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Suffolk County Probation Department – Restitution Payments (S9-20-9)

… 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/suffolk-county-probation-department-restitution-payments-s9-20-9

Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)

… report – pdf] Audit Objective Determine whether Dobbs Ferry Union Free School District (District) officials … Determine whether Dobbs Ferry Union Free School District District officials properly …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtime

Canajoharie Volunteer Fire Department – Financial Activities (2023M-135)

… monthly reports to officials for eight of the 13 months in our audit period or prepare bank reconciliations to … established and 48 deposits totaling $16,655 were not made in a timely manner. Two hundred forty-eight disbursements … issue duplicate receipts and deposit collections in a timely manner. Make payments only after a proper audit …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activities

Chittenango Central School District – Information Technology (2023M-155)

… users. Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware … restore, repair and/or rebuild critical IT systems or data in a timely manner. In addition to sensitive IT control weaknesses we …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155

Village of Cato – Water Financial Operations (2023M-145)

… Health Department forced the Board to submit a plan. In addition: $42,696 in unauthorized billing adjustments … capital water needs were not appropriately planned for. Key Recommendations Establish written policies and procedures to provide adequate guidance for billing, collecting and enforcing water charges. Ensure …

https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145

Town of Glen - Water and Sewer Operations (2023M-167)

… report – pdf] Audit Objective Determine whether the Town of Glen (Town) officials properly managed water and sewer … water and sewer bills and account balances are accurate. Of the 306 bills we reviewed, 73 (24 percent) were inaccurate … records and sewer revenue was overstated by $152,023 as of December 31, 2022. Key Recommendations Ensure the Board …

https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167

Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)

… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136

Village of Airmont – Claims Auditing (2024M-1)

… addition: One vendor was potentially overpaid $36,905 for snow plowing services due to the vendor’s use of the higher …

https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1

Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)

… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …

https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipment

Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)

… controls over user accounts for the financial application to help prevent inappropriate access and use. Key Findings … controls over user accounts for the financial application to help prevent inappropriate access and use. We determined … do not have reasonable assurance that they would be able to prevent or detect inappropriate changes to financial data, …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-access

Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)

… Purpose of Audit The purpose of our audit was to evaluate whether the Company’s internal … Company is a volunteer organization located in the Village of Red Creek, Wayne County. The Company provides fire …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financial

Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)

… activities of the daily lottery account, retaining all ticket stubs sold and maintaining proper cash receipt records …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controls

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… did not file the required Annual Financial Report (AFR) for the last four fiscal years and the current AFR was …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

Town of Chesterfield – Town Clerk (2024M-110)

… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …

https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110

Fairview Fire District – Payroll and Leave Accruals (2024M-96)

… officials ensured employees’ payroll payments and leave accruals were accurate, monitored, properly approved … officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, properly approved … Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate and unsupported. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96

Greece Central School District – Procurement of Professional Services (2024M-129)

… written policies and procedures. For example, three medical service providers were paid $346,995 without using … helps assure taxpayers that procurements are made in their best interest. Recommendations The report includes three …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024m

Barnard Fire Department – Financial Controls (2015M-134)

… and reported and that Department moneys were safeguarded for the period January 1, 2013 through December 31, 2014. Background The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which is governed by a five-member Board of Directors, is …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134

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