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Town of Owego – Shared Services Facility Capital Project (2022M-42)
… of the Project’s overall scope and cost prior to the Project’s authorization, the Project is expected to cost at least $15 million, which is $8.1 million over the … reports that compared actual revenues and expenditures to Board-approved contracts and financing sources. As a …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Wayne Central School District – Financial Management (2012M-229)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background The Wayne Central School … $13.8 million, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of the ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Tuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. Background The Tuckahoe Common School … the District’s purchasing policy, for purchases required to be bid, or those that were required to be purchased by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Purpose of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over information technology the period … interest in certain transactions with the School, appear to be inconsistent with the School’s charter and provisions …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mWeedsport Central School District – Financial Management (2016M-94)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … decline in unrestricted fund balance and developed a plan to increase it to between 3 and 4 percent of the ensuing year’s budget by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Village of Islandia – Overtime (2023M-121)
… Ninety-five percent 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, …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Town of Perth – Conflict of Interest (2024M-142)
… Board member approved the $13,183 payment. According to the Board member with the conflict of interest, he approved the claim because two Board members refused to approve the claim due to their concerns with his prohibited conflict of interest. …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Town of Philipstown – Financial Management (2024M-100)
… financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) … in the decline of the general fund balance from $1 million to $53,137. Specifically, the Board did not: Appropriately … GLWD expenditures were funded and increased from $85,436 to $975,475 over the six-year audit period. Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … the period January 1, 2012 through December 31, 2014 and to identify any security vulnerabilities within the … period 2011 through 2013. The Board improperly transferred to the general fund a net total of $40,000 from the capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing procedures and to determine whether the District’s computer system was … methods when purchasing goods and services not subject to competitive bidding. The District did not enter into …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… Purpose of Audit The purpose of our audit was to determine if the Uniondale Fire District Board of Commissioners developed an adequate control environment to protect taxpayer assets during the period of January 1, … or establish sound policies and procedures related to credit cards. The District’s capital asset policy does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardRapids Fire Company – Credit Cards (2023M-86)
… charges made during the audit period) lacked documentation to support the purchases, confirm whether the purchases were … Officials allowed an individual that was not authorized to use a Company credit card to make 19 purchases totaling $3,000 for the Company. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Georgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … auditor. The Board has not adopted policies and procedures to establish a reasonable level of unrestricted fund balance to be maintained, and fund balance as of December 31, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264County of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … for the 2015 fiscal year. The objective of the review was to provide an independent evaluation of the preliminary … except for the possible revenue shortfall related to the expiration of the County mortgage recording tax law. …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. Background Wayne County is located in … The Board’s adopted budgets for the past five years (2007 to 2011) included overestimated expenditures by approximately …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Skaneateles Central School District – Records and Reports (2015M-154)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records and reports for … consistently provide monthly bank reconciliation reports to the Board and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… Purpose of Audit The purpose of our audit was to review the internal controls over the District’s financial … liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent recommended to the Board, and the Board approved, a contract with the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessJefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over selected financial … District provides services and funds projects related to the conservation of soil and water resources, the … the 2013 fiscal year. Key Findings The Assistant failed to provide the Board with budget-to-actual reports. The …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … financial condition for the period January 1, 2009, to December 31, 2012. Background The Town of Summerhill is … Generally, the Board’s estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Village of Belmont – Water and Sewer Operations (2014M-101)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer operations for the … for the sewer fund. Key Findings Village officials failed to periodically compare the amount of water produced with the … bills or determining, approving and applying adjustments to customers’ accounts. As of May 5, 2013, the Village had …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101