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East Meredith Rural Fire District – Financial Activities (2021M-26)
… (Board) established adequate controls over cash receipts and disbursements. Key Findings The Board did not establish adequate controls over cash receipts and disbursements. The Board did not: Segregate duties or provide additional oversight over receipts and disbursements to ensure the Treasurer accurately recorded …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
… Otsego Northern Catskills Board of Cooperative Educational Services (ONC BOCES) officials properly monitored and … Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted …
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mTown of Hempstead – Compensatory Time (2021M-64)
… report - pdf ] Audit Objective Determine whether Town of Hempstead (Town) officials accurately accrued and accounted … Determine whether Town of Hempstead Town officials accurately accrued and accounted for …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Amityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 deposits totaling $39,148 that had records (3 percent) were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mFabius-Pompey Central School District – Claims Auditing (2022M-83)
… District (District) claims were adequately documented, for appropriate purposes and were properly audited and … million and found that they were adequately documented and for appropriate purposes. However, the District needs to … Only pay claims that have been approved and certified for payment by the claims auditor. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Town of Watertown Fire District – Procurement (2022M-155)
… a competitive method to procure professional services and insurance coverage from five vendors totaling $102,136. Obtain written quotes for 21 purchases of goods and services totaling $77,767. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Marion Central School District – Procurement (2022M-3)
… School District (District) officials procured goods and services in accordance with the procurement policies and … economical manner. Key Recommendations Ensure goods and services are competitively procured, when required. Establish … School District District officials procured goods and services in accordance with the procurement policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… data and student information could be inappropriately altered, accessed, or used. In addition to sensitive control …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… not comply with District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . Vehicle repair invoices had 22 charges, totaling $1,891, that did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentTown of Russia – Financial Management (2014M-212)
… The Town of Russia is located in Herkimer County and has a population of approximately 2,600. The Town is governed by … and the Town has accumulated excessive funds as a result. The Board has typically underestimated revenues and … plans. Key Recommendations Develop a fund balance policy that establishes a reasonable amount of fund balance to meet …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212Town of Horseheads – Financial Management (2015M-211)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … The Board has not developed multiyear financial plans to address the use of fund balance to finance operations, the continued reduction of sales tax … The purpose of our audit was to review the Towns financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211Portville Central School District - Financial Management (2018M-245)
… $660,000 or 4 percentage points. Three reserve funds with combined balances of approximately $1.6 million as … balance to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… be paid in advance. The Treasurer did not maintain custody and control of her signature stamp and check signatory policies were not followed. Key Recommendations Develop policies and procedures for banking activities and online purchases. …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
South Farmingdale Fire District Financial Condition and Leave Benefits 2018M29
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… receipts for three clubs totaling $37,911. However, none of these clubs maintained sufficient documentation to … $4,086 were deposited between 11 and 14 days after the date the faculty advisor brought the funds to the Business …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mGalway Central School District - Fund Balance Management (2017M-267)
… budgeted appropriations, exceeding the statutory limit by 7.7 percentage points. The District’s budgets included … fund operations. The budgets overestimated appropriations by more than $7 million or 10.1 percent from 2013-14 through … Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/galway-central-school-district-fund-balance-management-2017m-267Tri-Valley Central School District - Financial Management (2020M-17)
… reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and … surplus balance exceeded the statutory limit each of the last three fiscal years, ranging from 3.2 percentage … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Return …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Village of Hilton - Financial Management (2020M-31)
… appropriated fund balances in the general, water and sewer funds. Maintained unreasonable levels of fund balance in the general, water and sewer funds that ranged between 29 percent and 128 percent of …
https://www.osc.ny.gov/local-government/audits/village/2020/06/05/village-hilton-financial-management-2020m-31Village of Port Chester - Dual Employment (2018M-91)
… who simultaneously worked another full-time municipal job worked the hours the Village compensated them for working. Key Findings … not confirm the three employees identified worked all the hours they were paid for. Village officials did not ensure … who simultaneously worked another fulltime municipal job worked the hours the Village compensated them fo …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91City of Middletown – Payroll and Leave Benefits (2024M-26)
… salaries, wages and benefits and properly accrued leave benefits. Key Findings City officials did not … salaries, wages and benefits, or properly accrue leave benefits. We reviewed payments and benefits totaling … employees salaries wages and benefits and properly accrued leave benefits …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26