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College at Brockport – Selected Employee Travel Expenses
… rules and regulations. This employee was an athletic coach who was responsible for team travel expenses associated with in-state and out-of-state sporting events, including transportation, meals and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… and Carmel and Southeast in Putnam County. The District is governed by an elected seven-member Board of Education, that is responsible for the District’s general administration … policies and expectations. The Superintendent of Schools is responsible, along with other administrative staff, for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fVillage 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-101Village of Port Jefferson – Justice Court Operations (2020M-56)
… until 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to outside law enforcement for review. Key Recommendations The Justices should provide … The Board should ensure that code enforcement accounts for all tickets, and that it reconciles its records with the …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Fire Island Union Free School District – Claims Auditing (2023M-114)
… (District) Board of Education (Board) properly audited claims before payment. Key Findings The Board did not properly audit claims before payment. As a result, there was an increased … develop and adhere to adequate guidance on performing its claims audit duties, of the 198 claims totaling $258,969 that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and disbursed. Key Findings … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … Town Supervisor and Town Board Board ensured cash assets in the Supervisors custody were properly collected and …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Stamford Central School District – Fund Balance Management (2022M-199)
… to fund operations. The Board overestimated appropriations from the 2019-20 through 2021-22 fiscal years by an …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Fine Fire District – Board Oversight (2023M-81)
… 2023 budgets or formally adopt the budgets, as required by New York State Town Law Section 181. Approve realistic budgets …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… the Town Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted … the Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… that overlapping and conflicting responsibilities enabled two Directors to each control all aspects of the procurement …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11County of Putnam – Recreation and Golf Course Collections (2024M-50)
… all collections at the Golf Course were properly accounted for and deposited. Officials did not maintain records … all collections were recorded, deposited or remitted. For the 2023 fiscal year, 30 percent of the Golf Course … $6,180. Ninety-seven percent of the daily Golf Course settlement reports we reviewed were inaccurate. When …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Sherman Central School District – Claims Audit (2024M-92)
… (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor does not meet … was not provided the District’s policies she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not properly audit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Pavilion Central School District – Claims Audit (2024M-108)
… officials paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 … 152 claims totaling more than $1 million did not have documentation to demonstrate that officials complied with the … that, if implemented, will improve the effectiveness of the District’s claims audit process. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Town of Albion – Supervisor’s Records and Reports (2024M-111)
… (Town) Town Supervisor (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town Board … follow basic accounting practices by maintaining complete and accurate accounting records and financial reports. As a …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board … billed and collected by taxing jurisdictions for payments-in-lieu-of-taxes. Agency officials did not comply with the … projects. The Agency did not have an effective process in place to monitor and evaluate agreed-upon job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectCuddebackville Fire District – Board Oversight (2024M-94)
… statement balances differed from the ending cash balances in the accounting records by $638,485.The Board also used unrealistic budgetary estimates that resulted in annual operating deficits and a declining fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not cause the … documentation. Maintain detailed financial records for each fund-raising event. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mKillawog Fire District – Controls Over Financial Operations (2013M-111)
… consists of five elected members and is responsible for the District’s overall financial management. The … general fund budget totaled approximately $88,000 for the 2013 fiscal year. Key Findings The Board has retained … us that approximately $189,000 of this fund balance was for a reserve fund established approximately 17 years ago. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Monroe County – Golf Course Contract Management (2014M-111)
… the effectiveness of the County’s oversight of the golf course operating contract for the period January 1, 2012 … Monroe County Golf Course Contract Management 2014M111 …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Real Property Tax Exemptions Administration (2017-MR-4)
… assessors were properly administering select real property tax exemptions for the period January 1, 2016 through … legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many different … are responsible for granting and tracking real property tax exemptions within the local government’s boundaries. We …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4