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New Paltz Central School District – Payroll (2021M-45)

… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45

Northport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)

… support lacked key information. ECA bank reconciliations from a middle school were performed incorrectly, resulting in …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroom

Village of Islandia – Procurement (2021M-203)

… policy. $161,278 from a Trustee’s incorporated gas station and auto repair business, which was a prohibited …

https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203

Stafford Fire Department, Inc. - Financial Management (2023M-110)

… an active role in monitoring Department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 in 2022. The Board did not: Include revenue estimates in the budgets for 2021, 2022 and 2023. Develop realistic budgets, as certain …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110

Holland Patent Central School District – Fuel Inventory (2023M-141)

… a control system that safeguards the District’s fuel from loss and misuse. Periodically review fuel usage reports …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141

Village of Islandia – Overtime (2023M-121)

… Islandia (Village) officials properly approved, documented and controlled overtime for employees. Key Findings Village … of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 percent and 49 percent of their budgeted salaries, respectively. The …

https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121

Clymer Central School District – Payroll (2023M-168)

… Central School District (District) employee compensation payments were accurate, approved and supported. Key Findings Employee compensation payments were not always accurate, approved or supported. … and resulted in unnecessary and erroneous payroll payments. District officials: Made compensation errors …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168

Green Tech High Charter School – Payroll (2023M-157)

… $16,706 made to seven employees. Could not support class coverage payments totaling $17,700 made to 44 … are prepared and submitted for all hourly employees and class coverage payments. Provide training to class coverage coordinators and review and maintain …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157

Farmingdale Union Free School District – Payroll (2024M-22)

… District (District) officials properly monitored, approved and controlled overtime. Key Findings District officials did not properly monitor, approve and control overtime. Officials also did not ensure all overtime payments were necessary and properly supported. As a result, there is a significant …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22

Scio Central School District – Capital Assets (2024M-45)

… key information such as the initial cost, current value, salvage value or the individual assigned custody of the asset …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45

Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)

… with the PILOT agreements? Audit Period January 1, 2023 – November 19, 2024 Understanding the Audit Area … of WCIDA’s financial and operational affairs. The Executive Director is the chief executive officer and is responsible …

https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148

Town of Seneca Falls - Town Hall Capital Project (2018M-220)

… Key Findings The Board established an initial amount to be used from its capital reserve for the project of nearly … planned for the project, which resulted in the need to borrow $885,000 from the Tax Stabilization Reserve to finance additional project costs. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220

Town of Seneca Falls - Information Technology (2018M-218)

… user access rights, disaster recovery, password security management, data breach notification and backups. Provide users with security awareness training to help ensure their understanding in security … user access rights, disaster recovery, password security management, data breach notification and backups. Ensure the …

https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218

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