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

… whether Clymer Central School District (District) employee compensation payments were accurate, approved and supported. Key Findings Employee compensation payments were not always accurate, approved or … officials did not ensure pay rates were accurate or that compensation was paid in compliance with employment …

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

Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)

… Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies … with 19 vehicle inventory records. Obtain Board of Education (Board) approval prior to disposing of vehicles and promptly remove vehicles from insurance …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152

Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)

… Paid $11,630 in unnecessary payments, including excess tree purchases, late fees, interest, unused cell phone …

https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117

Eaton No. 1 Fire District – Board Oversight (2024M-4)

… requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4

Town of Plymouth – Employee Benefits (2023M-176)

… Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s collective … Key Recommendations Ensure employees are only paid for holidays listed in CBAs. Independently review and approve all …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176

Primary Hall Preparatory Charter School – Debit Cards (2024M-159)

… card purchases are not pre-approved or supported, it could result in inappropriate or fraudulent charges or unauthorized …

https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159

Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)

… Determine whether the Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) officials properly managed and monitored building access badge accounts. Key Findings BOCES officials did not … 48 badges (55 percent) that were no longer needed out of the 87 active non-employee individual badge accounts. …

https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-building

Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)

… care students enrolled at the District. As a result, as of June 30, 2023, officials had not billed $95,210 of the $129,538 (73 percent) in tuition to which it was … billed. District officials did not: Provide oversight of the employees who prepared the tuition bills. Establish …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billing

West Babylon Union Free School District – Claims Audit (2024M-62)

… report – pdf] Audit Objective Determine whether the West Babylon Union Free School District’s (District) claims … Determine whether the West Babylon Union Free School Districts District claims …

https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62

Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)

… including claims that were not properly supported or in compliance with the District’s procurement policy, were … action. Appendix B includes our comments on issues raised in the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76

Lindenhurst Union Free School District – Collections (2024M-24)

… and reported. As a result, there was an increased risk of improper accounting of and potential theft of collections without detection. We reviewed $311,876 …

https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24

Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)

… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1

North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)

… its cash disbursement process for the period January 1, 2013 through June 30, 2014. Background The North Patchogue … Budgeted appropriations for 2014 totaled approximately $4.1 million. Key Findings District officials did not purchase …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015m

Lake George Fire Company - Cash Receipts (2015M-216)

… and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department Treasurer’s and the Drill Team’s chief financial officer’s records is performed …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216

Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)

… fire protection services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled $147,989 and expenditures totaled $150,415. Key Findings The Board did not establish appropriate internal controls and adopt written policies over the Department’s financial …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financial

Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)

… of the State, distinct and separate from the Town of Middletown, and is located in Delaware County. The District …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65

Town of Ticonderoga – Financial Records and Reports (2015M-301)

… Purpose of Audit The purpose of our audit was to review the Town’s financial records and … 1, 2013 through April 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a … The purpose of our audit was to review the Towns financial records and …

https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301

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