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Town 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-111

Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)

… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan. Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10

Rye City School District – Payroll (2024M-2)

… officials paid overtime without knowing why the additional payroll costs were incurred. Improperly paid an employee …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)

… $43,439 lacked both an itemized invoice or receipt and a documented School purpose. In addition, the Chief Education Officer (CEO) and Chief … are reviewed, approved, adequately supported and for a School purpose. School officials disagreed with certain …

https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23

Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)

… financial duties and did not monitor the work performed by the firm he improperly contracted with to act as Director … not completed promptly. 86 budget lines were overspent by nearly $9.2 million and 21 budget transfers totaling … 60 percent of journal entries were recorded and approved by the firm without the Supervisor’s review or oversight. The …

https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32

Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)

… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … did not monitor or update the database the Department used to maintain the master list of businesses with weighing and … of 19 consumer complaints did not include documentation to show the results of the Department’s investigation. In …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … The Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

Cuddebackville 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-94

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

… and to safeguard District moneys. Background The District is a district corporation of the State, distinct and separate … Commissioners (Board) consists of five elected members and is responsible for the District’s overall financial … the current unrestricted, unappropriated fund balance is still excessive at 44 percent of next year’s budgeted …

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

Real 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

Irvington Union Free School District – Information Technology (2016M-266)

… violate the acceptable use policy because the District’s web filtering software is not configured to block access. Key … accordingly. Monitor Internet usage and configure the web filtering software to block access to sites that violate …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266

Beacon City School District – Claims Auditing (2016M-20)

… through September 30, 2015. Background The Beacon City School District is located in the City of Beacon, Dutchess … Beacon City School District Claims Auditing 2016M20 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20

Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)

… internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled approximately $11.1 … adopt and implement appropriate policies and procedures for the extra-classroom activity fund. The audit identified …

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom

Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)

… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is … the amount of fund balance that would be available to finance operations. After the Board appropriated a portion …

https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55

Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)

… Purpose of Audit The purpose of our audit was to review internal controls over Authority … New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-over

Village of Richmondville – Disbursements (2012M-178)

… to July 16, 2012. Background The Village of Richmondville is located in Schoharie County. The Village has 918 residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, comprising five elected Trustees, governs the Village and is responsible for the general management and control of the …

https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178

Village of Bellerose – Procurement and Cash Receipts (2014M-218)

… Purpose of Audit The purpose of our audit was to review the Village’s procurement and cash receipts … approximately $1.5 million. Key Findings Village officials do not require the use of a purchase order system when making … when purchasing goods and services that, according to the Village’s purchasing policy, must be purchased using …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218

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