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Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)

… Board of Cooperative Educational Services (BOCES) capital asset records were complete and accurate. Key Findings BOCES’ capital asset records were not complete or accurate to ensure that assets were accounted for and protected from loss, theft, …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103

Fire Island Union Free School District – Claims Auditing (2023M-114)

… increased risk that improper or unsupported payments could have been made and may not have been detected and corrected. Because the Board did not develop and adhere to adequate guidance on performing its claims audit duties, … claims totaling $82,743 could not be properly audited due to one or more of the following: 17 claims totaling $59,992 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114

Town of Berkshire – Procurement and Conflict of Interest (2023M-84)

… reviewed. The Town may have saved $3,891 (6 percent) on diesel fuel purchases if Town officials had used the New York State Office of General Services (OGS) contract to … Adhere to New York State General Municipal Law (GML) and the Town’s procurement policy. Ensure that …

https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84

Rockville Centre Union Free School District – Information Technology (2023M-140)

… accessed websites, such as shopping, entertainment and social media, on District computers although the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023m

University Preparatory Charter School for Young Men - Payroll (2023M-123)

… or require adequate support for hours worked. Therefore, payroll errors went undetected and resulted in unnecessary … payments. We reviewed policies and documents and examined payroll-related records for 25 of the 138 individuals … range. Officials did not adequately segregate payroll duties or establish sufficient compensating controls, …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123

Town of Vestal – Former Police Chief’s Separation Agreement (2023M-58)

… a severance payment within a separation agreement, which in turn helps promote transparency. Town officials agreed …

https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58

Brighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)

… Objective Determine whether Brighter Choice Charter School for Girls (School) Board of Trustees (Board) and officials … were adequately supported, properly approved, accounted for, and for a School-related purpose. Key Findings The Board and …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72

Lake Placid Central School District – Transportation State Aid (2023M-95)

… and have initiated, or indicated they planned to initiate corrective action. … audit lake placid school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95

Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)

… (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor did not …

https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66

West Webster Volunteer Firemen’s Association, Inc. – Cash Disbursements (2023M-10)

… report – pdf] Audit Objective Determine whether the Board of Directors (Board) ensured that cash disbursements were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/06/02/west-webster-volunteer-firemens-association-inc-cash

Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)

… the Hamlin Morton Walker Fire District (District) Board of Commissioners (Board) procured a pumper truck in …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27

Town of Johnsburg – North Creek Water District Charges (2023M-51)

… The lack of effective management of water billing resulted in the Town not billing for $8,461 (6 percent of the average annual water revenue) in water revenues it was entitled to . Officials did not: …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51

Town of New Albion – Town Supervisor's Financial Duties (2023M-46)

… The Supervisor did not perform his financial duties or obtain training on how to perform his duties and was …

https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46

Fishers Island Union Free School District – Website Transparency (2023M-28)

… (District) website provided the public with transparent and comprehensive financial information. Key Findings … District’s website provided the public with transparent and comprehensive financial information. As a result, the community and other interested parties could not readily access and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28

Hawthorne Cedar Knolls Union Free School District – Financial Condition (2023M-4)

… the Hawthorne Cedar Knolls Union Free School District’s (District’s) Board of Education (Board) and officials effectively managed the … As a result, the District had a deficit general fund balance in each of the last five fiscal years, averaging more …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/hawthorne-cedar-knolls-union-free-school-district-financial-condition

Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… requirements to determine if the program is implemented in the most prudent and cost-effective manner. At the …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts

Cold Spring Harbor Central School District – Capital Assets (2023M-37)

… assets to a perpetual inventory. District officials agreed with our recommendations and have initiated or indicated they …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37

North Babylon Union Free School District – Online Banking (2023M-156)

… that online banking transactions were appropriate, the Board of Education (Board) and District officials did not meet all the requirements of New York State General Municipal Law … written bank agreement with their banking institution, and the Board did not adopt an online banking policy. Employees …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156