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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-s9-20-10Seneca County Probation Department – Restitution Payments (S9-20-7)
… $1,406 were not paid to 11 victims and another $8,147 in undisbursed restitution collected in 2012 or before could have been paid to victims but was not. In addition, officials did not maintain a complete list of …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/seneca-county-probation-department-restitution-payments-s9-20-7Canajoharie Central School District – Fuel Purchasing (2021M-170)
… School District (District) officials adequately managed fuel purchases and audited fuel claims. Key Findings District officials did not adequately manage fuel purchases by seeking competition and did not audit fuel … School District District officials adequately managed fuel purchases and audited fuel claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170University 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-123Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… complete collections records or deposit collections in a timely manner. Specifically, of the Town’s 27 CPF … confirm whether Town officials deposited these collections in a timely manner. Nine CPF collections totaling $5.3 … the date CPF checks are received. Deposit CPF collections in a timely manner. Town officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… were recorded accurately and in a timely manner, balance sheet accounts were not properly maintained due to carrying …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Wallace Fire District – Board Oversight (2024M-126)
… whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations. We determined that: …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Key Findings The Assessor did not properly administer forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Town 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 former …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Markets Law (AML).In addition, although the Division had a price accuracy testing policy, the Assistant Director did not conduct any price accuracy tests. As a result, consumers are at increased …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Niagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML). … were not inspected as required. There was no system in place to maintain a complete and accurate master list of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… of Agriculture and Markets regulations and article 16 of the New York State Agriculture and Markets Law (AML).As … were not inspected as required. There was no system in place to maintain a complete and accurate master list of …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… through November 24, 2014. Background The Olean Volunteer Fire Company No. 1, Inc. is located in the Town of Olean, Cattaraugus County, and provides fire protection within an area of the Town. The Board of … Town of Olean Volunteer Fire Company No 1 Inc Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… did not have policies governing the use of debit cards or online payments. The Treasurer’s financial records and … policies that include provision for debit cards and online payments. Monitor the Treasurer's records and reports …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-overHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… and separate from the towns of Smithtown and Islip in Suffolk County, in which it is located. The District, which is governed by an … the purchasing process to ensure that purchases are made in accordance with New York State General Municipal Law and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Halfmoon Hillcrest Volunteer Fire Department – Financial Operations (2015M-183)
… records and reports. The Board did not review and approve claims prior to payment. Key Recommendations Adopt financial … and fundraising accountability. Conduct semiannual audits of the Treasurer’s books and records, as per … content of financial reporting from the Treasurer. Audit claims and include a resolution in the Board meeting minutes …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/halfmoon-hillcrest-volunteer-fire-department-financialClyde Fire Company – Controls Over Financial Activity (2015M-072)
… Company is a not-for-profit volunteer organization located in the Village of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, the Company’s revenues were approximately $110,500 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072LaGrange Fire District – Board Oversight (2014M-127)
… from the Town of LaGrange and the County of Dutchess, in which it is located. The District, which is governed by an … ensure that the District does not enter into any contract in which an officer or employee has a prohibited interest. … independent audit of the District’s records is completed in a timely manner. Ensure that the Treasurer is a duly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… property tax collections within required timeframes or in a timely manner. Remit real property tax collections … record and report real property tax collections. In addition, the Clerk was unable to provide the 2019 … whether transactions were recorded accurately and timely in 2019. Key Recommendations Maintain detailed and accurate …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Uniondale Union Free School District – Information Technology (2023M-61)
… accounts to ensure they are necessary. Disable 3,471, or 71 percent, of the District’s enabled nonstudent network user …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61