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License Fee Revenues (Follow-Up)

… License Fee Revenues (Report 2010-N-1). Background The New York City Department of Consumer Affairs (Department) is … in this review. Other Related Audit/Report of Interest New York City Department of Consumer Affairs: License Fee …

https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-follow

College at Brockport – Selected Employee Travel Expenses

… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 … employees complied with rules and regulations and is free from fraud waste and abuse …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expenses

Stamford Central School District – Fund Balance Management (2022M-199)

… $700,000 (6.8 percentage points) and $1.9 million (18.7 percentage points). Four of the District’s 11 reserves were …

https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199

Village of Port Jefferson – Justice Court Operations (2020M-56)

… into a neighboring village’s bank account and transferred it back two months later without notifying the Justices. An … issued or voided. These findings were referred to outside law enforcement for review. Key Recommendations The Justices … that code enforcement accounts for all tickets, and that it reconciles its records with the Court’s. Village officials …

https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56

Killawog Fire District – Controls Over Financial Operations (2013M-111)

… ensure that financial activity was properly recorded and reporte …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111

Red Hook Central School District – Financial Management (2016M-105)

… through December 17, 2015. Background The Red Hook Central School District is located in the Towns of Red Hook, … Red Hook Central School District Financial Management 2016M105 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105

North Syracuse Central School District – Payroll Access and Certification (2016M-178)

… The North Syracuse Central School District is located in the Towns of Cicero, Clay and Salina, Onondaga County. The … Key Findings Seven individuals had access to functions in the payroll system that were not required to fulfill their … paycheck of salaried employees against the information in the payroll financial system. Key Recommendations Review …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/north-syracuse-central-school-district-payroll-access-and-certification

Village of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)

… 2012 audit of the Village. The same Clerk-Treasurer was in office for both audits. We found: The accounting records were not complete, accurate and reliable, in part because the Board did not develop policies and … bank reconciliations were not performed and total cash in the accounting records was overstated by about $142,500 …

https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101

Fire Island Union Free School District – Claims Auditing (2023M-114)

… 10 claims totaling $10,980 were missing the audit checklist required by District procedure to verify that all …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114

Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)

… report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … was sentenced in February 2024.He paid full restitution of nearly $11,000 and was barred from seeking public office …

https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172

Amani Public Charter School – Purchasing and Claims Approval (2025M-11)

… (86 percent) totaling $763,413 required by School policy to be competitively purchased. Credit card charges were not … and conflicting responsibilities enabled two Directors to each control all aspects of the procurement process, …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11

County of Putnam – Recreation and Golf Course Collections (2024M-50)

… manner. As a result, officials do not have assurance that all collections at the Golf Course were properly accounted … neither we nor County officials could determine whether all collections were recorded, deposited or remitted. For the …

https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50

Sherman Central School District – Claims Audit (2024M-92)

… was unaware of how to properly perform her job duties and did not properly audit all claims prior to payment. … more than $1.2 million were not properly authorized and approved. 81 claim packets totaling approximately $91,000 … As a result, improper or unsupported claims may be paid and may not be detected and corrected. Recommendations The …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92

Pavilion Central School District – Claims Audit (2024M-108)

… the Pavilion Central School District (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor did not properly audit all claims prior to payment. … reviewed totaling approximately $1.4 million, the claims auditor should not have approved 173 claims totaling …

https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… accounting records and provided reliable financial reports to the Town Board (Board). Key Findings The … complete and accurate accounting records and financial reports. As a result, the Supervisor provided financial records and reports to the Board that contained significant errors and …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Cuddebackville Fire District – Board Oversight (2024M-94)

… whether the Cuddebackville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations and properly audited … Key Findings The Board did not provide adequate oversight of the District’s financial operations or properly audit …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94

Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)

… Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton Joint Fire District, in Cattaraugus County. The Company, which is governed by a … and receipt functions, and we found approximately $38,000 in unsupported disbursements that may not have been for …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014m

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