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North Salem Central School District – Time and Attendance (2016M-209)
… if District officials provided sufficient oversight of time and attendance for the period July 1, 2014 through … timekeeping to ensure that employees’ leave and work time was accurately accounted for. District officials did not segregate duties in the time and attendance software, and there were no compensating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-salem-central-school-district-time-and-attendance-2016m-209Subway Wait Assessment (Follow-Up)
… Transit had not developed a full and comprehensive plan to deal with the long-term causes of service disruptions, …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followInspecting Highway Bridges and Repairing Defects (Follow-Up)
… requirements for classifying, reporting and repairing bridge defects. Instead, the Authority followed its own …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followOil Spill Fund
… New York Environmental Protection and Spill Compensation Fund The Oil Spill Fund protects our air, soil and water supplies from toxic petroleum spills. Although the Oil Spill Fund plays many roles, its priorities are to: pay for … The Oil Spill Fund protects our air soil and water supplies from …
https://www.osc.ny.gov/about/oil-spill-fundState Comptroller Dinapoli Releases Municipal Audit
… receipts were rarely issued and not all cash was deposited in a timely manner. The board also did not annually audit the … accountability analyses were not complete or reconciled. In addition, receipts totaling $3,435 were collected and … spending, the state’s 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
Determine whether the Board provided adequate oversight and management of the Villages water and sewer finances and whether Village officials adequately safegu
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationSayville Union Free School District - Purchasing (2019M-69)
… action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Riverhead Charter School – Debit Cards (2017M-254)
… Although the School is exempt from paying sales tax on purchases, the Executive Director and Director of Finance … describes the types and circumstances of the purchases allowed and provides guidance on the documentation required … support purchases. Ensure that purchases using debit cards are supported by purchase requisitions or purchase orders and …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254Pleasantville Union Free School District – Claims Auditing (2022M-136)
… Determine whether the Pleasantville Union Free School District District Board of Education Board ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)
… and review the District’s eligibility requirements to determine if the program is implemented in the most … negotiating with the various unions and individuals to exclude eligibility for health insurance buyouts to employees covered by the District’s same health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyoutsCity of Middletown – Payroll and Leave Benefits (2024M-26)
… time they did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 for time they may not …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Seaford Fire District – Length of Service Award Program (2014M-319)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. Background The Seaford Fire District is a district corporation of the State, distinct and separate … maintained for activities performed under the point system were accurate and complete. Key Recommendations Review and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Smithtown Fire District – Capital Project (2014M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over capital asset spending for the period January 1, 2013 through June 30, 2014. … square miles and services approximately 50,000 residents with seven fire companies and one emergency services squad. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … The Department, which provides fire protection services to the Village and to the Towns of Sidney and Unadilla, is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… from the Town of Colonie and the County of Albany, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Malta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if the Company provided adequate oversight of financial operations for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… Purpose of Audit The purpose of our audit was to assess oversight of the occupancy tax and compliance with weights and measures …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346Washington County – Procurement (2017M-224)
… The County did not competitively bid six purchases and public works contracts totaling $272,115. The County did not … laws are adhered to when purchasing goods or entering public works contracts. Ensure that County officials and …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Sherrill City School District – Reserve Funds (2017M-247)
… expenditures, fund needed reserves, pay off debt or reduce property taxes. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99