics, but it has not adopted an investment policy …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013m

Monticello Joint Fire District – Fiscal Operations (2017M-80)

Monticello Joint Fire District Fiscal Operations 2017M80

https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80

Hauppauge Union Free School District – Overtime (2016M-70)

… Purpose of Audit The purpose of our audit was to examine the District’s use of overtime … Free School District is located in the Towns of Islip and Smithtown in Suffolk County. The District, which operates …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70

Port Jefferson Union Free School District – Information Technology (2014M-039)

… payments. Key Findings The Board has not established a computer use policy for employees to define appropriate user … an individual’s access rights to the District’s overall computer system. District management does not require any … Key Recommendations Adopt and implement a comprehensive computer policy for IT operations that includes guidelines …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014m

City of Newburgh -- Budget Review (B18-6-12)

… and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City … adjustments for the amount of taxes estimated to be uncollected and unavailable to finance the budgetary … general fund budget for the debt payment, or transfer funds as appropriate. Modify the budget for police and …

https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12

Bolton Central School District - Fund Balance Management (2018M-249)

… reduce reserve balances to reasonable levels in accordance with applicable statutes. District officials generally agreed with our recommendations and have initiated, or indicated …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. … and four Councilmen. The Town’s general fund budget for the 2012 fiscal year was $7.3 million; the budget for the highway fund was about $3 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

Review of the American Academy of Pediatrics

… made to American Academy of Pediatrics, District II (AAP) for various immunization initiatives under contracts … initiatives, the DOH entered into contracts with the AAP. We examined approximately $1.5 million in select … 2006 through August 13, 2013 from the Department to the AAP under contracts C018189, C022937, and C028275. Our …

https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatrics

Town of New Windsor – Information Technology (2020M-137)

… complete report - pdf ] Audit Objective Determine whether Town of New Windsor (Town) officials ensured information technology (IT) systems … Determine whether Town of New Windsor Town officials ensured information technology IT …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137

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