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Town of Locke – Financial Condition (2020M-111)
… the Town Board (Board) effectively managed the Town of Locke’s (Town’s) financial condition. Key Findings The … results during the year. Unrestricted fund balances as of December 31, 2019 in the general and highway funds and … were excessive, ranging from 89 percent to 536 percent of actual expenditures. The Board did not adopt formal fund …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Shelter Island Union Free School District - Fund Balance (2020M-23)
… Surplus fund balance levels exceeded the statutory limit by at least 5.4 percentage points from fiscal years 2015-16 … from 2015-16 through 2018-19. As a result, $1.7 million in appropriated fund balance was not used to fund operations … employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Village of Dering Harbor – Board Oversight (2020M-29)
… Did not properly authorize a local law to exceed the tax levy limit. The 2018-19 levy exceeded the calculated …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Town of Plymouth – Employee Benefits (2023M-176)
… accurately recorded Highway Department (department) leave and properly paid separation payments. Key Findings … paid for holidays listed in CBAs. Independently review and approve all unused leave and separation payments to ensure that accruals are … accurately recorded Highway Department department leave and properly paid separation payments …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Primary 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-159Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… complete report – pdf] Audit Objective Determine whether the Erie 2-Chautauqua-Cattaraugus Board of Cooperative … 48 badges (55 percent) that were no longer needed out of the 87 active non-employee individual badge accounts. Created 25 duplicate accounts in the building access system and physical badges for current …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingNortheastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… foster 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 entitled for the 2020-21 through 2022-23 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingWest Babylon Union Free School District – Claims Audit (2024M-62)
… and determined that: 73 claims totaling $9.8 million had one or more deficiencies, including confirming purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… (District) claims were properly audited and approved prior to payment. Key Findings Claims totaling $9.2 million (45 … processed) were not properly audited and approved prior to payment. As a result, there was an increased risk that … are audited and approved by the claims auditor prior to payment, and that BOCES claims are audited by the Board or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Lindenhurst Union Free School District – Collections (2024M-24)
… 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-24Greene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … help ensure all weighing and measuring devices are tested in accordance with Agriculture and Markets regulations. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
North Patchogue Fire District Fuel Inventory and Cash Disbursements 2015M81
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mLake George Fire Company - Cash Receipts (2015M-216)
… April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the Village of Lake … to the Village and to part of the Town of Lake George, is governed by a seven-member Board of Directors elected by … and the Drill Team’s chief financial officer’s records is performed by the Department’s audit committee. Consider …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Hamlin 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 the Department’s financial operations to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… and bank statements or compare canceled check images to approved abstracts to verify that prior approved … and bank statements and compare canceled check images to approved abstracts. Conduct a thorough annual audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town 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 reports for the … Board did not receive complete and accurate information to monitor the Town’s financial operations and to assess the Town’s financial condition. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Elmira – Financial Condition (2015M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 1, 2012 through August 12, 2015. Background The Town of Elmira is located in Chemung County, has a population of … The purpose of our audit was to review the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Cincinnatus – Financial Operations (2016M-238)
… operations for the period January 1, 2015 through April 29, 2016. Background The Town of Cincinnatus is located in … operations for the period January 1 2015 through April 29 2016 …
https://www.osc.ny.gov/local-government/audits/town/2016/10/28/town-cincinnatus-financial-operations-2016m-238Village of Northville – Joint Youth Activity Program (2016M-339)
… of our audit was to determine if the Village’s joint youth activity’s financial activities were properly recorded … June 1, 2014 through May 31, 2016. Background The joint youth activity program (Program) has been established by the Village of Northville to operate youth development activities for children residing in the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Rockland County Department of Social Services – Service Contracts (2014M-368)
… governed by a 17-member Board of Legislators. The County’s Department of Social Services is responsible for providing … Rockland County Department of Social Services Service Contracts 2014M368 …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368