Search

Peconic Bay Community Preservation Fund (2023-MR-1)

… issued five individual reports to the following Towns: East Hampton , Riverhead , Shelter Island , Southampton , and … Objective Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , and Southold (Towns) properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1

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

… complete report – pdf] Audit Objective Determine whether Clymer Central School District (District) employee … Determine whether Clymer Central School District District employee compensation …

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)

… School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage. Key … Findings District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, … Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies …

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)

… audit of the Secretary- Treasurer’s accounting records for 2020 through 2022. Adequately audit claims prior to payment. …

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)

… the Primary Hall Preparatory Charter School (School) debit card charges were properly approved, adequately supported and for School purposes. Key Findings Certain debit card purchases were not properly approved or adequately … use may not be readily detected. We reviewed 186 debit card purchases totaling $170,941; 138 totaling $130,295 were …

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)

… building access. BOCES officials: Did not deactivate 48 badges (55 percent) that were no longer needed out of the … deactivated, because of our audit inquiry, an additional 48 shared accounts since the badges were lost. Key …

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)

… District (District) officials properly billed tuition for nonresident foster care students enrolled at the District. Key Findings District officials did not properly bill tuition for nonresident foster care students enrolled at the … School District District officials properly billed tuition for nonresident foster care students enrolled at the District …

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 auditor … Determine whether the West Babylon Union Free School Districts District claims auditor properly …

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 educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …

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)

… complete report – pdf] Audit Objective Determine whether the Greene County (County) Department of Weights and Measures … testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key Findings The Director of Weights and Measures (Director) did not …

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)

… Background The North Patchogue Fire District is located in the Town of Brookhaven, Suffolk County, and is a district … Key Findings District officials did not purchase fuel in the most economical manner. The District did not ensure …

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)

… 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake George, Warren County. The Company, which provides fire … services to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors …

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)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … 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 …

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

Thank you for subscribing to the Comptroller's Weekly Newsletter!

Thank you for subscribing to the Comptroller's Weekly Newsletter!