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Lindenhurst Union Free School District – Credit Cards (2016M-179)

… purpose of our audit was to examine the District’s credit card purchases for appropriate use and compliance with the … $148.5 million. Key Findings The District’s credit card policy did not require employees to acknowledge receiving the policy. The District’s credit card policy did not address cash advances available with the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179

Jefferson County Probation Department – Restitution Payments (S9-20-10)

… seven and 27 years ago. The Department cannot account for $1,879 that was deposited in the restitution account. In … Recommendations Establish adequate policies and procedures for enforcing and monitoring restitution obligations. Provide …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/jefferson-county-probation-department-restitution-payments-s9-20-10

Seneca County Probation Department – Restitution Payments (S9-20-7)

… As a result, some victims may never receive the payments to which they are entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution obligations. Nine of the … not. In addition, officials did not maintain a complete list of victims with unsatisfied restitution orders, make …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7

Canajoharie Central School District – Fuel Purchasing (2021M-170)

… unnecessary fees, if fuel was purchased through the Office of General Services (OGS) fuel card services contract during … records prevented us from determining the total amount of high-credit risk fees paid. Key Recommendations Solicit …

https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170

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

… Determine whether University Preparatory Charter School for Young Men (School) officials accurately compensated … compensate employees or require adequate support for hours worked. Therefore, payroll errors went undetected … and documents and examined payroll-related records for 25 of the 138 individuals employed by the School and …

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

Wallace Fire District – Board Oversight (2024M-126)

… funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board … purchased a vehicle that was not the most prudent or in the best interest of taxpayers (Figure 3). The Board did … reports. The Board adopted an unrealistic budget resulting in an operating surplus totaling $45,274. The Treasurer has …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126

Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)

… – pdf] Audit Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly … religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property … tax exemptions granted in 2022 and 2023, we reviewed 154 of the exemptions totaling $667,938 that the Assessor granted …

https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81

Town of Poestenkill – Credit Card Purchases (2024M-34)

… but not limited to, household and personal care items, video streaming services and clothes that were made by the …

https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34

Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities

… or provide the Board with monthly financial reports. Board minutes were missing from 14 of the 20 meetings held during … provide monthly financial information. Ensure that Board minutes are complete and remain in the Company’s custody. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-over

Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)

… Purpose of Audit The purpose of our audit was to examine the Company's internal controls …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-over

Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)

… provides fire protection for the Towns of Halfmoon and Clifton Park and the City of Mechanicville, is governed by an elected …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financial

Clyde Fire Company – Controls Over Financial Activity (2015M-072)

… of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072

Town of Orangeville – Town Clerk/Tax Collector (2023M-80)

… collections. The Clerk did not: Maintain complete and accurate accounting records, provide accurate monthly reports to the Supervisor or provide an … 21 of the 24 months reviewed. Deposit Clerk fees and real property tax collections within required timeframes or in a …

https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80

Uniondale Union Free School District – Information Technology (2023M-61)

… As a result, the District had an increased risk of unauthorized access to and use of the network and could potentially lose important data. In … ensure they are necessary. Disable 3,471, or 71 percent, of the District’s enabled nonstudent network user accounts …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61

Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)

… Audit Objective Determine whether Burnt Hills - Ballston Lake Central School District (District) officials ensured the … audit school burnt hillsballston lake …

https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-plan

Ballston Area Recreation Commission – Board Oversight (2015M-269)

… records to account for the fees collected from each program. The Director did not maintain records of sales or … with a consistent method for collecting funds from program operations. Establish an internal control structure that includes adequate segregation of duties in the …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269

Town of Minerva – Payroll and Cash Receipts (2015M-342)

… purpose of our audit was to review the internal controls in place over the Town’s payroll and cash receipts processes … April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of approximately 810. … accruals. The clerk did not deposit a total of $10,004 in collections, and Town officials cannot account for this …

https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342

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